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2012 (12) TMI 489

Head Note:
Addition on account of anonymous donation u/s 115BBC - Assessee is a charitable trust in maintaining gaushalas and veterinary hospital for treatment of wounded and sick animals and birds - Donations are coming, are coming in small donations, which are put by public at large in donation boxes - known donations, which were duly taken care in the return and informed to the revenue – Held that:- The decision in the assessee’s own case, wherein the Hon’ble Bombay High Court has accepted that the assessee, was a public trust and donations were exempted u/s 52 of Bombay Trust Act. We also cannot ignore the fact that even the department has been accepting the status and service rendered to humanity and assessment results of the assessee till the preceding year. Also follow the decision in case Swastik Textile Trading Co. Ltd.,(1977 (7) TMI 30 - GUJARAT HIGH COURT) “that supply of fodder to animals and cattle is a charitable object”. Hence appeal decides in favour of assessee


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