Notification under section 80G recognises a temple as a place of public worship, enabling tax treatment of donations. The Central Government, exercising the power under sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Arulmigu Mariamman Temple, Udamalpet as a place of public worship of renown throughout the State of Tamil Nadu, thereby bringing the temple within the statutory framework governing tax treatment of donations to recognised places of worship.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notification under section 80G recognises a temple as a place of public worship, enabling tax treatment of donations.
The Central Government, exercising the power under sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Arulmigu Mariamman Temple, Udamalpet as a place of public worship of renown throughout the State of Tamil Nadu, thereby bringing the temple within the statutory framework governing tax treatment of donations to recognised places of worship.
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