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2015 (11) TMI 1829 - AT - Income TaxAssessment of trust - Anonymous donations u/s. 115BBC - failure on the part of the donors to file confirmation; in response to the notice issued u/s.133(6) - HELD THAT:- In the present case it is an admitted fact that the assessee is registered u/s 12AA of the Act and its income is exempt u/s 11 - AO while framing the original assessment vide order dated 31.03.2011 categorically stated that the activities of the assessee are charitable within the meaning of Section 2(15) of the Act and there was no change in the aims and objects of the assessee as compared to the earlier years. As the assessee is established for religious and charitable purposes and the anonymous donation was not received with specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by the assessee trust. Therefore, the AO was not justified in making the addition by invoking the provisions of Section 115BBC(1) of the Act and the ld. CIT(A) rightly deleted the said addition in view of the provisions of Section 115BBC(2)(b) - Decided against revenue.
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