COMMISSIONER, MADRAS HINDU RELIGIOUS ANDCHARITABLE ENDOWM vs NARAYANA AYYANGAR AND OTHERS

The Supreme Court held that the Samaradhanai Fund, established for feeding Brahmin pilgrims during the Rathotsavam festival at the Sri Venkatachalapathiswami shrine, qualifies as a 'religious charity' under Section 6(13) of the Madras Hindu Religious and Charitable Endowments Act, 1951. The Court clarified that the term 'associated' does not necessitate control by festival authorities, emphasizing that public charity can be connected to Hindu festivals without direct management. The High Court's ruling was overturned, affirming the fund's status as a religious charity.