Tax exemption recognition under section 80G: designation requires separate accounts and exclusive use of donations for renovation. Central Government designates the Trikkangode Sri Randumoorthy Temple as a place of historical importance for the purposes of section 80G of the Income-tax Act, subject to the condition that the temple maintains separate books of account and applies donations exclusively to the renovation of the temple.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition under section 80G: designation requires separate accounts and exclusive use of donations for renovation.
Central Government designates the Trikkangode Sri Randumoorthy Temple as a place of historical importance for the purposes of section 80G of the Income-tax Act, subject to the condition that the temple maintains separate books of account and applies donations exclusively to the renovation of the temple.
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