CBDT Notifies S. 80G Deductions to Shree Balakrishna Lalji Temple, Mumbai, as a Historic Public Worship Place
The exemption is valid specifically for renovation and repair works, capped at ₹50 crore, and will remain effective until March 31, 2030, or until the collection target is achieved, whichever is earlier.
The Ministry of Finance, through its Department of Revenue and the Central Board ofDirect Taxes (CBDT), has issued Notification S.O. 5551(E) dated December 2, 2025, formally recognising Shree Balakrishna Lalji & Other Deities Temple, Bhuleshwar, Mumbai, as a place of historic importance and public worship under Section 80G of the Income‑tax Act, 1961.
The temple, managed by Mota Mandir Trust, Mumbai, Maharashtra (PAN: AABTM9049C), has been accorded this status for the purposes of enabling tax‑deductible donations towards its renovation and repair.
Section 80G of the Indian Income Tax Act allows taxpayers to claim deductions on monetary donations made to specified charitable institutions and relief funds. By notifying the Bhuleshwar temple under clause (b) of sub‑section (2), the government has extended the benefit of tax‑deductible donations to individuals and entities contributing to its upkeep.
The recognition underscores the temple’s cultural and historic significance across Maharashtra and Gujarat, where it is regarded as a prominent site of devotion and heritage.
The notification specifies that the exemption will be valid only for renovation or repair activities of the temple, with a financial ceiling of ₹50 crore. Once this amount is collected, or by March 31, 2030, whichever occurs earlier, the notification will cease to have effect. This conditional validity ensures that the benefit is directed exclusively towards preservation and restoration, rather than indefinite or unrelated purposes.
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The notification was signed by Indu Bala, Deputy Secretary, Department of Revenue, and published in the Gazette of India, Extraordinary, Part II, Section 3, Sub‑section (ii). It adds to the list of institutions recognized under Section 80G, thereby widening the scope for donors to claim tax benefits while contributing to socially and culturally significant causes.
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