80G recognition of temple as a public place of worship enables donations to qualify for tax deduction under income tax law. The Central Government, exercising powers under clause (b) of sub-section (2) of the relevant provision of the Income-tax Act, notifies the specified temple to be a place of public worship of renown throughout the State for the purpose of the section, thereby establishing its eligibility for tax-related treatment of donations.
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Provisions expressly mentioned in the judgment/order text.
80G recognition of temple as a public place of worship enables donations to qualify for tax deduction under income tax law.
The Central Government, exercising powers under clause (b) of sub-section (2) of the relevant provision of the Income-tax Act, notifies the specified temple to be a place of public worship of renown throughout the State for the purpose of the section, thereby establishing its eligibility for tax-related treatment of donations.
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