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2018 (8) TMI 2017 - AT - Income TaxAssessment of trust - Addition u/s 115BBC of anonymous donation - HELD THAT:- We find that the assessee is registered u/s 12A - During the assessment year the Assessing Officer observed that the assessee had received donation and voluntary contribution therefore, the assessee was required to furnish complete names and addresses of the persons from whom donations and voluntary contributions were received. The assessee furnished the complete list of donors with names and addresses. As per the provisions of section 115BBC(3) the anonymous donation means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed. D. R. was not able to demonstrate as to what other particulars have been prescribed for recording the voluntary contributions or donations. The record maintaining the name and address of the persons has already been maintained by the assessee and during assessment proceedings a complete list was provided to the Assessing Officer - Decided against revenue.
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