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2017 (9) TMI 1687 - HC - Income TaxAnonymous donations - benefit of deduction in respect of the amount of donation denied - appellant received anonymous donations within the meaning of Sub-section (3) of Section 115-BBC - Held that:- The Tribunal has recorded that the assessee had not maintained records of the identity indicating the names and addresses of the donors. Even on perusal of records, the Tribunal found that the assessee was not maintaining records of the donors indicating their names and addresses. The Tribunal also held that mere filing of list of donors does not satisfy the condition laid down under Subsection (3) of Section 115-BBC of the Act and the donations which are alleged to have been received by the assessee were anonymous donations. Thus the authorities below were justified in holding that the contributions received by the assessee were anonymous donations within the meaning of Sub-section (3) of Section 115-BBC of the Act.
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