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4. The petitioner has contended that earlier in the year 1953, a Public Trust under the name of "Shirdi Sansthan of Shri Saibaba" was constituted and the same was registered under the provisions of the Public Trust Act, 1950 under Registration No.E-69, Ahmednagar, which is a classification given to the Trusts whose objects are both religious and charitable. The trust also obtained the registration under the provisions of Section 12A of the IT Act from the Jurisdictional Commissioner of Income Tax, Mumbai, as a Trust for charitable and religious purposes being Registration No. TR/3033 dated 24 August 1977. Recently, by an order dated 17 March

The cash donation in box clearly fall within the definition of anonymous donation u/s. 115BBC(3) of the I. T. Act, the same is taxable u/s. 115BBC(1) of the I.T. Act; unless it is excluded under sub-section (2) of the same Section. It is important to note that in the explanation dated 12/08/2016, it is clearly stated that the assessee trust is mainly incorporated for the charitable objects started by Shree Sai Baba in his lifetime, which prima facie shows that the assessee is a charitable trust on which exclusion u/s.115BBC(2) does not apply. Importantly, even in the earlier reply dated 07/07/2016 also, it has been clearly stated that Shree Sai Baba Sansthan Trust is registered 'Charitable Trust' having the objects of charity to poor, to support, to education, to give free and concessional facility of medical to poor and needy people. As per these two letters, the assessee is admittedly a charitable Trust which is not covered by exclusion of sub-section (2) of Section 115BBC. Therefore, the above donation should have been disclosed by the assessee in its Return of Income, which it has failed to do, leading to escapement of income of assessee from assessment. The records also show that the AO did not apply mind to the issue.