Financial transparency and accountability in the management of religious institution funds are paramount, as emphasized under the Travancore-Cochin Hindu Religious Institutions Act.

ORDER :

Raja Vijayaraghavan V., J.

This instant report has been filed by the Sabarimala Special Commissioner regarding the furnishing of the audited accounts of the Travancore Devaswom Board in connection with the Global Conclave of Ayyappa Devotees held on 20.09.2025.

2. As a matter of fact, a series of Writ Petitions, including those styled as Public Interest Litigations, were filed before this Court challenging the decision of the Travancore Devaswom Board (TDB) to conduct the Global Conclave of Ayyappa Devotees on 20.09.2025. The main contention raised in the said Writ Petitions was that neither the Government nor the TDB could expend public funds or Devaswom funds for holding such a conclave.

3. In the counter affidavit filed by the State in W.P.(C) No.32854 of 2025, it was stated in paragraph 10 that the event was funded primarily through sponsorships and voluntary contributions. It was further stated that the TDB would maintain transparent accounts, subject to statutory audit, to ensure financial accountability.

4. In the counter affidavit filed by the TDB, it was contended in paragraph 17 that the p rogramme was sustained through voluntary contributions, reflecting the collective devotion and support of Ayyappa devotees worldwide, and that the same was managed through a dedicated account maintained with Dhanlaxmi Bank. It was stated that monetary contributions were received through Account No."027503500001091" opened with Dhanlaxmi Bank in the name of the Devaswom Accounts Officer. It was further contended that there was nothing illegal in utilising funds received by way of sponsorships for discharging the statutory duties of the Board under Section 15A of the Travancore-Cochin Hindu Religious Institutions Act, 1950 (Act XV of 1950).

5. Thus, from the tenor of the counter affidavits filed by the respondents, it is evident that their consistent stand was that neither the State nor the Travancore Devaswom Board were spending any funds for conducting the Global Conclave of Ayyappa Devotees, and that the programme was sustained exclusively through voluntary contributions and sponsorships.

6. In view of the stand taken by the respondents, this Court found no reason to interdict the conduct of the Global Conclave of Ayyappa Devotees . However, directions were issued to preserve the sanctity, discipline, and spiritual character of the Sannidhanam. In paragraph 25 of the order dated 11.09.2025, this Court imposed conditions (a) to (k) to ensure that the Sannidhanam premises were kept neat and clean and that financial transparency and discipline were maintained in the utilisation of funds. Clause (f) of paragraph 25 of the said order reads as under:

"f) The respondents shall maintain clear, detailed, and transparent accounts reflecting the total estimated cost of the event, including accommodation and travel expenses, together with the contributions received from sponsors. Such accounts shall be subject to audit, and a copy thereof shall be furnished to the Special Commissioner within forty-five (45) days of the event, for placement before this Hon’ble Court along with a report."

7. After disposal of the Writ Petitions, this Court, by separate orders, granted 60 days’ further time, as sought by the Travancore Devaswom Board, to comply with the aforesaid directions. Thereafter, the Audit Report was submitted before the Special Commissioner. The Auditor’s Report highlights several deficiencies.

8. In our earlier order dated 11.02.2026, this Court took note of the issues flagged in the Independent Auditor’s Report. The issues so identified were summarised as follows:

"(i) The execu