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2018 (7) TMI 1464 - ITAT AGRADenial of benefit of sections 11 & 12 - anonymous donations receipts - Held that:- The assessee stated to have maintained a complete list of the names and addresses of its contributors. The ld. CIT(A) does not dispute this. CIT(A), as available from the above-extracted relevant portion of his order, has treated contributions amounting to ₹ 9,53,600/- as anonymous donations, as voter IDs and PANs, etc., concerning the contributors of this amount were not available and the assessee had also not filed proper confirmations. CIT(A) has, while doing so, applied the provisions of section 115BBC of the Act. We are not in agreement with the CIT(A)’s treatment of the amount of ₹ 9,53,600/- as anonymous donations. The assessee had, undisputedly, furnished the list (APB20-21) of the names and addresses of all the contributors, duly complying with the requirements of section 115BBC(3). There is no further requirement in the section. No other particulars have been shown to have been further prescribed. In ‘Sri Girraj Education and Welfare Society vs. ITO’ [2012 (10) TMI 27 - ITAT, AGRA] it has been held that section 115BBC(1) will not apply, if complete names and address of the donors are given. This decision was also relied on by the assessee before the ld. CIT(A). It stands noted at page 7 of the impugned order. It has not been dealt with by the ld. CIT(A). Before this Bench, no decision contrary to this decision has been cited. The grievance of the assessee is accepted as justified - Decided in favour of assessee.
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