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2016 (5) TMI 1034 - AT - Income TaxApplicability of section 115BBC to the donations received by the appellant trust by way of pooja and hundi collections - Held that:- Anonymous donations made to the wholly charitable and religious trust, institution with a specific direction that donations is for any university or educational institution or any hospital or other medical institution run by them can only be treated as anonymous donations. Anonymous donations made to religious trust will not come within the purview of the provisions of sec.115BBC of the Act. Thus, the order of the CIT(A) is in consonance with the plan provisions of the Act holding that 115BBC is not attracted to the donations received by the appellant trust by way of pooja and hundi collections. - Decided against revenue
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