TMI Blog2015 (11) TMI 1829X X X X Extracts X X X X X X X X Extracts X X X X ..... le purposes and the anonymous donation was not received with specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by the assessee trust. Therefore, the AO was not justified in making the addition by invoking the provisions of Section 115BBC(1) of the Act and the ld. CIT(A) rightly deleted the said addition in view of the provisions of Section 115BBC(2)(b) - Decided against revenue. - ITA No. 751/Del/2014 - - - Dated:- 4-11-2015 - Sh. N.K. Saini, Accountant Member For the Assessee : Sh. Somil Agarwal, CA For the Revenue: Sh. P. D. Taneja, Sr. DR ORDER Per N.K. Saini, AM: This is an appeal by the department against the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 115BBC(1) of the Act. 4. Being aggrieved the assessee carried the matter to the ld. CIT(A) and submitted that the assessee is a religious and charitable trust and provisions of Section 115BBC(1) is not applicable as the assessee is covered u/s 115BBC(2)(b) of the Act. 5. The ld. CIT(A) after considering the submissions of the assessee observed that the provisions of Section 115BBC(1) of the Act for the anonymous donations are not applicable in the case of the assessee in view of the provisions of Section 115BBC(2)(b) of the Act. Accordingly, the addition made by the AO was deleted. 6. Now the department is in appeal. The ld. DR strongly supported the order of the AO and further submitted that the assessee received anonymous donat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said provisions are not applicable to any anonymous donation received by any trust or institution created or established wholly for religious purposes. The provisions contained in Section 115BBC of the Act reads as under: 115BBC. (1) Where the total income of an assessee, being a person in receipt of income on behalf of any university or other educational institution referred to in sub-clause (iiiad) or sub-clause (vi) or any hospital or other institution referred to in sub-clause (iiiae) or sub-clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11,, includes any income by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the purposes of this section, 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.] 9. In the present case, the assessee is established for religious and charitable purposes and the anonymous donation was not received with specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by the assessee trust. Therefore, the AO was not justified in making the addition by invoking the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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