Place of public worship designation enables tax-deductible donations when gifts are used solely for temple renovation under conditions. The Central Government designates Arulmigu Pathanjaleeswarar Devasthanam as a place of public worship of renown for income-tax purposes on the condition that the temple maintain separate books of account for the designated purpose and that donations received under the notification be utilised exclusively for the renovation of the temple.
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.
Place of public worship designation enables tax-deductible donations when gifts are used solely for temple renovation under conditions.
The Central Government designates Arulmigu Pathanjaleeswarar Devasthanam as a place of public worship of renown for income-tax purposes on the condition that the temple maintain separate books of account for the designated purpose and that donations received under the notification be utilised exclusively for the renovation of the temple.
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