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.