The CBDT issued Notification No. 166/2025 dated December 02, 2025, under clause (b) of sub-section (2) of Section 80G of the Income-tax Act, 1961 (43 of 1961), granting recognition to “Shree Balakrishna Lalji & other deities temple”, Bhuleshwar, Mumbai as a place of historic importance and a renowned centre of public worship for the purposes of availing deductions under Section 80G.
The temple is managed by Mota Mandir Trust, Mumbai, Maharashtra (PAN: AABTM9049C) and has been acknowledged for its cultural and religious significance across the states of Maharashtra and Gujarat.
As per the notification, the benefit under Section 80G shall be valid exclusively for donations meant for renovation or repair of the temple, subject to a financial ceiling of ₹50 crore (Rupees Fifty Crore only). The validity will cease when the specified amount is collected or on March 31, 2030, whichever is earlier.
This step aims to support the preservation and restoration of culturally significant heritage structures, while ensuring transparency and accountability in utilisation of charitable contributions.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/CBDT-Notification-No.-166-2025.pdf
