Date: 2025-12-02Category: Extra OrdinaryState: Union GovernmentCountry: India
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
This notification, S.O. 5551(E), issued by the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, on December 2, 2025, declares “Shree Balakrishna Lalji & other deities temple" Bhuleshwar, Mumbai (PAN: AABTM9049C), managed by Mota Mandir Trust, Mumbai, Maharashtra, as a place of historic importance and public worship for the purposes of section 80G of the Income-tax Act, 1961, in the states of Maharashtra and Gujarat.
This notification is valid only for the renovation or repair of the specified temple, up to a limit of ₹ 50,00,00,000 (Rupees Fifty Crore only). It will cease to be effective once this amount is collected or on March 31, 2030, whichever is earlier. The notification number is 166 / 2025/F. No. 300176/2/2025/ITA-I and is issued by Indu Bala, Deputy Secretary.
Key Entities Referenced
Income-tax Act, 1961 (43 of 1961), Section 80G: The section of the Income-tax Act that empowers the Central Government to notify places of historic importance and public worship for tax exemption purposes.
Shree Balakrishna Lalji & other deities temple, Bhuleshwar, Mumbai: The temple in Mumbai that is being notified as a place of historic importance and public worship, making donations eligible for tax deduction under Section 80G of the Income-tax Act.
Mota Mandir Trust, Mumbai: The trust that manages Shree Balakrishna Lalji & other deities temple, Bhuleshwar, Mumbai.
Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes): The ministry responsible for issuing the notification regarding the tax exemption for donations to the specified temple.
Maharashtra and Gujarat: The states where Shree Balakrishna Lalji & other deities temple, Bhuleshwar, Mumbai has recognition as a place of historic importance and public worship.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02122025-268158
CG-DxLx-xEG-I0D2H1x2x2x0 25-268158
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 5363] नई दिल्ली, मगं लिार, दिसम्ब र 2, 2025/अग्रहायण 11, 1947
No. 5363] NEW DELHI, TUESDAY, DECEMBER 2, 2025/AGRAHAYANA 11, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 2 दिसम् बर, 2025
(आयकर)
का.आ. 5551(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 80िी की उपधारा (2) के खंड (बी) द्वारा
प्रित्त िजियों का प्रयोग करत े हुए, केंर सरकार एतद्द्वारा मोटा मंदिर न्द्यास, म ंबई, महाराष्ट्र (पैन: AABTM9049C) द्वारा
प्रबंजधत "श्री बालकृष्ण लालिी एिं अन्द्य िेिताओं के मंदिर" भ लेश्वर, म ंबई को उि धारा के प्रयोिनों के जलए महाराष्ट्र तथा
ग िरात राज्यों म ेंप्रजसद्ध ऐजतहाजसक महत्ि के स्ट्थान और सािडिजनक पूिा स्ट्थल के रूप में अजधसूजचत करती ह।ै
8085 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
यह अजधसूचना केिल “श्री बालकृष्ण लालिी एिं अन्द्य िेिताओं के मंदिर” भल ेश्वर, म ंबई के निीनीकरण या मरम्मत के
जलए ₹ 50,00,00,000/- (रुपये पचास करोड़ मात्र) की सीमा तक िैध होगी तथा उि राजि एकत्र होने के पश्चात ् या दिनांक
31.03.2030 को, िो भी पहले हो, प्रभािी नहीं रहगे ी।
[अजधसूचना स.ं 166 / 2025/ फा. सं. 300176/2/2025/आईटीए-I]
इंि बाला, उप सजचि
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.