Place of public worship recognition: notification grants tax-benefit status to St. Francis Cathedral, Ernakulam for donations. The notification designates St. Francis Cathedral, Ernakulam as a place of public worship recognised for tax-deduction purposes under the Income-tax Act, invoking the statutory power to notify places meeting the renown criterion within the State of Kerala and thereby rendering donations to the Cathedral eligible for deduction benefits.
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Provisions expressly mentioned in the judgment/order text.
Place of public worship recognition: notification grants tax-benefit status to St. Francis Cathedral, Ernakulam for donations.
The notification designates St. Francis Cathedral, Ernakulam as a place of public worship recognised for tax-deduction purposes under the Income-tax Act, invoking the statutory power to notify places meeting the renown criterion within the State of Kerala and thereby rendering donations to the Cathedral eligible for deduction benefits.
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