Central Government, through Notification No. 166/2025 dated 2 December 2025, has notified the “Shree Balakrishna Lalji & other deities temple” located in Bhuleshwar, Mumbai, and managed by Mota Mandir Trust, as a place of historic importance and public worship renowned across Maharashtra and Gujarat under Section 80G(2)(b) of the Income-tax Act, 1961. This recognition enables donors to claim deductions for contributions made specifically towards the renovation or repair of the temple. The approval is strictly restricted to donations up to ₹50 crore and remains valid until the sanctioned amount is fully collected or until 31 March 2030, whichever occurs earlier. The notification ensures regulated tax-deductible funding for preservation of the temple’s heritage, while imposing clear limits on both the purpose and duration of the benefit.
MINSTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 166/2025-Income Tax | 2nd December, 2025
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.
