CBDT notifies Maa Umiya Temple managed by Vishv Umiya Foundation Ahmedabad u/s 80G of Income tax Act as place of artistic importance and a place of public worship of renown
MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Direct Taxes)
Notification No. 36 /2021
New Delhi, the 23rdApril, 2021
S.O.1698(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 “Maa Umiya Temple managed by Vishv Umiya Foundation at Jaspur, Ahmedabad (PAN: AACTV3807E)” to be place of artistic importance and a place of public worship of renown throughout the state of Gujarat State for the purposes of the said section from the Financial Year 2021-2022 relevant to the Assessment Year 2022-2023.
[F. No. 176/1/2021/ITA-I]
RAVINDER MAINI, Director
- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
- Omission of rule 96(10) of CGST Rules will be effective retrospectively from 23.10.2017




