The Central Board of Direct Taxes has notified the “Shree Balakrishna Lalji & Other Deities Temple” located in Bhuleshwar, Mumbai as a site of historic importance and a renowned place of public worship for the purposes of Section 80G of the Income-tax Act, 1961.
The notification, issued by the Ministry of Finance (Department of Revenue), enables donors contributing specifically towards the renovation or repair of the temple to claim tax benefits under Section 80G.
The temple, managed by the Mota Mandir Trust, Mumbai has been recognized for its significant cultural and historical relevance across the states of Maharashtra and Gujarat. The classification under Section 80G(2)(b) is reserved only for institutions of established national or regional heritage importance.
According to the notification, the 80G tax benefit will be valid only up to a total contribution limit of Rs. 50 crore earmarked for temple renovation or restoration activities. The exemption will cease to be effective immediately upon collection of this amount or on March 31, 2030, whichever occurs earlier.
Notification Details
Notification No. 166 / 2025
Date: 02.12.2025
