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2024 (1) TMI 350 - AT - Income TaxAssessment of trust - treating voluntary donations as 'anonymous donation' u/s 115-BBC - HELD THAT:- From the order of the coordinate bench of the Tribunal for AY 2008-09 [2022 (10) TMI 1220 - ITAT DELHI] wherein the appeal of Revenue has been dismissed approving conclusion of ld. CIT(A) deleting the addition, we note that the Tribunal upheld the order of ld CIT(A) by observing that the provisions of Section 115BBC of the Act would not be applicable to the facts of the case. The Tribunal further noted that details of the names, addresses, their PAN card nos., cheque nos., dates and amounts of donation of the donors has not been proved to be wrong. He, therefore, held that for these reasons also the donation received by the assessee-trust cannot be considered to be anonymous donation by virtue of sub-section (3) of Section 115BBC of the I.T. Act, 1961. Before us, no fallacy in the findings of the Ld. CIT(A) has been pointed out by the Revenue. With these observations the Tribunal dismissed the appeal of Revenue for A.Y. 2008-09[2022 (10) TMI 1220 - ITAT DELHI] on identical issue, upholding the conclusion of Ld. CIT(A) i.e., deletion of addition made by the A.O. on the allegation of anonymous donation. CIT(DR) could not show us any contrary factual position or order or judgment which may lead us to take a contrary or different view as taken by the Tribunal for AY 2008-09. Assessing Officer is directed to delete the addition. Decided in favour of assessee.
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