The Government of India has granted Gujarat’s Somnath Temple the status of a place of “historic importance and a place of public worship of renown” under the Income Tax Act.
- This means donations to the temple will get tax exemption. The Central Board of Direct Taxes (CBDT) has issued a notification under Section 80G of the Income Tax Act, which deals with ‘Deduction in respect of donations to certain funds, charitable institutions, etc.’
Other temples under this category
- Some of the other key places of worship that enjoy this benefit are Ram Janambhoomi Teerth Kshetra (Ayodhya), Kapaleeswarar Thirukoil (Mylapore, Chennai), Ariyakudi Sri Srinivasa Perumal Temple (Kottivakkam, Chennai), Shri Ram and Ramdas Swami Samadhi Temple and Ramdas Swami Math (Sajjangad, Satara disrict, Maharashtra), Mahakaleshwar Mandir Samiti (Ujjain, MP), and Vanamamalai Mutt (Nanguneri, Tamil Nadu).
Deduction under Section 80G of the Income Tax Act
- This deduction under Section 80G of the Income Tax Act can be claimed by any taxpayer — individuals, companies, firms or any other person — so long as the contribution is made by a cheque, draft, or cash.
- This means in kind contributions such as food, material, clothes, medicines, etc., do not qualify for the deduction.
- From FY201718, any donation made in cash exceeding Rs 2,000 will not be allowed as a deduction. This means that donations above Rs 2,000 have to be made only through cheque or digitally.
- Deduction under Section 80G is also available for a host of funds, including the National Defence Fund set up by the Central Government, PM CARES, the Prime Minister’s Drought Relief Fund, the Prime Minister.
Somnath Temple
- The Somnath temple is located in Prabhas Patan near Veraval in Saurashtra on the western coast of Gujarat.
- It is believed to be the first among the twelve jyotirlinga shrines of Shiva.
- Reconstructed several times in the past after repeated destruction by several Muslim invaders and Portuguese the present temple was reconstructed in Chaulukya style of Hindu temple architecture and completed in May 1951.
- The reconstruction was completed by Vallabhbhai Patel.
- The site of Somnath has been a pilgrimage site from ancient times on account of being a Triveni sangam (the confluence of three rivers — Kapila, Hiran and Sarasvati.
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