Assets Taxable Under Wealth Tax in India

Rights to Freedom of Religion?

The Right to Freedom of Religion is a fundamental right guaranteed under Articles 25 to 28 of the Indian Constitution. These provisions uphold India's secular character and ensure that every individual has the freedom to practice, propagate, and manage their religious affairs, subject to reasonable restrictions for public order, morality, and health.

 

1. Article 25: Freedom of Conscience and Free Profession, Practice, and Propagation of Religion

• What It Guarantees:
• Freedom of conscience.
• Right to freely profess, practice, and propagate one's religion.
• Limitations:
• This freedom is subject to public order, morality, health, and other fundamental rights.
• The state can regulate economic, financial, political, or other secular activities associated with religious practices.
• The state can also make laws for:
• Social welfare and reform.
• Opening Hindu religious institutions of public character to all classes and sections of Hindus (including Scheduled Castes and Scheduled Tribes).

 

2. Article 26: Freedom to Manage Religious Affairs

• What It Guarantees:
• Every religious denomination or group has the right to:
1. Establish and maintain institutions for religious and charitable purposes.
2. Manage its own affairs in matters of religion.
3. Own and acquire movable and immovable property.
4. Administer such property according to the law.
• Limitations:
• This right is also subject to public order, morality, and health.

 

3. Article 27: Freedom from Taxation for Promotion of Religion

• What It Guarantees:
• No person shall be compelled to pay taxes for the promotion or maintenance of any particular religion or religious denomination.
• Implication:
• The state cannot use tax revenues for religious activities, ensuring that no religion is favored.

 

4. Article 28: Freedom from Religious Instruction in Educational Institutions

• What It Guarantees:
• Religious instruction is prohibited in:
1. State-funded educational institutions.
2. Educational institutions recognized by the state.
• However:

• Institutions administered by religious groups can impart religious instruction.
• Individuals cannot be forced to attend religious instruction or worship in institutions without consent.

 

Limitations on the Right to Freedom of Religion

The right is not absolute and is subject to reasonable restrictions:

1. Public Order: Religious practices that disturb public peace can be regulated.
2. Morality: Practices that contravene societal moral standards can be restricted.
3. Health: Practices harmful to individual or public health can be prohibited.
4. Fundamental Rights: Religious freedom cannot violate other fundamental rights (e.g., untouchability, gender equality).

 

Key Judicial Interpretations

1. Essential Practices Doctrine:
• The Supreme Court has ruled that only "essential religious practices" are protected under the right to freedom of religion. Practices not essential to the religion can be regulated.
• Example: In the Sabarimala Temple Case (2018), the restriction on women was deemed unconstitutional.
2. Balancing Religious Freedom with Secularism:
• In cases like the Shah Bano Case (1985) and Triple Talaq Case (2017), the Court emphasized balancing religious practices with constitutional principles of equality and justice.

 

Secularism in India

The freedom of religion under Articles 25-28 establishes India's secularism:

• Equal respect for all religions.
• No state religion.
• Ensuring religious freedom while preventing religious domination.

 

Conclusion

The Right to Freedom of Religion protects the individual's and community's choice to practice their faith freely while balancing societal interests. It upholds India's diversity and ensures that secularism remains a cornerstone of Indian democracy.