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2020 (8) TMI 939 - AT - Income TaxAllowability of exemption u/s 11 and addition u/s 115BBC - assessment of trust - unanimous donation received - HELD THAT:- As assessee has not filed full details regarding the donors which means that some details were filed by the assessee regarding donors which is not considered as full details by CIT(A) but he has not pointed out the defects or the short comings in the details filed by the assessee. For all these years, we find that the particulars given are regarding dates of receipt of donation, receipt number, name and address of the donors and the amount of donation received. Thus such details are sufficient to decide this aspect of the matter as to whether the donation are anonymous or not. Hence, we feel it proper to restore this matter on this issue also back to the file of CIT(A) for fresh decision. Thus respectfully following this tribunal order above, we restore both issues i.e. the issue about allowability of exemption u/s 11 in both years and about addition made by the AO u/s 115BBC by alleging that this donation is unanimous donation to CIT (A) for fresh decision with similar directions - Appeals of the assessee are partly allowed for statistical purposes.
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