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2019 (8) TMI 839 - AT - Income TaxAnonymous donations u/s 115BBC - assessment of trust - whether the donations received by the assessee under the head “Yogeshwar Krishi” are in the nature of anonymous donations, or not? - HELD THAT:- We find that as the facts and the issue involved in the present case remains the same as were there before the Tribunal in the assesses own case for A.Y. 2011-12 [2017 (4) TMI 1147 - ITAT MUMBAI] wherein held the assessee in the instant case could not provide addresses, father’s name and PAN of the donors and the assessee is also not a religious trust to be covered under exception. The assessee has come forward with a request that if an opportunity is given to the assessee, the assessee can produce the donors before the AO as directed by the AO. It is also submitted that PAN and addresses of all the donors for verification by the A.O. will also be furnished for verification by the AO. Keeping in view the provisions of Section 115BBC and in the interest of justice and fair play, we are of considered view that this matter needs to be set aside and restored to the file of the A.O for necessary enquiry and verification of the said donations so received by the assessee as to genuineness and also for verifying compliance of the relevant section 115BBC. The onus as well burden of proof is entirely on the assessee to provide to the AO all relevant details as contemplated under section 115BBC to the satisfaction of the AO as to compliance of Section 115BBC and as to genuineness of the said donation. The assessee is directed to furnish PAN, addresses and all other relevant details of all the said donors before the AO to satisfy mandate of Section 115BBC - Appeal of assessee is allowed for statistical purposes
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