Donation deduction under section 80G limited to repairs and renovations for the notified temple only. The Central Government notifies Sree Ayyappa Temple, Madras, as a place of public worship for purposes of the Income-tax Act, thereby making it eligible for donation relief under the charitable-donation provision; qualification is expressly limited so that only donations made for repairs and renovations of the temple will qualify for relief, while donations for other purposes are not covered by this notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Donation deduction under section 80G limited to repairs and renovations for the notified temple only.
The Central Government notifies Sree Ayyappa Temple, Madras, as a place of public worship for purposes of the Income-tax Act, thereby making it eligible for donation relief under the charitable-donation provision; qualification is expressly limited so that only donations made for repairs and renovations of the temple will qualify for relief, while donations for other purposes are not covered by this notification.
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