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2015 (12) TMI 1278 - AT - Income TaxExemption under section 10(23C)(iiiad) - CIT(A) allowed the claim - Held that:- From the perusal of the said proviso, we see that the provisions of this proviso are applicable only to clauses (iv), (v) (vi) and (via) of section 10(23) of the Act. Since the assessee is claiming exemption under section 10(23C)(iiiad) of the Act, there is no need to file Audit Report in Form No.10BB. In view of the above, the assessee has complied with all the conditions of section 10(23C)(iiiad) of the Act. We do not find any infirmity in the order of the learned CIT (Appeals) and confirm the same. - Decided in favour of assessee. Anonymous donations to be taxed under section 115BBC(1) - Held that:- We find that Assessing Officer had called for the details of donations received by the assessee, which the assessee failed to give. However, since the Assessing Officer denied the benefit of exemption under section 10(23C)(iiiad) of the Act to the assessee, he did not make any further addition under section 115BBC of the Act. The assessee has raised this issue before the learned CIT (Appeals) by taking a specific ground. However, from the perusal of the order of the learned CIT (Appeals), we see that the learned CIT (Appeals) has not adjudicated the said issue. In view of this, we restore this issue to the file of the learned CIT (Appeals) to adjudicate the same as per law.
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