According to the central government Shri Ram Janmabhoomi Teerth Kshetra trust is a place of public worship and comes under section 80G of the Income Tax Act.
Section 80G deals with deduction in respect of donation to certain funds, charitable Institutions, etc.
Section 60 G (2) (b) provides that any sum paid by assessee in previous year as donations for the renovation or repair of any Temple, Mosque, Gurudwara, Church or other place as notified by the central government in the Official Gazette is it to be historic, archaelogical or artistic importance or to be a place of public worship of renown for the purpose of the said section from the year F. Y. 2020-21, relevant Assessment year 2021-2022.
Supreme Court on 9 December 2019, gave a unanimous judgement and held that the land of 2.77 acre of Ayodhya must be handed over for construction of Ram Mandir. At the same time it also held that the alternate plot of 5 acre must be allotted to Sunni work board for construction of mosque. The order was also issued for allotting of land acquired under acquisition of certain area at Ayodhya act, 1993 including inner and Outer courtyard of the disputed site to Shri Ram janmabhumi Teerth Kshetra trust.