Tax deduction recognition for donations enables temple designation as public place of worship allowing donor deductions. Central Government designates Shri Balasarduleeswarar Temple, Nellorepet, Gudiyattam, North Arcot District, as a place of public worship of renown throughout Tamil Nadu for the purposes of section 80G, thereby qualifying donations to the temple for tax-deduction treatment under the specified tax provision by published notification.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction recognition for donations enables temple designation as public place of worship allowing donor deductions.
Central Government designates Shri Balasarduleeswarar Temple, Nellorepet, Gudiyattam, North Arcot District, as a place of public worship of renown throughout Tamil Nadu for the purposes of section 80G, thereby qualifying donations to the temple for tax-deduction treatment under the specified tax provision by published notification.
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