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2019 (1) TMI 1402 - AT - Income TaxAssessment of trust - Anonymous donations to be taxed in certain cases u/s 115BBC - assessee is a charitable Trust duly registered u/s.12A - Held that:- CIT(A) in his order has noted that the Trust is totally religious charitable trust, hence, the provision of section 115BBC(1) shall not apply. Still he has proceeded to invoke the provision of section 115BBC(1). We find that this is quite contradictory when the ld. CIT(A) has found that the assessee is falling under section 115BBC(2), then the provision of section 115BBC(1) are not applicable. Hence, the impugned amount cannot be subject to tax u/s. 115BBC. Hence, we set aside the orders of the authorities below and decide the issue in favour of the assessee.
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