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of <h1>Ganeshji Mandir in New Delhi granted tax exemption under section 10(23C)(v) for specific assessment years.</h1> The Central Government has notified the Ganeshji Mandir in New Delhi under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1996-97 to 1998-99. The notification specifies that the temple must apply its income solely for its established objectives and must not invest its funds, except certain voluntary contributions, outside the forms specified in section 11(5). Additionally, any income from business activities is only exempt if the business is incidental to the temple's objectives and separate accounts are maintained. The temple is also required to file regular income tax returns.
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