Charitable donation recognition: temple designated eligible for donation-related tax benefit subject to accounting and use restrictions. Notification designates Arulthiru Devi Karumari Amman Thirukkoil, Thiruverkadu, Madras, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income tax Act, subject to conditions that the temple will maintain separate books of account for the purpose and that donations received will be utilised exclusively for the renovation of the temple.
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Provisions expressly mentioned in the judgment/order text.
Charitable donation recognition: temple designated eligible for donation-related tax benefit subject to accounting and use restrictions.
Notification designates Arulthiru Devi Karumari Amman Thirukkoil, Thiruverkadu, Madras, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income tax Act, subject to conditions that the temple will maintain separate books of account for the purpose and that donations received will be utilised exclusively for the renovation of the temple.
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