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2021 (11) TMI 319 - AT - Income TaxAssessment of trust - Anonymous donation addition u/s 115BBC(3) - assessee society was established on 12.04.1996 as granted registration u/s 12AA(1)(B)(i) AND also granted approval u/s 80G(5)(vi) - HELD THAT:- Assessee had provided complete details of name and address of the donors giving alleged donation and complete detail of all such donation are entered in the regular books of accounts which have been audited, the book results have not been disputed by the Revenue Authorities except for the alleged donation and further where the assessee had provided identity proof of most of persons which were summoned by the ld. AO and have also filed the confirmation letters from such donors and the assessee society being undisputedly carrying out the charitable and educational activities, applying the funds received through voluntary contribution for achieving the object of the society and also providing free medical facility from its 1200 bed facility hospital running consistently in the Rural area, near Indore, find no infirmity in the finding of Ld. CIT(A) appreciating the fact of the case, details of name and address of 27746 donors from A.Y. 2013-14 & 38625 donors for A.Y. 2015-16 alleged to have given donation of ₹ 14,06,75,754/- for A.Y. 2013-14 and ₹ 17,23,85,000/- for A.Y. 2015-16 and also rightly holding that the assessee has provided the details of donation of ₹ 4,35,00,000/- received from other persons giving their name address and Permanent Account No.. Therefore, the alleged sum undisputed before us by the revenue for A.Y. 2013-14 & 2015-16 cannot be held to be “anonymous donation”. Difference in interest income as per the form 26AS and offered to tax - HELD THAT:- Under the given circumstances wherein there are different claim by both the sides on the same issue i.e. 26AS form available on the wave site of the Income Tax Department then in such situation Ld. CIT(A) has rightly restored the matter to the Ld. Assessing Officer to carry out necessary reconciliation with the help of the documents to be placed by the assessee society before Ld. AO and the documents relied on by the ld. Assessing Officer to make the impugned addition. Thus, no interference is called for in the finding of Ld. CIT(A) as the ld. Assessing Officer can decide accordingly on the basis of 26AS statement for A.Y. 2013-14 available on the wavesite of the Income Tax and the explanation/reconciliation given by the assessee with respect to the interest on Bank FDR.
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