S.K.PARAMESHWARI ANNA vs THE COMMISSIONER .

The Supreme Court held that the Arya Vysya Community, which worships Goddess Matha Kanyakaparameswari, does not constitute a denominational section under Articles 26(b) and 26(d) of the Constitution, following the precedent set in Sri Adi Visheshwara of Kashi Vishwanath Temple, Varanasi & Ors. The Court affirmed that the institution is governed by the A.P. Charitable and Religious Institutions Endowment Act, thus dismissing the appeals. The appeal in CA No. 1341/86 was allowed based on the same ratio.