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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Anonymous donations to be taxed under section 115BBC(1) - We ...

Income Tax

December 25, 2015

Anonymous donations to be taxed under section 115BBC(1) - We find that Assessing Officer had called for the details of donations received by the assessee, which the assessee failed to give - CIT(A) directed to re-adjudicate the issue - AT

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  1. Offerings at the temple received in donation boxes - it is generally not only difficult but also not possible to maintain records - cannot be taxed as Anonymous...

  2. Revision u/s 263 by CIT - taxation being anonymous donation received in cash u/s 115BBC - According to the provisions of Section 115BBC, on anonymous donation tax is...

  3. Section 115BBC - Anonymous Donations - Confirmation obtained from donors during the course of remand proceedings, therefore, impugned donations are no more anonymous in nature.

  4. Levy of tax on Anonymous donation u/s 115BBC - Section 68 has no application in the instant case because the assessee has disclosed the donation as its income and...

  5. Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries...

  6. Addition of donations as anonymous donation u/s 115BBC - since the donations were duly treated as income by the assessee, section 68 could not have been invoked. -...

  7. Addition u/s 68 - anonymous donations u/s 115BBC - the action of the A.O. to treat the deposits under reference as anonymous donations u/s 115BBC is completely unlawful...

  8. Anonymous donations made to religious trust will not come within the purview of the provisions of sec.115BBC of the Act. - AT

  9. Anonymous donation /undisclosed income - Merely filing list of donors containing names and addresses / incomplete addresses does not satisfy the conditions laid down in...

  10. Exemption u/s.11(1)(d) - Assessment of trust - corpus donations - anonymous donations and taxing the same u/s.115BBC - Going with the prescription of section 115BBC...

 

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