SECTION 8OG l DONATIONS TO CERTAIN FUNDS,
CHARITABLE INSTITUTIONS, ETC.
[CORRESPONDING TO SECTION 15B OF THE 1922 ACT AND
SECTION 88 OF THE 1961 ACT (BEFORE) 1-4-1968]

524. Donations made in kind - Whether eligible for deduction - Position from assessment year 1964-65 onwards

Attention is invited to Boardís Letter F. No. 69/83/59-IT, dated 14-3-1960, on the above subject, stating that the benefit of section 15B of the 1922 Act may be given also in a case where an assessee makes a donation out of his stock-in-trade.The Board are advised that strictly legally, donations made in kind are not covered under section 15B of the 1922 Act, under which provisions, rebate is admissible only with regard to ďany sums paid ... as donationsĒ.The above expression contemplates donations only in the shape of money payment and not donations in kind.The instructions, contained in Boardís Letter F. No. 69/83/59/IT, dated 14-3-1960 may, accordingly, be treated as cancelled. Rebate of tax under section 15B section 88 may, therefore, be allowed only in respect of cash donations from the assessment year 1964-65 onwards.

Letter : F. No. 10/111/63-IT(A-I), dated 17-1-1964.1

525. Whether donations can qualify for deduction even if these do not come out of income chargeable to tax

A question has been raised whether donations can qualify for rebate even if these do not come out of the income chargeable to tax.The Boardís view has been that rebate under section 88 is not dependent upon the condition that the contribution must have specially come out of income which is chargeable to tax.Even if the contribution is made out of the assesseeís non-taxable income, the rebate under section 88 would be allowed to the extent of the income chargeable to tax.There is also nothing in section 88 which may show that the donation should have come out of the taxable income of the year in which rebate is being claimed.Thus, even if the donations were paid out of another yearís income or out of income which was not includible in the assessment of the current year, the rebate under section 88 would still be available to the assessee.

Letter : F. No. 45/313/66-ITJ(61), dated 2-12-1966.

526. Whether deduction under the section is allowed from income of registered firms and only resultant net income is distributed for assessment in partnersí cases

1. The Allahabad High Court have held in their judgment dated 24-3-1971 in the case of CIT v. Bharat Bhandar [1974] 94 ITR 315 that rebate under sections 84 and 88 should be allowed to a registered firm as well as its partners.The Board has accepted the decision and has decided that the law as laid down by the Allahabad High Court should be applied to all cases covered by sections 15B/ 15C of the 1922 Act, and by the corresponding sections 88/84 of the 1961 Act, before their deletion by the Finance (No. 2) Act, 1967 with effect from April 1, 1968.Instructions apprising the departmental officers of this legal position had been issued on July 19, 1971.

2. Sections 84 and 88 of the 1961 Act were deleted by the Finance (No. 2) Act, 1967 with effect from April 1, 1968 and substituted by sections 80G and 80J replacing the system of tax rebate by a system of deduction in assessable income.After April 1, 1968, therefore, under the aforesaid new provisions, the deduction as prescribed has to be allowed from the income of registered firms and only the resultant net income distributed for assessment in the partnersí cases.

Circular : No. 123 [F. No. 279/112/73-ITJ], dated 31-10-1973.

527. Whether insurance company is eligible for deduction in respect of donation made by it to an institution or a fund

1. A question has arisen whether an insurance company, whose income is computed under section 44, read with the First Schedule, is eligible for rebate under section 88 in respect of donations made by it to any institution or fund fulfilling the conditions laid down in that section.

2. Section 44 is concerned only with the computation of income in the case of insurance business. Section 88 comes into play after the income has been computed as contemplated in section 44 and in accordance with the rules contained in the First Schedule.After the total income has been so determined, law lays down that in calculating the tax liability, rebate of income-tax should be given in respect of the donations made by an assessee as contemplated under section 88.Such a deduction from tax has to be given in the case of all the assessees including the insurance companies in the absence of any specific prohibition in the Act in this regard.The Board are accordingly advised that it would not be legal to refuse to grant the rebate of income-tax contemplated under section 88 in respect of donations made by insurance companies provided, of course, the amount of donation is paid out of the income of the company of the year in question.

Letter : F. No. 16/38/64-IT(B), dated 24-10-1964.

528. Fund/institution recognised under section 10(23C)(iv)/(v) - Whether recognition under section 80G is automatic

The Board had occasion to consider whether the recognition under section 80G of the Income-tax Act is automatic in the case of a fund or an institution notified by the Central Government under section 10(23C)(iv)/(v).The Board is of the view that this is not so.Recognition for purposes of section 80G is available when the fund or institution satisfies all the five conditions listed under section 80G(5).There may be instances of funds or institutions notified under section 10(23C)(iv)/(v) not fulfilling some of the conditions of section 80G(5).Explanation 3 to section 80G lays down that for the purpose of the section Ďcharitable purposeí does not include any purpose the whole or substantially the whole of which is of a religious nature, whereas such institution may be notified under section 10(23C)(v).

Circular : No. 416 [F. No. 176/11/84-IT(A-I)], dated 11-4-1985.

529.Donations to National Defence Fund [sub-clause (i) of clause (a) of sub-section (2)] by way of contributions by employees through pay-sheets - Certificate from employer stating total amount of deductions should be accepted as sufficient proof

It has been represented to the Board that some employers have decided to deduct contributions to the National Defence Fund every month from the pay of their employees through the pay-sheets and the amounts so deducted would be sent in lump sum for credit to the National Defence Fund.In such cases, the National Defence Fund would issue only one receipt for the lump sum paid by the employer.It has been suggested that a certificate from the employer stating the total amount of deductions made during the year should be accepted as a sufficient proof by the Income-tax Officer for the purposes of allowing a rebate to the employees.The Board have decided to accept the suggestion subject to the condition that at the end of the year the employer shows the total contributions paid by each employee in the remarks column of the annual return under section 206, and supports it with a statement showing the total contributions credited to the National Defence Fund in each month and the number and date of the receipts given by the National Defence Fund.

It has also decided that employers should be permitted to take into consideration the rebate admissible to employees on account of donations to the National Defence Fund deducted through the pay-sheets in calculating the amount of income-tax and super tax to be deducted at source from the pay of each employee.This permission may be granted by the Commissioner of Income-tax on the employer satisfying him that he has made a regular arrangement for depositing the money deducted from the employees into the National Defence Fund within seven days of such deduction.

Letter : F. No. 81/60/62-IT, dated 11-12-1962.

530. Donations by co-operative societies to National Defence Fund [sub-clause (i) of clause (a) of sub-section (2)] - Whether apportionment of donations between chargeable income and exempt income justified

It has been represented to the Board that several co-operative societies have made liberal contributions to the National Defence Fund.In most cases, only a part of their income is taxable on account of the exemptions given by section 81. The question has been raised whether the donations made by such co-operative societies to the National Defence Fund should be apportioned between the chargeable income and the exempt income.Attention is, in this connection, invited to the contrast between the wording used in section 87(1)(a) regarding rebate on the life insurance premia and section 88 regarding rebates on donations for charitable purposes.In the former section, rebate is admissible only in respect of amounts paid out of the income chargeable to tax.There is no such restriction in the latter section.Therefore, there is no legal justification for apportioning the amount of the donation between the chargeable income and the exempt income.Where the donation does not exceed the income chargeable to tax, no attempt should be made to apportion the donation between the chargeable and non-chargeable income.

A suggestion has been made that exemption should be given to donations made by co-operative societies to the National Defence Fund even when the amounts are paid out of the past reserves contained in the common good fund.This suggestion has not been accepted by the Board as an exemption can be given only in respect of an amount which is a part of the assessable income of the year.

Letter : F. No. 69/94/62-IT, dated 14-1-1963.

531. Donations by tea companies to Prime Ministerís Drought Relief Fund [sub-clause (iii) of clause (a) of sub-section (2)] - Whether apportionment of donations between chargeable income and exempt income justified

It has been represented to the Board that several tea companies have made liberal contributions to the Prime Ministerís Drought Relief Fund.As only 40 per cent of the income of tea companies is liable to tax under rule 8 of the Income-tax Rules the question has been raised whether the donations made by the tea companies to the Prime Ministerís Drought Relief Fund should be apportioned between the chargeable income and the exemption income.Attention in this connection is invited to the difference between the wording used in section 87(1)(a) regarding rebate on life insurance premia and section 88 [as it stood before 1-4-1965] regarding rebates on donations for charitable purposes.In the former section rebate is admissible only in respect of amounts paid out of the income chargeable to tax.There is no such restriction in the latter section.Therefore, the Board are advised that there is no justification for apportioning the amount of the donations between the chargeable income and the exempt income.Where the donation does not exceed the income chargeable to tax, no attempt should be made to apportion the donation between the chargeable and non-chargeable income.

Letter : F. No. 16/5/67-IT(A-I), dated 5-4-1967.

JUDICIAL ANALYSIS

Explained in - In Goodricke Group Ltd. (No. 1) v. CIT [1994] 72 Taxman 226 (Cal.), it was observed that circular makes it quite clear that there will not be any apportionment of the deduction under section 80G between the income chargeable under the Act and the agricultural income chargeable under the relevant Agricultural Income-tax Act.

532. Donation to Prime Ministerís National Relief Fund [sub-clause (iiia) of clause (a) of sub-section (2)] - Money order coupons to be treated as sufficient evidence of donation

Under the provisions of section 8OG deduction is allowable as spelt out in the said section on the sums paid by an assessee to the Prime Ministerís National Relief Fund.With a view to helping the donors to remit amounts of the donations to the Fund, the money orders addressed to the Prime Ministerís National Relief Fund have been exempted from payment of money order commission.Taking the advantage of this facility a large number of persons have sent their contributions to the fund through money orders.In the cases of persons who have sent their donations through the money orders, the money order coupons duly receipted by the Confidential Assistant-cum-Accounts Officer, Prime Ministerís Secretariat, may be treated as sufficient evidence of the donations having been made to the fund for purposes of allowing deduction under section 80G.

Circular : No. 178 [F. No. 176/82/75-IT(A-I)], dated 23-9-1975.

533. Any other fund or any institution [sub-clause (iv) of clause (a) of sub-section (2)] - Donation to whom is eligible for deduction as well as exemption from gift-tax

NOTIFICATION 1

Donations made to the Indian Council for Africa will qualify for exemption under section 88 in the hands of the donors up to the limits specified therein.The donations will also be exempt from gift-tax.

Letter : F.No. 69/22/63-IT, dated 28-9-1963.

NOTIFICATION 2

The Association of Principals of Technical Institutions (India) Building Fund, Delhi Polytechnic, Lothian Road, Delhi, has been constituted with the aim of developing technical education in the country.Donations to the fund are entitled to exemption in the hands of the donors under section 88 subject to the limits specified therein.The donations will also be exempt from gift-tax.

Letter : F.No. 69/13/62-IT, dated 20-7-1962.

NOTIFICATION 3

A National Foundation for Teachersí Welfare under the Charitable Endowments Act, 1890, has been set-up by the Ministry of Education vide their Notification No. F. 17/90/61-A-III, dated 25-6-1962. It has been decided that donations to the National Foundation for Teachersí Welfare shall be entitled to exemption in the hands of the donors under section 88 subject to the limits specified therein. The donation will also be exempt from gift-tax.

Letter : F. No. 69/34/62-IT, dated 11-7-1962.

534. Notified educational institutions for purposes of sub-clause (iiif) of clause (a) of section 80G

Educational institution

Notification

 

No.

Date

Lady Amritbai Daga College for Women, Nagpur

SO 2846

21-9-1999

 

535. Procedure to be followed by voluntary organisations or associations and local bodies which are desirous of being included in list of institutions approved by Government of India for receiving donations for family planning purposes that qualify for deduction [sub-clause (vii) of clause (a) of sub-section (2)]

1. As you are aware, the National Population Policy Statement provides, inter alia, that full rebate will be allowed in the income-tax assessment for amounts given as donation for family planning purposes. This has been made possible under section 80G(2)(a)(vii). The rebate is limited to the qualifying limits as prescribed in section 80G(4).

2. Such donations can be made to :

†† a.the Central Government;

†† b.the State Governments/Union territories;

†† c.any such local authority, institutions or associations as may be approved in this behalf by the Central Government.

3. Organisations or associations which are desirous of being included in the list of institutions approved by the Government of India for receiving donations that qualify for income-tax rebate under section 80G(2)(a)(vii) shouldó

†† a.be registered as a society under the Societies Registration Act;

†† b.be registered as a charitable institution under section 12A(a);

†† c.give an application to the O.S. Division, Deptt. of Family Planning, Government of India requesting the Government of India to approve them for the purpose of receiving donations;

†† d.give an undertaking that they would utilise the donations solely for promoting family planning and that they would submit a statement of account after every six months to the O.S. Division, Deptt. of Family Planning, Government of India through the State Governments concerned.

4. Where an organisation is engaged not only in family planning activities but also in other activities, it should form a separate institution for family planning work registered under the Societies Registration Act and the Income-tax Act for the purpose of receiving such donations.

5. They should submit a report every year to the O.S. Division, Department of Family Planning, Government of India through the State Governments concerned explaining how the donations received have been utilised for family planning purpose.

6. The receipts to be issued to the donors for donations should clearly indicate, the names and addresses of the donors and the facts that the amounts were received for the purposes of promoting family planning.This is necessary to enable the donors to claim exemption under section 80G(2)(a)(vii). As regards the voluntary institutions or associations or local bodies that are approved by the Central Government for receiving such donations, separate notifications regarding such institutions will be issued by the Department of Revenue and Banking, Government of India.

7. The following organisations have so far been approved by the Government of India for purposes of section 80G(2)(a)(ii):

(1)Family Planning Association of India.

(2)Red Cross Society of India.

Letter : No. W. 110421/1/77-C & G (FP), dated 5/11-1-1977.

536. 100 per cent tax relief for donations made to Chief Ministerís Earthquake Relief Fund, Maharashtra

In the wake of the unfortunate earthquake which caused wide-spread devastation in certain areas of Maharashtra in the month of September, 1993, the Government of India has issued a Press Note informing the general public that all donations made to the Chief Ministerís Earthquake Relief Fund, Maharashtra, will qualify for 100% deduction, without any ceiling.

2. It was also stated in the Press Note that all donations made to the Chief Ministerís Relief Fund for earthquake relief, prior to the setting up of the fund mentioned in para 1 above, would also qualify for 100% deduction.

3. The Board have been receiving queries from various quarters as to whether the Drawing and Disbursing Officers can allow 100% deduction of the aforesaid donations from salaries, under section 80G of the Income-tax Act, 1961, while computing the tax liability of the employees who make such donations. The Board have decided that the D.D.Os can do so in the case of all donors upon being satisfied about the amount donated and the evidence of its receipt by the Fund.

4. In cases where the employees of an organisation make donations to the aforesaid Fund(s) through their employers, that is, by deduction from their pay through the pay bill, it is quite possible that the amounts so deducted would be sent in lump sum to the fund and the fund would issue only one receipt for the same to the employer.In such cases the employer shall furnish to the Fund a list showing the names and designations of the donors, and the amount donated individually, alongwith the cheque for the lump sum donation and have the list countersigned by the Fund.Besides, allowing 100% deduction at his level, wherever permissible, the employer should issue a certificate to the concerned employees stating the amount of deduction made, the number and date of the pay bill, and the number and date of the cheque by which the lump sum amount including the donation made by the concerned employee(s) was paid to the Fund, so that the same could be filed by the concerned employees with their returns of income, if necessary.

5. There would be no upper ceiling for the purpose of deduction in respect of the amount donated to the funds mentioned in paras 1 and 2 above.It may, however, be noted that no deduction will be allowed if the sum donated is less than Rs. 250.

Circular : No. 678, dated 10-2-1994.

537. 100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to A.P.C.Mís Cyclone Relief Fund

Under the provisions of section 80G of the Income-tax Act, 1961, contributions made to the A.P.C.Mís Cyclone Relief Fund have been made fully exempt from tax, and can hence be taken as a deduction from total income.

The Board is of the view that the said deduction can be made from total income while computing the tax to be deducted at source.

Circular : No. 752, dated 26-3-1997.

538. Submission of certificate for claiming deduction under section 80G in respect of donations made by an employee to the National Defence Fund, the Army Central Welfare Fund, the Indian Naval Benevolent Fund, the Air Force Central Welfare Fund

In view of the unforeseen and unavoidable developments taking place in Kargil and nearby areas, employees of Central Govern≠ment, State Governments, Public Sector undertakings, Private Sector Companies and Corporations, and local authorities are making donations to the National Defence Fund and other funds, as referred to above, set up by the Central Government/Armed Forces of the Union, through their respective employers/organisations. An employee who is making such donations is eligible to claim deduction under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the recipient organisation. However, it may not be possible for every employee to obtain a certificate in respect of donations made through their organisa≠tion since the contributions to the fund(s) will be made in the form of a consolidated cheque. It is, therefore, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961, on the basis of the certificate issued by the DDO/Employer, in this behalf.

Circular : No. 777, dated 1-7-1999.

539.Submission of certificate for claiming deductions in respect of donations made by an employee to the Prime Ministerís National Relief Fund, the Chief Ministerís Relief Fund and the Lieutenant Governorís Relief Fund

In view of the occurrence of unforeseen national calamities of immense magnitude like the Orissa Cyclone, employees of the Central Government, State Government, Public Sector Undertakings, Private Sector Companies and Corporations, and local authorities are making donations to the Prime Ministerís Relief Fund, the Chief Ministerís Relief Fund or the Lieutenant Governorís Relief Fund through their respective employers/organisations. An employ≠ee who is making such donations towards these funds is eligible to claim deduction under section 80G of the Income-tax Act, 1961. However, it may not be possible for every employee to obtain separate certificates in respect of donations made to such funds since the contributions made to these funds will be in the form of a consolidated cheque. It is, hereby, clarified that the claim in respect of such donations as indicated above will be admissi≠ble under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the DDO/Employer in this behalf.

Circular : No. 782, dated 13-11-1999.

540. 100% tax exemption to Orissa Cyclone Relief donations made to Prime Ministerís Relief Fund and Chief Ministerís Relief Fund

The Government has clarified that donations made to the Prime Ministerís Relief Fund and Chief Ministerís Relief Fund are 100% exempt from tax. Those wishing to donate for the Orissa Cyclone Relief operations may make donations to any of the two funds and avail of 100% tax exemption on such donations.

PIB Press Release, dated 11-11-1999.

541. Submission of certificate for claiming deductions under section 80G in respect of donations made by an employee to the Prime Ministerís National Relief Fund, the Chief Ministerís Relief Fund and the Lieutenant Governorís Relief Fund

In view of the occurrence of unforeseen national calamities of immense magnitude like the Gujarat earthquake employees of the Central Government, State Government, Public Sector Undertakings, Private Sector Companies and Corporations, and local authorities are making donations to the Prime Ministerís Relief Fund, the Chief Ministerís Relief Fund or the Lieutenant Governorís Relief Fund through their respective employers/organisations. An employee who is making such donations towards these funds is eligible to claim deduction under section 80G of the Income-tax Act, 1961. However, it may not be possible for every employee to obtain separate certificates in respect of donations made to such funds since the contributions made to these funds will be in the form of a consolidated cheque. It is hereby, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the DDO/Employer in this behalf.

Circular : No. 7/2001, dated 21-3-2001.

542. Institution or association notified under sub-clause (vii) of clause (a) of sub-section (2) for the purposes of deduction of donation (to be utilised for the purposes of promoting family planning) thereto

Institution/Association

Notification

 

No.

Date

Baroda City Family Welfare Fund

6017

11-10-1984

Arulmigu Mariamman Temple, Udemalpet

6018

11-10-1984

 

543. Donations for renovation or repair of notified temple, mosque, gurdwara, church or other place to be of historic, archaeological or artistic importance or to be place of public worship [clause (b) of sub-section (2)]

Places

Notification1

 

No.

Date

Sri Meenakshi Sundareswar Temple, Madurai

SO 2573

6-8-1962

Sri Jambukeswarar and Sri Akhilandeswari Temple, Tiruvanaikoil, Tiruchirapalli Distt., Madras State

SO 2806

17-9-1963

Sri Nachiar (Sri Andal) and other temples under the Sri Nachiar Devasthanam, Srivillputhur, Madras State

SO 2869

5-10-1963

Sri Devarajaswamy Devasthanam Temple, Little Kanchipuram, Madras State

SO 2575

18-7-1964

Sri Sangameswarar Temple, Bhavani, Coimbatore District, Madras State

SO 2681

27-7-1964

Sri Kanyaka Parameswari Devasthanam and Charities, Kotwal Market, Madras

SO 3801

24-10-1964

Shri Jagannath Temple, Puri

SO 1337

15-4-1965

Church of Bom Jesus, Goa

 

 

Dargah Khwaja Moinuddin Chisti, Ajmer

 

 

Gurdwara Harmandir Saheb, Amritsar

 

 

Jama Masjid, Delhi

 

 

Jama Masjid, Bombay

 

 

Kali Temple, Kalighat, Calcutta

 

 

Mount Mary Shrine, Bandra, Bombay

 

 

Shri Padmanabhaswami Temple, Trivandrum

SO 1974

19-6-1965

Shri Kashi Vishwanath Temple, Varanasi

 

 

Shri Dwarkadhish Temple, Dwarka

 

 

Shri Venkateswara Temple, Tirupathi

 

 

Shri Ramanatha Swami Temple,

 

 

Rameshwaram

 

 

Shri Bhramaramba Malikharjunaswami

SO 1975

26-6-1965

Devasthanam, Srisailam, District Kurnool,

 

 

Andhra Pradesh

 

 

Shri Dattatreya Temple, Ghangapur, District Gulbarga, Mysore

SO 2353

19-7-1965

Sri Kasiviswanathaswamy Temple, Tenkashi, Madras State

SO 2597

7-8-1965

Shri Bhadrachala Seetaramalaya Temple, Bhadrachalam.

SO 2598

9-8-1965

Sri Lakhmi Narasimha Swamy Devasthanam, Ahobilam Village, Allagadda Taluk, District Kurnool, Andhra Pradesh

SO 2800

30-8-1965

Sri Poovnanathaswamy Temple, Kovilpatti, Tirunelveli District, Madras State

SO 2876

9-9-1965

Sri Brihadiswaraswami Temple, Thanjavur, Madras State

SO 3047

20-9-1965

Shree Rama Vaikunth Temple, Pushkar (Ajmer)

SO 3140

25-9-1965

St. Paulís Cathedral, Ambala (Punjab)

SO 3429

22-10-1965

St. Andrewís Church, Calcutta

SO 3626

18-11-1965

Sri Nataraja Temple, Chidambaram, Madras State

SO 171

5-1-1966

Shamlaji Temple, Shamlaji Taluka, Bhiloda, District Sabarkantha (Gujarat)

SO 2289

14-7-1966

Sri Chandra Choodeswara Swamy Temple, Hosur, Salem District, Madras State

SO 2290

14-7-1966

Shri Kaleshwaraswami Temple, Kaleshwaram (v), Manthani Taluk, Karimnagar District, Andhra Pradesh

SO 3277

13-10-1966

Sri Madurakali Amman Temple (Siruvachuri.), Perambalur Taluk, Tiruchirapaili Distt., Madras

SO 372

11-1-1967

Sri Subramaniaswami Temple, Kumarayalur, Madras State

SO 1466

6-4-1967

Shri Purshotamaperumal Temple, Nangoor, Madras

SO 1739

28-4-1967

Shri Parthasarathy Swamy Devasthanam, Triplicane, Madras

SO 1740

28-4-1967

Sri Mogileswara Swamy Temple Trustee Board, Mogili, Andhra Pradesh

SO 1741

8-5-1967

Sri Narasimhaswami Devasthanam Temple, Namakkal, Salem Distt., Madras State

SO 2570

5-7-1967

Sri Ranganathaswamy Temple,

 

 

Sreerangapatna, Mandya District

 

 

Sri Srikanteswaraswamy Temple, Nanjangud, Mysore District

SO 257

20-7-1967

Sree Melai Mahadeswaraswamy Temple, Kollegal Taluk, Mysore District

 

 

 

 

 

Sree Subramanyaswamy Temple, Ghati

 

 

Doddaballapur Taluk, Bangalore (Rural) District

 

 

Sri Anjaneyaswamy Temple, Mulbagal, Kolar District

SO 2571

20-7-1967

Sree Virupaksha Temple, Hampi, Hospet Taluk, Bellary District

 

 

Sree Pralayakalada Veerabhadraswamy Temple, Gavipuram, Bangalore District

 

 

Sri Dharamasamvardhinisametha Sri Kailasanathaswami Temple,

SO 2572

20-7-1967

Kambarasanpettai, Tiruchirapalli, Madras State

 

 

Shri Swaminatha Swami Temple, R.K Puram, New Delhi

SO 4160

16-11-1967

Birla Mandir, New Delhi

 

 

Gauri Shankar Mandir, Delhi

 

 

Hanuman Mandir, New Delhi

 

 

Jain Mandir, Delhi

 

 

Moti Masjid, Red Fort, Delhi

 

 

Dargah Hazrat Khwaja Nizamuddin Aulia, Delhi

SO 751

13-2-1968

St. James Church, Delhi

 

 

Methodist Church, Delhi

 

 

Cathedral Church of the Redemption, New Delhi

 

 

Gurdwara Sis Ganj, Delhi

 

 

Gurdwara Rakabganj, New Delhi

 

 

Astakshari Kshetram, Badrinath, Uttar Pradesh

SO 1375

4-4-1968

Sri Subramaniyaswamy Devasthanam, Tiruthani, Madras State

SO 4090

29-10-1968

Sri Tirukachinambigal and Sri Varadarajaperumal Devasthanam,

SO 542

22-1-1969

Poonamallee (Madras), Madras State Temple of Shri Mangesh at Priol, Goa

SO 1949

12-5-1969

Shri Badrinath and Kedarnath Temples

SO 3069

19-7-1969

Gurdwara Bangla Sahib, Delhi

 

 

Gurdwara Mata Sundri Ji, Delhi

 

 

Gurdwara Dam Dama Sahib, Delhi

 

 

Gurdwara Moti Bagh Sahib, Delhi

SO 137

14-10-1969

Gurdwara Bala Sahib, Delhi

 

 

Gurdwara Nanak Piao, Delhi

 

 

Gurdwara Majnu Tilla, Delhi

 

 

Shri Mahadeva Temple Valiasala, Kerala

159

8-12-1969

Sri Kamakshi Amman and Sri Ekambarana- thaswami Temple, Sadhurangapatnam, Chingleput Distt., Madras

SO 736

2-2-1970

Sri Arunachaleswara Devasthanam, Trivaninnamalai

92

5-6-1970

Shri Devanathaswamy Temple, Cuddalore

SO 2321

5-6-1970

Shri Shantesh Maruti Devasthan, Hirekerur Distt., Dharwar

SO 2391

9-6-1970

Shri Satya Ganana Sabai, Vadalar, Cuddalore Distt.

SO 16

23-10-1970

Sri Balasarduleeswarar Temple, Nellorepet, Gudiyattam, North Arcot Distt.

SO 630

26-10-1970

Shri Athmanathaswamy Temple,

SO 153

12-11-1970

Avadayarkoil, Arantangi Taluk, Thanjavur Distt.

 

 

Sri Krishna Temple, Guruvayur

SO 692

31-12-1970

Sri Kalyana Ranganathaswamy Temple, Thirunagari, Sirkali

SO 3725

8-7-1971

Thirupapuliyur Sri Pataleeswarar Temple, Cuddalore

SO 3492

26-7-1971

Shri Drighvishuji Ka Mandir, Bharatpurgate, Mathura

SO 3493

26-7-1971

Shri Veer Bhaddeswarji Ka Mandir, Gali Beer Panch, Mathura

 

 

Shree Sidhi Vinayak Temple, Sarasbagh

 

 

Shree Deva Deveswar Temple, Parvati

 

 

Shree Vishnu Narayan Temple, Parvati

SOl79

19-10-1971

Shree Kartik Swami Temple, Parvati

 

 

Shree Mrutyunjayeshwar Temple, Kothrud

 

 

Shree Dasabhuja Ganapathi Temple, Yarandavanda

 

 

Thiruvali Sri Lakshmi Narasimha Perumal Sannadhi, P.O. Thiruvali, Taluk Sirkali, District Tanjore

SO 2389

10-11-1971

Sri Siddalingeswara Temple, Tumkur Distt., Mysore

SO 2457

17-1-1972

Shri Ram Temple, Chaphal, District Satara, Maharashtra

SO 3204

18-7-1972

Shree Trimbakeshwara Temple, Trimbak, District Nasik

SO 3131

3-8-1972

Sri Adhi Jagannatha Perumal Temple, Tiruppullani, Ramanathapuram Distt.

SO 4029

26-8-1972

Dargah Hazrath Syed Mardan-e-Gaib, Sunni, Shivasamudram

SO 4030

7-9-1972

Shri Anandavalli Sametha Sundaravarada Perumal Temple, Uttiramerur, Chingleput Distt.

202

10-10-1972

Sheth Pestonji Kalabhai Vakil Kadmi Atash Behram (Fire Temple), Surat

SO 4032

18-10-1972

Sri Ram Mandir, Bajrangpuri, Lodi Road, New Delhi

SO 937

25-11-1972

Ubrangala Shree Mahadeva Parvathi and Kudkuli Shri Durga Parameshwari Temples, Ubrangala Village, Kasargod Taluk, P.O. Kumbdaje

SO 260

28-11-1972

Shri Mahalasa Narayani Temple, Verna, Goa

SO 607

24-1-1973

Sri Thiruvateeswar Temple, Triplicane, Madras-5

291

8-2-1973

Sri Sivasailanathaswamy Temple, Sivasailam, Tirunelveli District

297

21-2-1973

Shri Selva Vinayagar Temple, Madras

300

23-2-1973

Shri Sammeda Shikharji Teerth Kshetra Digamber Jain Temples at footend on Parasvanath Hills

 

 

Digamber Jain Temples of Shree Vasupujya Teerthankar at Champapuri

 

 

Shree Digamber Jain Temples at Pavapuri

 

 

Shree Digamber Jain Temples at Girnar Hills near Junagadh in the State of Gujarat in India

 

 

The colossal ancient Digamber Jain Monumental monolithic revered hold statue (Image) of Shree Gomateshwar Swami (i.e. Shree 1008 Bhubali Bhagwan) at the peak of the Vindhyagiri Hills, (Podabetta) (and even otherwise styled at Indragiri Hills) and other Digamber Jain Temple therein and the number of other Digamber Jain ancierty Temples at the nearby Chandragiri Hills at Shravanbelgola in the District of Hassan in the State of Mysore in India

SO 301

24-2-1973

The ancient Digamber Jain Temples at Muktagiri, in the Distt. of Amrawati, in the State of Maharashtra in India (or in the Distt. of Baitul in the then State of Madhya Pradesh in India

 

 

Shri Ananthapadmanabhaswamy Temple, Kasargod, Cannanore

SO 993

26-2-1973

Shri Kalamegaperumal Temple, Thirumohur, Madurai Distt.

SO 994

27-2-1973

Kadri Shri Manjunatha Temple, Mangalore

SO 1595

21-4-1973

Sri Kalahateeswara Swami Devasthanam, Srikalahasti (AP)

SO 1837

30-4-1973

Koniyamman Temple, Coimbatore

SO 1838

4-5-1973

Shri Vedantha Desikar Devasthanam, Madras

SO 1839

18-5-1973

Sri Murudeswarar Veeranarayanaperumal Temple, Kodumudi, Erode Taluk, Coimbatore Distt.

375

11-6-1973

Shri Devi Karumariamman, Thirukkoil, Madras

389

23-6-1973

Shri Raja Rajeswari Temple, Madras

SO 2572

5-7-1973

Sri Durga Malleshwaraswami Varla Devasthanam, Vijayawada

SO 2861

17-8-1973

Shri Kanchi Kamakshi Amman Debasthanam, Big-Kancheepuram, Tamil Nadu

SO 2862

27-8-1973

Lord Subramania Temple, Chedda Nagar, Pestom Sagar, Chembur, Bombay-89

SO 3145

30-8-1973

Shree Koodal Manickom Temple, Irinjalakuda, Kerala

SO 649

4-2-1974

Shri Bhuvarahaswamy Temple, Srimushnam, South Arcot Distt.

SO 739

8-2-1974

Sri Avanashi Lingeswarar Temple, Avanashi, Coimbatore Distt.

SO 826

18-2-1974

Jain Swetamber Panchayati Temple, Calcutta

SO 827

21-2-1974

Sri Biligirirangaswamy Temple,

SO 1097

23-3-1974

Biligirirangana Hills, Yelandur Taluk, Mysore State, Karnataka

 

 

Nanded Sikh Gurudwara Sachkhand Sri Hazur Abchalnagar Sahib

SO 1440

17-4-1974

Arulmigu Meenakshisundreswarar Tirukoil Temple, Madurai

661

27-6-1974

Shri Krishna Janam Bhoomi Mathura1

SO 1979

6-7-1974

Shree Wadakkunnathan Temple, Trichur

SO 684

20-7-1974

Sri Annapurna Devi Mandir, Varanasi

SO 2480

12-8-1974

Sri Parthasarathyswamy Devasthanam, Triplicane, Madras

707

20-8-1974

Sri Peria Vachan Pillai Temple, Senganur, Tamil Nadu

732

5-10-1974

Shri Dandayuthapani Swami Temple, Palani, Madurai Distt., Tamil Nadu

764

26-10-1974

Shri Anjaneya Swami Temple,

769

8-11-1974

Gopichettipalayam, Coimbatore Distt., Tamil Nadu

 

 

Shri Chaurasi Ghante Mandir, Bazar Sitaram, Delhi

SO 503

6-12-1974

Yadgari Asthan Sriman Sant Sangat Singh Ji Maharaj Kamaliawale, Patiala

SO 504

6-12-1974

Sri Masilamaniswarar Temple, Vada Thirumallaivayal, Saidapet Taluk

819

15-1-1975

Sri Eachanari Vinayagar Temple (Koil), Coimbatore District, Tamilnadu

822

22-1-1975

Sri Vyagarapuraswarar Temple, Thiruppulivanam, Chingleput District

830

4-2-1975

Sri Kalyana Venkateswara Perumal, Temple Illupur, Kulathur Taluk, Pudukottai District, Madras

833

6-2-1975

Sri Devarajaswamy Devasthanam, Kancheepuram, Madras

834

6-2-1975

Sri Madhurakali Amman Temple, Siruvachur, Perambaur Taluk, Tiruchy District, Madras

835

6-2-1975

 

 

Thirumoozhikulam Shree Lakshmana Perumal Temple, Ankamali, Kerala

SO 928

6-2-1975

 

Sri Vaidyanatha Swamy Temple, Madavarvilagam, Srivilliputtur, Ramanathapuram District, Tamilnadu

863

31-3-1975

 

Shri Durgiana Temple, Amritsar

SO 1672

21-4-1975

 

Shri Sankara Narayana Swamy Temple Sankara Nainar Koil, Tirunelveli District, Madras

SO 884

28-4-1975

 

Shri Madhavaperumal Temple, Mylapore, Madras

SO 894

12-5-1975

 

Sri Subramaniaswamy Temple, Kumaravayalur, Tiruchy District, Tamilnadu

SO 1979

17-5-1975

 

St. Paulís Cathedral, Chowringhee Road, Calcutta

SO 2262

21-5-1975

 

Sri Ranganatha Paduka Ashram, R.K. Puram, New Delhi

SO 4054

23-7-1975

 

Shri Kasi Kamakoteeswarar Mandir, Varanasi

SO 4748

13-8-1975

 

St. Johnís Church, 2/1 Counsel House Street, Calcutta

SO 4749

13-8-1975

 

Sri Lakshminarasimhaswamy Temple, Ponvilainthakalathur

SO 5285

29-10-1975

 

Sri Mangalanathaswamy Temple, Thiru

SO 662

6-12-1975

 

Uthira Kosamangai, Ramanathapuram Taluk and Distt. Balram Mandir, Calcutta

SO 884

31-12-1975

 

Gurudwara Dukh Niwaran Sahib, Haibowal Kalan, District Ludhiana

SO 885

31-12-1975

 

Shri Vengeeswarar Alagapperumal and Nagathamman Temple, Kodambakkam, Madras

SO 1019

6-1-1976

 

Sri Kalahastheeswaran Swami, Thirukoil, Dindigul, Tamilnadu

SO 1302

12-2-1976

 

Sri Athinathar Alwar Temple, Alwarthirunagari, Tirunelveli Distt.

SO 1623

12-2-1976

 

Shri Veeranarayana Perumal Temple, Kuruhai Kavalappan P.O., Tiruchy District

SO 1525

15-3-1976

 

Kanjirappalli Shri Ganapathiar Koil and Sastha Koil, Kanjirappalli, Kottayam District, Kerala State

SO 1678

28-3-1976

 

Shree Samed Shikharjee Tirath Parasnath, Bihar

SO 1679

28-3-1976

 

Arulmigu Lakshminarasimhaswamy Devasthanam, Solinghur, North Arcot District

SO 1680

28-3-1976

 

Sri Mukteswara and Kaleswareswamy Temple at Kaleswaram (AP)

SO 2146

21-4-1976

 

Sri Lakshminarasimhaswamy Temple, Palayasivaram Village & Post, Chingleput District

SO 2217

20-5-1976

 

Mulbagal Sri Anjaneyaswamy Temple, Mulbagal, Kolar District (Karnataka)

SO 2356

10-6-1976

 

Sri Patala Nageswara Swamy Devalaya Punaruddhana Sangham, Giddalur (AP)

SO 3109

19-7-1976

 

Sri Lakshminarasimha Swamy Temple at Devarayana Durga, Tumkur District (Karnataka)

SO 3110

19-7-1976

 

Sri Bhavanarayana Swamy and Sree Somewara Swamy Temples, Baptala (AP)

SO 3524

29-7-1976

 

Shri Parthasarathy Kshetra Bharana Sangam, Guruvayur, Kerala

SO 3525

11-8-1976

 

Shri Dhyneshwar Maharaj Sansthan, Alandi Devachi, Poona

SO 4675

18-10-1976

 

Shri Digamber Jain Atishya Kshetra, Shri Mahaveerji, Rajasthan

SO 4676

18-10-1976

 

Tirumala Tirupati Devasthanam, Tirupati (AP)

 

 

 

- Temple of Shri Venkateswaraswami on Tirumala Hills with the sub-temples of :

 

 

 

- Sri Varahaswami

 

 

 

- Sri Choodikaduthanancharamma

 

 

 

- Sri Bedi Hanumantharayaswami

 

 

 

- Sri Kshetrapalaka

SO 3

2-11-1976

 

- Sri Dova Bashyakarlu

 

 

 

- Sri Anjaneyaswami (in front of Sri Venkateswaraswami)

 

 

 

- Temple of Sri Govindarajaswami at Tirupati with the sub-temples of :

 

 

 

- Sri Saley Nancharamma

 

 

 

- Sri Chhodikodutha Nancharamma

 

 

 

- Sri Modal Alwar

 

 

 

- Sri Chakrath Alwar

 

 

 

- Sri Mandhurakavi Alwar

 

 

 

- Sri Anjaneyaswami (near Dhawajasthambham)

 

 

 

- Sri Anjaneyaswami (near Pedda Bugga)

 

 

 

- Sri Manavala Mahamuni

 

 

 

- Sri Nammalawar

 

 

 

- Sri Vedantha Desikulu

 

 

 

- Sri Woolu Alwar

 

 

 

- Sri Tirumala Nambi

 

 

 

- Sri Bhashyakarlu No. II

 

 

 

- Sri Tirumangai Alwar

 

 

 

- Sri Kurath Alwar

 

 

 

- Sri Sanjeewarayaswami

 

 

 

- Temple of Sri Kothandaramaswami at Tirupati

SO 3

2-11-1976

 

- Temple of Sri Kapileswaraswami at Tirupati

 

 

 

- Sri Padamavathiís Temple at Tiruchanur with sub-temples of :

 

 

 

- Sri Krishnaswami

 

 

 

- Sri Suryanarayanaswami

 

 

 

- Sri Sundarajaswami

 

 

 

- Sri Kalyana Venkateswaraswami

 

 

 

- Temple at Narayanavanam

 

 

 

- Sri Venkateswaraswami Temple at Mangapuram

 

 

 

- Sri Vedanarayanaswami Temple at Nagalapuram

 

 

 

- Temples at Rishikesh :

 

 

 

- Sri Chandramouleeswaraswami Temple

 

 

 

- Sri Venkateswaraswami Temple

 

 

 

Shree Digambar Jain Barha Mandir, Ladnun (Rajasthan)

SO 65

15-11-1976

 

Sholavandan Arulmigu Janaga Narayana Perumal Temple, Sholavandan, Madurai Distt.

SO 66

18-11-1976

 

Sri Swaminathaswamy Devasthanam, Swamimalai, Kumbakonam Taluk

SO 67

18-11-1976

 

Bappanad Shri Durgaparameswari Temple, Mulki (S.K.) Karnataka

SO 68

27-11-1976

 

Arulmighu Srinivasan Perumal Temple, Malayadivaram, Dindigul, Madurai Distt., Tamilnadu

SO 69

27-11-1976

 

Sd Kodanda Ramaswamy Temple, Vontimitta (P.O.) Sidhout Taluk, Cuddapah Distt., Andhra Pradesh

SO 637

3-1-1977

 

Sri Kalinga Nardhana Perumal Temple, Oothukadu Village, Papanasam Taluk, Thanjavur Distt., Tamilnadu

SO 808

25-1-1977

 

Sri Venugopala Swami Temple Devasthanam Kizhanatham, Tirunelveli Distt., Tamilnadu

SO 1361

5-3-1977

 

Sri Sakthi Vinayaga Temple Kalinga Colony1

SO 1362

25-3-1977

 

Shri Kalyanavenkataramanaswamy Temple, Thanthonimalai, Karur-5, Tiruchy Distt.

SO 2092

16-4-1977

 

Shri Cherpalacheri Ayyappankavu Jeernodharana Samithi, Cherpalacheri, Palghat

SO 2277

28-4-1977

 

Shri Gajanan Maharaj Sansthan, Shegaon

SO 2591

11-5-1977

 

Arulmigu Sri Kamakshi Amman and Vaikundaperumal Temple, Mangadu, Sriperumbudur Taluk, Chingleput Distt.

SO 3008

29-6-1977

 

Arulmigu Azhagia Nambi Rayar Temple at Thiruppurngudi, Nanguneri Taluk, Tirunelveli Distt., Tamilnadu

SO 3386

7-7-1977

 

Sri Janardhana Temple, Yermal, Udipi Taluk

SO 3388

29-7-1977

 

Shree Shantadurga Lakshmi Narsinv Sankhalyo Sansthan, Sancoale, Marmagoa, Goa

SO 3389

4-8-1977

 

Sri Parthasarathy Perumal Temple, Parthanpalli, Radhanallur, Sirkali Taluk, Tanjore Distt., Tamilnadu

SO 3524

14-9-1977

 

Arulmigu Kottai Mariamman Koil, Dindigul, Madurai Distt.

SO 3891

17-10-1977

 

Shri Arulmigu Sethunarayana Perumal Temple, Watrap, Srivilliputhur Taluk, Ramanathapuram Distt.

SO 405

19-11-1977

 

Sri Veeraraghavaswami Temple, Tiruvallur, Chingleput Distt.

SO 112

28-11-1977

 

1Sri Vaikuntanathaperumal Temple, Nangur P.O. via Mangamadam, Srikali Taluk, Tanjore Distt.

SO 113

28-11-1977

 

Sri Ekambaranathar Temple, Big Kanchipuram, Chingleput Distt., Tamilnadu

SO 114

28-11-1977

 

Sri Varadaraja Perumal Temple, Thirumenikoodam, Nangur P.O. via Mangamadam, Sirkali Taluk, Tanjore Distt.

SO 293

28-11-1977

 

Sri Kudamadakoothar Temple, Nangur P.O. via Mangamadam, Sirkali Taluk, Tanjore Distt.

SO 589

16-12-1977

 

Sri Pallikonda Ranganathaswami Temple, Nangur P.O. via Mangamadam, Sirkali Taluk, Thanjavur Distt.

SO 590

16-12-1977

 

Sri Rajagopalaswami Temple, Kavalambadi, Nangur Post, Sirkali Taluk, Tanjore Distt.

SO 591

16-12-1977

 

Sri Madha Perumal Temple, Keelachalai, Nangur P.O. via Mangamadam, Sirkali Taluk, Tanjore Distt.

SO 592

26-12-1977

 

Shri Pallikondeswara Swami Temple Renovation Committee, Surathapalli Village, Chittoor Distt., Andhra Pradesh

SO 593

26-12-1977

 

Shri Manikeswar Mahadev Mandir, New Road, Cochin

SO 594

3-1-1978

 

Sri Ananthapadmanabhaswamy Temple, Gandhinagar, Adyar, Madras

SO 982

6-2-1978

 

St. Francis Cathedral, Ernakulam

SO 983

14-2-1978

 

Shri Laxminaracinva Devalaya, Velinga Mardol, Goa2

SO 1397

3-3-1978

 

Sri Vasishteshwarar Temple, Thittai, Thanjavur Distt.

SO 1402

31-3-1978

 

Shri Kallalagar Temple, Alagar Koil, Melur Taluk, Madurai Distt., Tamilnadu

SO 1788

27-4-1978

 

Sansthan Sri Deo Ganpatipule

SO 2467

31-5-1978

 

Sree Vellat Puthur Kshethra Samrakshanna Samithi, Perintamanna

SO 2469

14-6-1978

 

Sri Audikesava Perumal Sri Bashyakaraswami Temple, Sriperumbudur

SO 2400

15-6-1978

 

Sri Karaneeswarar Temple, Saidapet, Madras

SO 2587

18-7-1978

 

Valanjambalam Devi Temple

SO 2593

24-7-1978

 

Arulmigu Ranganathaswami Temple, Madras

SO 3686

31-7-1978

 

Trikkanand Triyambakeswara Temple, Pallikkare

SO 3585

4-10-1978

 

Arulmighu Lakshminarasimhaswamy Temple, Polur, North Arkot Distt.

SO 226

21-11-1978

 

Sri Arappaleeswarar Temple, Kollimalai, P.O. Salem Distt., Tamilnadu

SO 579

30-12-1978

 

Sri Pandurangaswamy Temple, Venkatachala Chetty Street, Triplicane, Madras

SO 2486

15-1-1979

 

Sri Naganathaswamy Temple, Thirunages- waram, Kumbakonam Talu, Tanjore District

SO 3015

15-1-1979

 

Sri Marundeeswarar Temple, Tiruvanmiyur, Madras

SO 3016

31-1-1979

 

Sri Ramanasramam, Tiruvannamalai, Tamilnadu

SO 2932

31-1-1979

 

Armenian Church, Calcutta

SO 2933

7-2-1979

 

Thiruvenkatachalapathy Kshetra Samithy, Thiruvenkatam, Guruvayur

SO 3017

7-4-1979

 

Sri Ayyappa Temple, Hardwar

SO 3310

7-6-1979

 

Sri Kasi Vishwanatha Swami Temple, St. Thomas Mount, Madras

SO 3311

7-6-1979

 

Shri Tulja Bhawani Mandir Trust, Tuljapur

SO 3649

3-9-1979

 

Sri Prasanna Venkatesa Perumal Sannidhi, Velukudi, Mannargudi Taluk, Tanjore Distt., Tamilnadu

SO 722

18-1-1980

 

Sri Venkatesa Perumal Koil and Sri Kailasanathswami Koil, Varagur, Tamilnadu

SO 917

14-2-1980

 

Gurudwara Shri Hem Kunt Sahib, Chamoli, U.P.

SO 84

19-3-1980

 

Shri Navnit Krishna Mandir, Palace Road, Cochin

SO 3117

3-4-1980

 

Ammachiavadu Moorthi Temple, Quilon

SO 996

19-6-1980

 

Panniyanikara Sree Durga Dhagavathy Temple, Panniyanikara, Calicut

SO 3123

1-7-1980

 

Arulmigu Kapaleeswarar Temple, Mylapore, Madras

SO 3027

25-9-1980

 

Puthur Sri Durga Temple, Puthiangadi, Calicut

SO 3121

1-10-1980

 

Kannanthur Sri Thodakukkin Devasthan, Balepuni Village, Dakshina Kannada.

SO 3277

9-10-1980

 

Mandir Shri Govind Devji, Jaipur

SO 819

21-11-1980

 

Shri Kantheshwara Temple, Kantheshwara, Dakshina Kannada, Karnataka

SO 597

21-11-1980

 

Arulmigu Venkatachalapathy Temple, Krishnapuram (attached to Arulmigu Nelliappar Temple, Tirunelveli)

SO 598

28-11-1980

 

Sri Harsabha Vimochanaperumal Temple, Kandiyur, Thanjavur Distt. (Tamilnadu)

3756

5-12-1980

 

Shri Balamurugan Thirukkoil, Rathnagiri, N.A. Distt.

SO 1010

5-12-1980

 

Sri Srinivasa Perumal Temple, Egmore, Madras

SO 521

31-12-1980

 

Arulmigu Kasi Viswanathaswamy Temple, Appakudal, Tamilnadu

SO 1017

22-1-1981

 

Mambra Mahadeva Temple, P.O. Erayamkudi, Trichur Distt. (Kerala)

SO 1018

22-1-1981

 

Thirikkavu Durga Bhagawathy Temple, Ponnami, Malapuram Distt., Kerala

SO 1019

30-1-1981

 

Shri Rajagopalaswamy Kulasekara, Alwar Temple, Mannarkoil, Ambasamudram Taluk, Tirunelveli Distt.

SO 1020

30-1-1981

 

Arulmigu Palamuthirssolai Murugan Temple, 5 Vallabbhai Road, Chockikulam, Madurai

SO 1084

12-2-1981

 

Sri Lakshmi Venkataramana Swamy Temple, Mysore

3866

19-2-1981

 

Amangudi Arulmigu Kailasanathar Temple, Ammangudi, Tamilnadu

3867

19-2-1981

 

Mudappilavu Maha Vishnu Temple, Trichur, Kerala

SO 1924

10-3-1981

 

Arulmigu Brahadambal Temple, Thirukogernamy, Pudukottai, Tamilnadu

3920

31-3-1981

 

Mandir Shree Ganeshji, Moti Dungri, Jaipur

SO 1925

20-4-1981

 

Arulmigu Thayumanaswami Temple, Tiruchy

SO 3279

24-4-1981

 

Arulmigu Kondathukaliamman Temple, Pariyur Gopichettipalayam, Tamilnadu

SO 1891

12-5-1981

 

Sree Subramaniaswamy Temple, Pollachi, Tamilnadu

3956

14-5-1981

 

Shree Ram Mandir, Matunga, Bombay

3973

25-5-1981

 

Arulmigu Sthala Sayana Perumal Temple, Mamallapuram

SO 2440

4-6-1981

 

Sri Amareswara Swamy Temple, Amravati

SO 2565

11-6-1981

 

Sri Dwarkadhishji Mandir, Bet, Gujarat

SO 2441

3-7-1981

 

Madaji Shree Vadukunda Shiva Kshetram, Cannanore

SO 2570

4-8-1981

 

Sri Gangadhareswarar Temple, Purasawalkam, Madras

SO 3287

29-9-1981

 

Shri Jainsingh Balaji Venkateshwaraswamy Devasthanam, Gudimalkapur, Hyderabad

SO 3288

29-9-1981

 

Arulmigu Kallapiranswamy Temple, Srivaikuntam, Tirunelveli Distt.

SO 1

5-11-1981

 

Sri Ninra Narayana Perumal Devasthanam, Thiruthangal

SO 2

5-11-1981

 

Palliarakavu Bhagawathy and Siva Temple, Ayakkad, Palghat Distt.

SO 267

17-11-1981

 

Sree Shanmuga Subraya Temple, Shambooru, D.K. Distt.

SO 413

2-12-1981

 

Sree Thirumanthamkunnu Bhagwathy Devaswom, Angadipuram, Palghat District

SO 271

2-12-1981

 

Shri Venkatesa Devasthan, Fanaswadi, Bombay

SO 650

7-12-1981

 

Sri Narayana Perumal Temple, Nangur P.O., Thanjavur Distt.

SO 274

16-12-1981

 

Sri Darbhanvaneswara Swami Temple, Thirunallaru P.O. (Karaikal Region)

SO 651

30-12-1981

 

Sri Mazhileeswarar and Shri Ponnachiamman Temple, Perumthalaiyur

SO 939

21-1-1982

 

Sri Thirukameswar Temple, Villanur, Pondicherry

SO 1811

12-3-1982

 

Ammathiruvadi Temple, Urakam Village, Trichur Distt., Kerala

4575

17-4-1982

 

Sree Siva-Vishnu Temple, T. Nagar, Madras

SO 3158

24-4-1982

 

Sree Vadakunnathan Temple, Trichur

SO 3159

24-4-1982

 

Sri Mallikarjuna Swami Temple, Amenpura Village, Medak Distt. (AP)

SO 3425

28-6-1982

 

Sri Lakshmi Narasimhaswamy Devasthanam, Kediri

SO 3160

7-7-1982

 

Shri Valarolinathar-Vadivudayamman Temple of Vairavanpatti, Ramnad Distt., Tamilnadu

SO 3353

2-8-1982

 

Agneeswara Mahadevar Temple, Trivandrum

SO 3354

2-8-1982

 

Shri Venugopalaswamy Temple, Kunnavakkam, Chingleput, Tamilnadu

SO 3355

2-8-1982

 

Shri Martand Deo Sansthan, Jejuri, Maharashtra

SO 4173

21-9-1982

 

Sri Lakshmi Venkatesaraswamy Temple, Devuni Cuddapah .

SO 4174

22-9-1982

 

Arulmigu Kasiviswanathaswamy Thirukoil, Tankasi, Tirunelveli Distt.

SO 4175

22-9-1982

 

Sri Prasanna Venkatesa Perumal Temple, Ulundurpet Taluk, South Arcot Distt., Tamilnadu

SO 628

29-9-1982

 

Chennai Sree Kalikambal Kamateswarar Temple, Madras

SO 629

30-9-1982

 

Shri Vedanarayana Perumal Temple, Musiri Taluk, Tiruchy Distt., Tamilnadu

SO 240

17-11-1982

 

Shri Lakshmi Narasimhaswamy Temple, Gorvanhalli, Hindupur Taluk, Anantpur Distt., AP

SO 241

17-11-1982

 

Sri Sabarimala Temple, Kerala

SO 630

17-11-1982

 

Sree Ayyappa Temple, Madras

SO 631

17-11-1982

 

Adi Kadalai Sree Krishna Temple, P.O. Kadalai, Cannanore, Kerala

SO 3049

22-3-1983

 

Arulmigu Ellamman Temple, Periamet, Madras

SO 3050

22-4-1983

 

Sri Venkatachalapathy Swamy Temple, Oppiliyappan Koil, Tirunageswaram P.O., Tamilnadu

SO 3051

22-4-1983

 

Shri Subramaniaswamy Thirukoil, Thiruchendur, Tamil Nadu

SO 3125

4-5-1983

 

Sri Prasanna Venkateswara Swamy Temple, Secunderabad

SO 3126

4-5-1983

 

Arulmigu Sundara Vardaraja Perumal Koil, Madras

SO 2731

28-5-1983

 

Shree Dholi Satiji Mandir, Fatehpur, Rajasthan

SO 2732

28-5-1983

 

Sri Ambikapatheeswarar Temple, Kil Ambi Village, Kancheepuram, Tamilnadu

SO 185

19-9-1983

 

Shri Kothanda Ramaswami Sri Anjaneya Swami Temple, Ammapet, Thanjavur Distt., Tamilnadu

SO 4590

26-11-1983

 

Sri Krishnaswamy Temple, Ravipuram, Cochin

SO 4591

26-11-1983

 

Sri Arulmigu Marghabandu Swamy Temple, Virinjipuram, North Arcot District, Tamil Nadu

SO 80

27-12-1983

 

Shree Dhandhan Sati Dadiji Temple, Dhandhan, Distt. Sikar, Rajasthan

SO 409

11-1-1984

 

Shri Charbhujanath Temple, Metracity, Distt. Nagpur, Rajasthan

SO 1553

17-1-1984

 

Shree Prasanna Veeranjaneya Swamy Temple, Bangalore

SO 503

23-1-1984

 

Sri Kundeshuwara Temple, Kundapura, Karnataka

SO 801

25-2-1984

 

Eravadi Sastha Temple, Eravadi Taluk, Tirunelveli Distt., Tamilnadu1

SO 923

3-3-1984

 

Shri Tiruvikramaswamy Devasthanam Temple, Tirukoilur, Tamilnadu

SO 924

3-3-1984

 

Ilayathakudi Sri Kailasanathaswamy and Nithyakalyani Amman Temple, Karaikudi

SO 925

3-3-1984

 

Sri Velukkai Azhagiya Singa Perumal Temple, Kancheepuram, Tamilnadu

SO 926

3-3-1984

 

Shri Karumari Thripurasundari Temple, Madras

SO 1037

8-3-1984

 

Shri Vaishno Devi Ji situated in the Trikuta

 

 

 

Hill in Jammu

 

 

 

Shri Raghunath Ji Temple Complex, Jammu

 

 

 

Shri Ranbireshwar Temple, Jammu

 

 

 

Shri Amarnath Ji Shrine in Kashmir

SO 1207

26-3-1984

 

Shrine of Bhagwati Khirbhawani situated in village Tulamulla in Kashmir

 

 

 

Shrine of Bhagwati Sharika near Hari Parbat

 

 

 

Fort, Srinagar

 

 

 

Pattupurackal Bhagavathi Temple, Ernakulam

SO 1557

11-4-1984

 

Shri Venkateswara Swamy Devasthanam(Temple), Dwaraka Thirumala, West Godawari District, Andhra Pradesh

SO 2089

30-5-1984

 

Shri Ramachandramoorthy Swamy Temple, Thanjavur

5863

12-6-1984

 

Arulmigu Katchaleeswarar Temple, Armenian Street, Madras

5886

28-6-1984

 

Arulmigu Sundaraja Perumal Temple, Chingleput District

5887

28-6-1984

 

Sri Pandava Duta Perumal Temple, Kanchee- puram, Tamilnadu

5888

28-6-1984

 

Sri Ulagalantha Perumal Temple, Kancheepuram, Tamilnadu

5889

28-6-1984

 

Shri Triketeswara Swamy Devasthanam, Ketappa-konda Village, Narasaraepet Taluk, Guntur District

5890

28-6-1984

 

Arulmigu Mariamman Temple, Udamalpet

SO 3410

11-9-1984

 

Subramanya Temple, Pariharapuram, Ramanatukara (Kerala)

5977

13-9-1984

 

Arulmigu Rajagopalaswamy Temple, Mannargudi, Thanjavur Distt., Madras

SO 3835

24-9-1984

 

Arulmigu Thiagarajaswami Thirukkoyil Temple, Thiruvarur

SO 147

16-11-1984

 

Sri Swayam Prakasa Eswarar Temple, Kattummannar Koil, Tamil Nadu

SO 1202

2-1-1985

 

Sri Sarangapani Swamy Temple, Kumbakonam, Tamil Nadu

SO 1209

22-2-1985

 

Sri Arulmigu Kumarakottam Subramaniaswamy Koil Rajagopuram Nirmana, Kancheepuram

SO 1478

26-2-1985

 

Arulmigu Arasaleaswarar Temple, Ozundiappattu, Vanur Taluk (Tamil Nadu)

SO 3080

18-4-1985

 

Shri Mahishamardini Temple, Neelaver Karnataka)

SO 3167

1-5-1985

 

Arulmigu Ilanji Kumarar Temple, Ilanji, Tenkasi Taluk

SO 3168

7-5-1985

 

Arulmigu Sankarameshwarar and Bagampriyal Temple, Tuticorin

SO 3970

16-7-1985

 

Arulmigu Karaneeswarar Temple, No. 16,

SO 4817

26-7-1985

 

Karaneeswarar Koil Street, Mylapore, Madras

 

 

 

Arulmigu Sengalamman Trirukkoil, Sembulivaram, Solavaram

6347

31-7-1985

 

Sri Raja Rajeshwara Temple, Taliparamaba

SO 4675

22-8-1985

 

Shri Mullavananatha Swami Temple, Tirukarugavur, Papanasam Taluk, Thanjavur Distt.

SO 4754

9-9-1985

 

Sri Virupakasha Vidyaranya Mutt Samasthanam, Hospet

SO 5507

30-10-1985

 

Shri Dharmalingesawarar Temple, Sarvamangala Nagar, Madras

SO 5508

6-11-1985

 

Sri Sokkanathaswamy Temple, Dharapuram, Tamil Nadu (Madras)

SO 961

6-2-1986

 

Sri Athmanathasamy Temple at Thirupperunthurai, Tamil Nadu

SO 1543

3-3-1986

 

Sri Valleeswarar Temple/Devasthanam at Mylapore, Madras

SO 1542

3-3-1986

 

Arulmigu Madhorupagan Iraipani Mandram, Tamil Nadu

6640

4-4-1986

 

Sri Mahisha Mardini Temple

SO 1958

4-4-1986

 

St. Maryís Church, Madras

SO 1959

4-4-1986

 

Shri Arulmigu Mariamman Temple, Karuvalur, Coimbatore

SO 2398

8-5-1986

 

Shri Chakrapaniswami Temple, Kumbakonam

SO 3163

27-5-1986

 

Late Ervad D.B. Mehtaís Zoroastrian Anjuman Atash Adaraní

3164

28-5-1986

 

Arulmigu Mariamman Vinayagar Temple at Sulakkal, Coimbatore

SO 3591

1-8-1986

 

Sri Giriraja Kannigalambal Sametha Srijalanatheswara, Alayam

SO 3638

1-8-1986

 

Arulmigu Sundareswara Swamy Temple Valamarkottai, Thanjavur

SO 3639

1-8-1986

 

Sree Lakshmi Narasimha Navaneetha Krishna Temple at Nanganallur, Madras

SO 3594

4-8-1986

 

Palayam Sri Maha Ganapathy Temple, Palayam, Trivandrum

SO 3595

4-8-1986

 

Sri Suryanarayana Devasthana Maroli, Mangalore

SO 3598

14-8-1986

 

Arulmigu Subramaniaswamy Temple, Kumaravayalur, Trichy Distt.

SO 3599

14-8-1986

 

Sri Audikesava Perumal Peyalwar Temple, Mylapore, Madras

SO 100

15-10-1986

 

Sree Iringanners Maha Siva Kshetram, Calicut

6974

20-10-1986

 

Thrikkakara Kshetra Kshema Samithi, Cochin

SO 517

30-12-1986

 

Temple of Bhagwan Parshwanath,

SO 739

12-1-1987

 

Bhadrawati (Distt. Chandrapur), Maharashtra

 

 

 

Mujungavu Sree Parthasarati Krishna Deva

SO 740

20-1-1987

 

Temple, Kasaragod District (Kerala)

 

 

 

Sri Ramaswamy Temple, Thiruvangad, Tellicherry (Kerala)

SO 1113

26-2-1987

 

Sri Kasi Viswanathar Temple and Sri Alagirtinathar Temple, Salem District (Tamil Nadu)

SO 1114

26-2-1987

 

Wadia Fire Temple (Wadiaji Atash Behram), Bombay

SO 1115

23-3-1987

 

St. Patrickís Cathedral, Pune

SO 2174

31-3-1987

 

Arulmigu Sri Srinivasa Perumal Tirukoil, Nachiarkoil, Tanjore District

SO 1977

19-5-1987

 

Sri Mahaganapathy Temple, Chathapuram, Palghat

SO 1978

19-5-1987

 

Arulmigu Mundagakkanni Amman Temple, Mylapore, Madras

SO 2585

3-8-1987

 

Arulmigu Subramania Swamy, Tirukkoil, Tirupparankundram

SO 2473

4-8-1987

 

Arulmigu Madarjuneswaraswamy Temple, Pettaivaithalai

SO 2636

10-8-1987

 

Kanipura Sri Gopalakrishna Temple, Kumbla

7481

18-8-1987

 

Chakkamkulangara Siva Temple, Tripunithura

SO 2822

27-8-1987

 

Shri Venugopala Devaswom Temple, Purakkad

SO 3461

17-9-1987

 

Shri Thotadrinather Deivanayaga Perumal Temple, Nanguneri

SO 2958

18-9-1987

 

Arulmigu Jagannatha Perumal and Thirumazhisai Alwar Temple, Thirumazhisai, Tamil Nadu

SO 7877

25-4-1988

 

Sri Subrahmanya Swamy Temple, Ulsoor, Bangalore

SO 2507

9-5-1988

 

Arulmigu Pranava Vyarapureeswarar Thirukoil, Omampuliyur, Kattumannarkoil Taluk

SO 2508

9-5-1988

 

Arulmigu Thillai Amman Koil, Chidambaram

SO 2509

9-5-1988

 

Sri Laxminarsimha Swamy Temple

SO 2510

9-5-1988

 

Arulmigu Pathanjaleeswarar Devasthanam,

SO 2511

9-5-1988

 

Kalnattam Puliyur, Kattumannarkoil Taluk,

 

 

 

South Arcot Distt.

 

 

 

Sri Souriraja Perumal Temple, Thirukkannapuram, Nannilam Taluk, Tanjore Distt.

SO 2219

9-5-1988

 

Arulmigu Kolanjiappar Thirukoil, Vridhachalam

SO 2512

10-5-1988

 

Sri Swetharanyeswaraswamy Temple, Thiruvengadu, Tanjavur District

SO 2220

11-5-1988

 

Arulmigu Balasubramaniaswamy Temple Pugazhimalai Velayudham Palayam, Trichy District

7994

2-6-1988

 

Sitaramji Temple, Varadaraj Temple, Hanuman Temple and Mahadev Temple, Hyderabad and Shri Ranganath Temple, Pushkar (AP)

SO 2221

2-6-1988

 

Arulmigu Sri Varasidhi Vinayagar Koil, Nungambakkkm, Madras

SO 2222

2-6-1988

 

Sri Dhenupureeswarar Temple, Patteeswaram

SO 2750

19-7-1988

 

Trikkangode Sri Randumoorthy Temple

SO 2749

19-7-1988

 

Sri Kamakala Kameswarar Devasthanam Triplicane, Madras

SO 2754

22-8-1988

 

Arulmigu Swarna Pureeswarar Swamy Temple, Sembanar Koil, Tamil Nadu

8096

5-9-1988

 

Sri Kumaraswamy Temple, Hanmunthanagar, Bangalore

SO 3579

17-10-1988

 

Shree Santari Bhagwati Devasthan, Aldona Bardex, Goa

SO 5

15-11-1988

 

Thalayakkulam Sree Durga Keshtra Temple, Kuzhur, Kerala

SO 566

5-1-1989

 

Arulthiru Devi Karumari Amman Thirukkoil Thiruverkadu, Madras

SO 517

9-1-1989

 

Jal Phiroj Clubwala Dar-E-Mehar (Fire Temple), Madras

SO 8427

8-8-1989

 

Sri Saptharishiswara Swamy Temple, Thiruthalaiyur (Tamil Nadu)

SO 8447

6-9-1989

 

Sri Kari Varadaraja Perumal Temple, Madras

SO 1329

20-3-1990

 

Arulmigu Balasubramanyaswamy

SO 1330

30-3-1990

 

Devasthanam, Uttiramerur, Tamil Nadu

 

 

 

Arulmigu Vedagireeswarar Temple, Thirukkalukundram, Tamil Nadu

8633

12-4-1990

 

Arulmigu Manakula Vinayager Thirukoil (Temple), Pondicherry

SO 2524

30-7-1990

 

Arulmigu Veerateswarar Temple, Keelaiyur, Tamilnadu

SO 2525

31-7-1990

 

(i) Sri Amirthakadeswaraswamy Devasthanam

 

 

 

(ii) Sri Sattanathaswamy Devasthanam and

SO 402

29-12-1990

 

(iii) Sri Velur Devasthanam

 

 

 

Sri Navansetheswaraswamy Temple, Sikkal, Tamil Nadu

SO948

25-2-1991

 

Sri Parimala Renganathar Temple, Thiruvindalour, Mayiladurthurai, Tamil Nadu

SO 1345

18-4-1991

 

Kothandaramaswamy Temple, Madurantakam, Tamil Nadu

SO 2554

3-9-1991

 

1Shree Sowmyanarayana Perumal Temple, Thirukoshtiyur, Tamil Nadu

SO 2553

3-9-1991

 

Sri Magara Nedunkuzhaikathar Temple, Tamil Nadu

SO 3136

19-11-1991

 

Arulmigu Narambunathaswamy Temple, Thiruppu daimarudur, Tamil Nadu

SO 1202

26-2-1992

 

Arulmigu Viruthagiriswarar emple, Vriddhachalam,Tamil Nadu

SO 1059

4-3-1992

 

Arulmigu NadiammanTemple, Pattukottai,Thanjavar, Tamil Nadu

SO 1296

26-3-1992

 

Sri PrasannaVenkatachalapathy Temple,Gunaseelam, Musire Taluk,Trichy District, Tamil Nadu

SO 1886

27-5-1992

 

Sri VenkatachalapathyTemple, Cheranmaha Devi,Tamil Nadu

SO2727

14-9-1992

 

Arulmigu Adulya Nadeswarar Temple, Arakanda allur, Thirukoilur, Tamil adu

SO2785

21-9-1992

Ananthapuram Sree Krishna Swamy Temple, Kerala

SO10

30-11-1992

Shree Tulsibag Temple, Pune

SO738

17-3-1993

Arulmigu Ramanathaswamy Temple, Rameswaram, Tamil Nadu

SO916

18-3-1993

Arulmigu Kallalagar Thirukkoil, Alagarkoil, Madurai District, Tamil Nadu

SO 1469(E)

17-5-1993

Fire Temple of Sardar Sorabji Ratanji Patelís Trust Fund, Pune

SO 1470(E)

1-6-1993

Zarthoshti Anjuman Atash Beheram Fund, Bombay

SO1804(E)

9-7-1993

Sri Sarangapani Swami Temple, Kumbakonam, Tamil Nadu

SO7

4-11-1993

Sri Veera Bhadra Swami and Durga Papanaseswara Swamy Temple, Lepakshi, Anantapur

SO2660

11-11-1993

Sri Ranganatha Perumal Temple, Thiruneermalai, Madras

SO 770

9-12-1993

Thali Mahavishnu Temple, Azhinhilam, Malappuram Distt., Kerala

SO 941

9-3-1994

Sri Venkateswara Mandir Society, New Delhi

9545

18-5-1994

Sri Thirunarayana Swamy Temple, Malkote, Bangalore

SO 171

11-1-1995

Sri Raghavendra Swamy Mutt, Mantralayam

SO 1467

29-1-1996

Kancheepuram Gandhi Road Cloth Merchantsí Chatra Dharma Pasipalana Mahamai Sanga

SO 1468

20-2-1996

Sri Prasanna Venkatachalapathy Temple, Tamil Nadu

SO1469

3-4-1996

Shri Omkareshwar Temple Trust, Mandhata, Madhya Pradesh

SO1734

23-5-1996

Ariyakudi Ilbiranlngadamudayan Temple Managed by Ariyakudi Perumal Trust, Ariyakudi, Tamil Nadu

10382

[F.No. 176/27/97-IT(A-I)]

9-7-1997

Sri Vedapureeswarer Temple and for Varadarajaperumal Temple, Pondicherry

SO 1876

24-7-1997

Sri Sundaravaradaraja Perumal Temple, Tamil Nadu

SO 2578

3-10-1997

Arulmigu Thiruvaleeswarar Temple Madras

SO 228

20-1-1998

Sir Jonsetjee Tejeebhoy First Baaronetís Poona Fire Temple Fund, Bombay

10575

[F.No. 176/16/95-IT(A-I)]

6-4-1998

Arulmigu Thatheeswarar Thirukoil

10729

[F.No. 176/18/98-IT(A-I)]

22-10-1998

Adhanoor Sri Ranganathaswamy Temple Adhanoor, Thanjavur Distt. Tamil Nadu

SO 412

14-1-1999

Sri Nandaneshwara Temple, Karnataka

SO 589

18-2-1999

Thunavoor Mahak Shethram, Thuravoor, Kerala

SO 1822

9-6-1999

Arulmigu Atcheeswarar Temple, Kanchipuram, Tamil Nadu

11044

[F. No. 176/12/99-IT (A-I)]

24-8-1999

Sri Ranganathaswamy Temple, Triuchirapalli

11098

[F. No. 176/22/99-IT (A-I)]

4-10-1999

Arulmigu Sree Subramanya Swamy Temple, Thirupparankundram, Madurai

SO 1680

4-10-1999

Shri Mahakaleshwar Mandir Samity, Ujjain

SO 195

12-1-2000

Radhakrishna Mandir, Calcutta

SO 737

22-3-2000

Ganeshji Mandir, Delhi

SO777

28-3-2000

Arulmigu Nellaippar and Arultharum Khanthimathi Ambal Thirukovil Temple, Tamil Nadu

SO 1488

27-6-2000

*Sri Sarbamangala Trust, Board Burdwan

SO 2021

7-9-2000

Ernakulam Kshetra Ksherma Samithi, Ernakulam, Kerala

SO1002

11-5-2001

Sri Sri Auniaty Satra Majuli, Assam

324/2001

[F. No. 176/15/2001-IT (A-I)]

17-10-2001

Sri Sri Sarbamangala Trust Board, Burdwan

96/2003

[F.No. 176/27/2003-IT (A-I)

30-4-2003

Vanamamalai Mutt Nanguneri, Tamil Nadu

212/2003

[F.No. 176/24/2001-IT (A-I)

4-9-2003

Sri Devarajaswamy Temple, Kancheepuram, Tamil Nadu

93/2004

[F.No. 176/23/2001-IT(A-I)]

11-3-2004

Attukal Bhagavathy Temple Trust, P.B. No. 5805, Attukal, Thiruvanathapuram

205/2004

[F.No. 176/07/2004-IT (A-I)]

29-7-2004

 

544. Notified games and sports under section 80G, Explanation 4

In exercise of the powers conferred by Explanation 4 to section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Govern≠ment hereby specifies the following games and sports for the purposes of the said section in respect of the assessment year 2003-04 and subsequent assessment years, namely :ó

(i)

Cricket

(ii)

Hockey

(iii)

Football

(iv)

Tennis

(v)

Golf

(vi)

Rifle Shooting

(vii)

Table Tennis

(viii)

Polo

(ix)

Badminton

(x)

Swimming

(xi)

Athletics

(xii)

Volley ball

(xiii)

Badminton

(xiv)

Wrestling

(xv)

Basket ball

(xvi)

Kabaddi

(xvii)

Weight lifting

(xviii)

Gymnastics

(xix)

Boxing

(xx)

Squash

(xxi)

Chess

(xxii)

Bridge

(xxiii)

Billiards

(xxiv)

Cycling

(xxv)

Yatching

Notification : No. SO 1246(E), dated 29-11-2002.

 

 

 

Submission of certificate for claiming deductions under section 80G of the Income-tax Act, 1961 in respect of donation made by an employee to the Prime Ministerís National Relief Fund, the Chief Ministerís Relief Fund and the Lieutenant Governorís Relief Fund

Circular No. 2/2005, dated 12-1-2005

In cases where employees make donations to the Prime MinisterísNational Relief Fund, the Chief Ministerís Relief Fund or the Lieutenant Governorís Relief Fund through their respective employers, it is not possible for such funds to issue separate certificate to every suchemployee in respect of donations made to such funds as contributions made to these funds are in the form of a consolidated cheque. An employee who makes donations towards these funds is eligible to claim deduction under section 80G of the Income-tax Act, 1961. It is, hereby, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the Drawing and Disbursing Officer (DDO)/ Employer in this behalf.

press note, dated 12-1-2005

As per Circular No. 2/2005, dated 12th January, 2005, issued by the Central Board of Direct Taxes, it has been clarified that in cases where employees make donations to the Prime Ministerís National Relief Fund, the Chief Ministerís Relief Fund or the Lieutenant Governorís Relief Fund through their respective employers, the claim in respect of such donations will also be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the Drawing and Disbursing Officer (DDO)/Employer in this behalf.