With the previous sanction of 1[the Commissioner], and subject to such conditions and restrictions as may be prescribed, the trustee of a religious institutions may appropriate for any of the purposes specified in sub-section (1) of section 66—
(i) any portion of the accumulated surplus of such institution, and
(ii) if, after making adequate provision for the purposes referred to in subsection (2) of section 86 and also for the arrangements and the training referred to in sub-section (1) of section 35, there is a surplus in the income of the institution for any year or any portion of such surplus :
Provided that the trustee shall, in appropriating the surplus under this section, give preference to the purposes specified in items (a) to (g) of subsection (1) of section 66:
Provided further that, before according the sanction under this section, 1[the Commissioner] shall publish the particulars relating to the proposal of the trustee in such manner as may be prescribed, invite objections and suggestions with respect thereto and consider all objections and suggestions received from persons having interest :
Provided also that, the sanction aforesaid shall be published in such manner as may be prescribed:
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Provided also that, nothing in this section shall prevent the trustee of a math or of a specific endowment attached to a math from utilizing the surplus referred to in this section in such manner as he deems fit.
1[36-A. Utilisation of surplus funds for Hindu marriages.— Notwithstanding anything contained in section 36 and subject to such conditions and restrictions as may be prescribed, the trustee of a religious institution may, in addition to the purposes mentioned in that section, appropriate any portion of the surplus fund referred to in section 36 for the performance of Hindu marriages among Hindus who are poor or in needy circumstances].
2[36-B. Utilisation of surplus funds for making contribution towards any funds for the purposes of feeding the poor, etc., —Notwithstanding anything contained in sections 36, 36-A and in any other provision of this Act and subject to such conditions and restrictions as may be prescribed, the trustee of a religious institution may, in addition to the purposes mentioned in section 36 and 36-A, appropriate any portion to the surplus fund referred to in section 36 for making any contribution towards any fund constituted for the purpose of—
(i) feeding the poor ; or
(ii) constructing any building, shed or center for feeding the poor.]