Tax deduction eligibility for donations to a specified place of public worship limited by purpose, monetary cap, and time. Central Government specifies the Shri Mahakaleshwar Mandir Samity, Ujjain as a place of public worship for purposes of Section 80G, conferring donor tax treatment for contributions. The specification is confined to repair and renovation, subject to an overall monetary ceiling and a temporal cutoff, and ceases when the capped amount is collected or on the stated calendar date, whichever is earlier.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction eligibility for donations to a specified place of public worship limited by purpose, monetary cap, and time.
Central Government specifies the Shri Mahakaleshwar Mandir Samity, Ujjain as a place of public worship for purposes of Section 80G, conferring donor tax treatment for contributions. The specification is confined to repair and renovation, subject to an overall monetary ceiling and a temporal cutoff, and ceases when the capped amount is collected or on the stated calendar date, whichever is earlier.
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