TMI Blog2018 (7) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... not in agreement with the CIT(A)’s treatment of the amount of ₹ 9,53,600/- as anonymous donations. The assessee had, undisputedly, furnished the list (APB20-21) of the names and addresses of all the contributors, duly complying with the requirements of section 115BBC(3). There is no further requirement in the section. No other particulars have been shown to have been further prescribed. In ‘Sri Girraj Education and Welfare Society vs. ITO’ [2012 (10) TMI 27 - ITAT, AGRA] it has been held that section 115BBC(1) will not apply, if complete names and address of the donors are given. This decision was also relied on by the assessee before the ld. CIT(A). It stands noted at page 7 of the impugned order. It has not been dealt with by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 9,53,600/- as sustained by CIT(A) u/s 115BBC without bringing any adverse material on record by making a general remark that donation are not genuine or identifiable is arbitrary and illegal. 5. That the CIT (A) has erred on facts and in law sustaining the addition of ₹ 9,53,600/- as anonymous donation. 2. Apropos Ground Nos. 2 to 5, the facts of the case are that the assessee society/institution enjoys benefit of registration u/s 12AA of the IT Act since 2008. The assessee institution received the following donations during the year: That ₹ 4,04,597/-, donations received from the 25 persons, general donations to meet establishment and administrative exp. of ₹ 15,00,400/-. Donations for specific pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observing that an amount of ₹ 26,12,919/- has been spent on construction and application of funds is more than the prescribed limit. Since the assessee has maintained complete record of donations received for specific purpose and the amount has been spent for the specific purpose for which it was received and the donations are further supported by the identity, complete name and addresses of the donors, the addition made by the CIT (A) after invoking the provisions of section 115BBC (2) is illegal. It has been held by the ITAT in the case of Hansraj Smarak Society Vs. Asstt. Director of Income tax (Exemptions) , 69 DTR (Del) Trib. 123, copy placed on record, that as per section 115BBC (3), the receiver of donation has to maintain id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of; (i) Amount of income tax calculated @ 30% on the total anonymous donations received in excess of 5% of the total donations received by the assessee. (ii) The amount of income tax which the assessee would have been chargeable had total income been reduced by the aggregate of anonymous donations received in excess of the amount referred to in (i) above. Further, clause 3 of section 115BBC clarifies that anonymous donation means any voluntary contribution where a person receiving such contribution does not maintain record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed. Considering that the appellant has not able to file proper confirma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bly, no particulars, other than the name and address of the contributor, have been prescribed. Before the ld. CIT(A), the assessee filed written submissions. These have been reproduced in para 4 of the impugned order. In point (1) (impugned order, page 7), the assessee stated to have maintained a complete list of the names and addresses of its contributors. The ld. CIT(A) does not dispute this. The ld. CIT(A), as available from the above-extracted relevant portion of his order, has treated contributions amounting to ₹ 9,53,600/- as anonymous donations, as voter IDs and PANs, etc., concerning the contributors of this amount were not available and the assessee had also not filed proper confirmations. The ld. CIT(A) has, while doing so, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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