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2012 (10) TMI 27 - AT - Income TaxAnonymous donation/undisclosed income - assessee is a society registered u/s 12AA - Held that:- Merely filing list of donors containing names and addresses/incomplete addresses does not satisfy the conditions laid down in section 115BBC(3). The sub-section (3) of section 115BBC has explained the meaning of anonymous donation clearly that such institution is required to maintain records of identity indicting the names and addresses of the persons making the donations or contributions. Receipt of donation with specific direction - held that:- in view of sub-clause (2) of that section 115BBC it is relevant to note that the assessee has failed to produce any evidence based on which it can be said that the donation was for a specific direction particularly when the donation was found as anonymous donation - against assessee.
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