9911796707
TMI Blog2020 (9) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... anonymous donation under section 115BBC is bad in law. (3) That not calculating the income of trust being charitable in terms of section 11 and 12 of Act." 2. During the course of hearing, the ld. AR submitted that the assessee is aggrieved with the following findings of the ld. CIT(A) which are contained at para 4.3 of his order which read as under:- "4.3 I have gone through the assessment order, statement of facts, grounds of appeal and written submission carefully. It is seen that the appellant had introduced sum of Rs. 31,69,001/- in the Balance Sheet under the head "received sahayog rashi from Patti Katla Bhawan". The AO during the course of assessment proceedings provided more than one opportunity to the appellant to explain na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Rashi being Corpus Donation which has been directly credited in balance-sheet and not routed through income and expenditure account however shown as receipts/income in computation of income. Against the said receipt, the assessee has incurred a sum of Rs. 31,57,085/- towards capital expenditure. Due to difference with CA/AR of the trust and the online assessment process, the e-mail for show-cause and notices were received by CA/AR but no reply thereof could be filed and thus the AO has decided the case ex-parte qua the assessee. In this background, an affidavit was filed before the ld. CIT(A) and assessee requested him to consider the facts and evidence placed on record. It was submitted that a list of persons with their name & address we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cational or medical purposes and in support, the reliance was placed on the CBDT Circular No. 14/2006 dated 28.12.2006. It was further submitted that the assessee has duly taken the said receipts in its computation of income while filing its return of income and against the said receipt, the assessee has incurred a sum of Rs. 31,57,085/- towards capital expenditure. 5. Per contra, the ld. DR submitted that from perusal of the assessment order, it is clear that the assessee has not responded to any of the showcause notices issued by the Assessing Officer. Therefore, the contention of the assessee that the complete particulars about the donors were submitted before the Assessing Officer cannot be accepted. It was accordingly submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have contributed the said amount to the assessee trust. The ld. AR has submitted that the details were duly submitted before the Assessing Officer and which has been confirmed by the Assessing Officer subsequently, vide letter No. 519 dated 21.01.2019. On perusal of the said letter, we find that it is a letter written by the ITO(Exemption), Ajmer to the Treasurer of the assessee trust which he has enclosed a copy of the ledger account for the period 1st April 2015 to 31st March, 2016 containing entries relating to individual donors. To what extent, the ledger contains the identity of the donors in terms of name and address and other requisite particulars as prescribed as so sought by the AO is not clear but it is a matter of record that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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