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TMI Blog2018 (8) TMI 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... mous donation. 3. At the outset, Learned D. R. invited our attention to the assessment order and submitted that assessee was not able to provide address proof of all the donors as required u/s 115BBC(3) and hence the Assessing Officer Appellant by Smt. Pinki Mahawar, D.R. Respondent by Shri Ashish Raj Shukla, Advocate Date of hearing 23/08/2018 Date of pronouncement 31/08/2018 had rightly treated the donation as anonymous donation and therefore, the learned CIT(A) has wrongly deleted the same. 4. Learned A. R., on the other hand, invited our attention to the assessment order at para 4 and submitted that the assessee was required to furnish complete names and addresses of these persons from whom donation and voluntary contributions were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper book. As per the provisions of section 115BBC(3) the anonymous donation means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed. Learned D. R. was not able to demonstrate as to what other particulars have been prescribed for recording the voluntary contributions or donations. The record maintaining the name and address of the persons has already been maintained by the assessee and during assessment proceedings a complete list was provided to the Assessing Officer, a copy of which is placed at page ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be prescribed. To be excluded from the definition of anonymous donations the person receiving the donation is required to maintain the record of identity indicating the name and address of contributor and such other particulars as may be prescribed. Since no other particulars have been prescribed under the provisions the person receiving the donation is under obligation to maintain the identity of donors indicating the name and address. On perusal of the details filed by appellant it is seen that the appellant has not only furnished the names and addresses of donors but also furnished a number of other details in respect of some donors viz ID proofs and address proofs. In view of above it is held that appellant has established the id ..... X X X X Extracts X X X X X X X X Extracts X X X X
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