The Ministry of Finance has officially notified the "Shree Balakrishna Lalji & Other Deities Temple" in Bhuleshwar, Mumbai, as a place of historic importance and public worship under Section 80G(2)(b) of the Income Tax Act, 1961.
The notification, issued by the Central Board of Direct Taxes (CBDT), grants the temple-managed by the Mota Mandir Trust, Mumbai (PAN: AABTM9049C)-special recognition across Maharashtra and Gujarat, enabling donors to avail tax benefits for contributions made specifically for its renovation and repair.
80G Benefit Limited to Rs 50 Crore Renovation Cap
According to S.O. 5551(E) dated December 2, 2025, the deduction under Section 80G will apply only for donations made towards renovation or repair of the historic temple.The approval has a financial cap of Rs 50 crore, and the notification will remain effective until the amount is fully collected or until March 31, 2030-whichever comes earlier.
Boost to Heritage Conservation
This special 80G recognition is expected to boost fundraising efforts for the centuries-old temple located in Mumbai's Bhuleshwar area, a locality known for its historic shrines and cultural heritage. Contributions made during the approved period will qualify for tax deductions, encouraging greater public participation in heritage preservation.
The notification was issued under Notification No. 166/2025 by Indu Bala, Deputy Secretary, Department of Revenue.
Official copy of the notification has been attached
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