Freedom to manage religious affairs: Subject to public order, morality and health, every religious denomination or any section thereof shall have the right

(a) to establish and maintain institutions for religious and charitable purposes;

(b) to manage its own affairs in matters of religion;

(c) to own and acquire movable and immovable property; and

(d) to administer such property in accordance with law

• Qualified right: Reasonable restriction of public order, morality and health has been provided by the constitution. 

• Religious denomination: The term ‘religious denomination’ was not defined in the constitution. The Supreme Court through its judgments, in the Shirur Mutt case and S.P Mittal vs Union of India case, has defined the term. A religious denomination needs to satisfy certain conditions before it can avail the benefits given under Article 26 of the Indian constitution. 

• Common Faith: There should be a collection of individuals who have a system of beliefs or doctrine which they regard as conducive to their spiritual well-being. In addition, the religious denomination must arise from a particular religion. A group of people having a common set of beliefs which do not arise from a particular religion cannot be deemed to constitute a religious denomination. This was the basis in S.P Mittal vs Union of India, where the adherents of Sri Aurobindo were not recognized as a religious denomination because they did not unite for the purpose of a single religion. 

1. Different traditions: The common system of beliefs followed by the religious denomination must include religious tenets or principles peculiar to itself. This indicates that the denomination must adhere to practices and beliefs that are not solely associated with that religion, but are observed in addition to or instead of other tenets of that religion. For example; In Ratilal vs State of Bombay the courts decided that Swetambar Jains constitute a separate religious denomination as they have practices which are unique and different from practices followed by Digambars – the other branch of Jainism. 
2. Common organization designated by a distinct name: The denomination should identify itself with a distinct name for example Ramakrishna mission, ISCKON temple possess a distinct name, in addition they are followers of one religion and have certain traditions unique to them. 

• Right to property: The right to property is viewed as a basic right for religious organizations, but not for private individuals. The entitlement to acquire movable and immovable assets outlined in clause (d) differs from the right to govern its own religious affairs stated in clause (b). The fundamental right of a religious denomination to manage its own religious functions is safeguarded by the constitution. As such, any legislation that infringes upon this right is permissible only under circumstances of health, morality, or public order. However, the ability to manage property linked to religion can only be exercised ‘in accordance with law’. This implies that the government has the authority to regulate the administration of religious property through legislation. In pursuit of this goal, Parliament passed the Places of Worship (Special Provisions) Act, 1991. 

Article 27 Protection Against Religious Bias in Taxation 

No person shall be forced to pay taxes, the revenue of which is specifically allocated for the promotion or maintenance of any particular religion or religious group.

• It guarantees that a person will not be coerced into paying taxes dedicated to advancing or supporting any specific religion or religious community. 
• Simply put, the government should refrain from utilizing tax revenue for the promotion or maintenance of any single religion. 
• This provision forbids the government from favoring, endorsing, or supporting one religion over others. In other words, tax revenue can be utilized for the support of all religions equally