CBDT Notifies Shree Balakrishna Lalji Temple for Section 80G Exemption

Notification No. 166/2025, dated 03-12-2025

The Central Board of Direct Taxes (CBDT) has issued a notification recognising “Shree Balakrishna Lalji & other deities temple,” Bhuleshwar, Mumbai, managed by the Mota Mandir Trust, as a place of historic importance and a place of public worship of renown across the states of Maharashtra and Gujarat.

This notification has been issued for the purposes of Section 80G of the Income-tax Act, 1961.

1. Purpose of the Notification

The recognition allows donors to claim Section 80G tax deductions for contributions made exclusively towards:

• Renovation of the temple, and
• Repair of the temple premises.

Only the specified temple property at Bhuleshwar, Mumbai, is covered under this approval.

2. Monetary Cap on Eligible Donations

The notification includes a specific financial ceiling:

• The 80G benefit will apply only up to ₹50,00,00,000 (Fifty Crore) of aggregate donations received for the renovation or repair.
• Once this limit is reached, the notification will automatically cease to apply.

This ensures that the tax benefit is restricted to the defined quantum of contributions.

3. Validity Period

The notification will remain valid until the earlier of the following:

• The date on which the total eligible donations reach ₹50 crore, or
• 31 March 2030

Whichever occurs first will determine the end of the notification’s effectiveness.

4. Significance

This notification:

• Supports the conservation of a historically important and widely revered temple,
• Enables donors to avail tax benefits for contributing to its restoration,
• Ensures accountability through clear monetary and time-based limits.

Click Here To Read The Full Notification