Donation to Shree Ram Janmabhoomi Teerth Kshetra eligible as Deduction

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CBDT notifies that donations made to Shree Ram Janmabhoomi Teerth Kshetra now eligible for deduction under section 80G of Income Tax Act, 1961.

CBDT notifies that donations made to Shree Ram Janmabhoomi Teerth Kshetra now eligible for deduction under section 80G of Income Tax Act, 1961.

The Shri Ram Janmabhoomi Teerth Kshetra was set up as a trust for the purpose of the construction of the temple, following the Supreme Court decision in the Ram Janmabhoomi-Babri Masjid case.

In notification issued on 8th May,2020, CBDT allowed the tax deduction on the grounds that the structure would be a place of historic importance and a place of public worship covered under section 80G of Income Tax Act, 1961.

Section 80G allows donations made to specified relief funds and charitable institutions as a deduction from gross total income before arriving at taxable income. Section 80G(2)(b) provides that any sums paid by the assessee in the previous year as donations for the renovation or repair of any such temple, mosque, gurdwara, church or other place as is notified by the Central Government in the Official Gazette to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout any State or States.