Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 80G(2)(b) of the Income Tax Act, 1961 in the case of Shree Balakrishna Lalji and other deities temple Bhuleshwar, Mumbai managed by Mota Mandir Trust, Mumbai, Maharashtra

Issue Date: 02 December 2025 Published: 02 December 2025

Gazette ID: CG-DL-E-02122025-268158 Download PDF

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Core Purpose

The Central Government notifies "Shree Balakrishna Lalji & other deities temple" Bhuleshwar, Mumbai, as a place of historic importance and public worship for the purposes of Section 80G(2)(b) of the Income-tax Act, 1961, specifically for renovation or repair.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued Notification S.O. 5551(E) on December 2, 2025, exercising powers conferred by clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961). This notification designates "Shree Balakrishna Lalji & other deities temple" Bhuleshwar, Mumbai, managed by Mota Mandir Trust, Mumbai, Maharashtra (PAN: AABTM9049C), as a place of historic importance and a place of public worship of renown throughout the states of Maharashtra and Gujarat for the purposes of the said section. The validity of this notification is strictly for the renovation or repair of the temple, limited to the collection of Rs. 50,00,00,000/- (Rupees Fifty Crore only), and it will cease to be effective after this amount has been collected or on March 31, 2030, whichever is earlier. The notification is referenced as No. 166 / 2025/F. No. 300176/2/2025/ITA-I and was signed by INDU BALA, Dy. Secy.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02122025-268158 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 5363] NEW DELHI, TUESDAY, DECEMBER 2, 2025/AGRAHAYANA 11, 1947 8085 GI/2025 (1) MINSTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES ) NOTIFICATION New Delhi, the 2nd December, 2025 (INCOME-TAX) S.O. 5551(E). — In the exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Shree Balakrishna Lalji & other deities temple" Bhuleshwar, Mumbai managed by Mota Mandir Trust, Mumbai, Maharashtra (PAN: AABTM9049C) to be place of historic importance and a place of public worship of renown throughout the states of Maharashtra and Gujarat for the purposes of the said section. The Notification will be valid only for the renovation or repair of the “Shree Balakrishna Lalji & other deities temple" Bhuleshwar, Mumbai to the extent of Rs. 50,00,00,000/-(Rupees Fifty Crore only) and will cease to be effective after the said amount has been collected or on 31.03.2030, whichever is earlier. [Notification No. 166 / 2025/F. No. 300176/2/2025/ITA-I] INDU BALA, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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