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4 ITA / 7 / 2023 (4) Whether the A.O. was justified in holding that, the Assessee / appellant had received anonymous donation as define under u/ssec. 115 BBC of the I.T. Act 1961 ? (5) Whether as per the provisions of sec. 115 BBC (3) the receiver only has the obligation to mantain the identity indicating the name and address of the donor's only ? (6) When the assessee / appellant has properly maintained the name and address of the donor's then can the donations be termed as anonymous donation u/sec. 115 BBC of the Act ?

(7) Whether, the Ld. Income Tax Appellate Tribunal, Pune is justified in confirming the addition to the extent of Rs.2,87,88,955/- U/Section 115 BBC of the Income Tax Act ?

(8) Whether, the Ld. Tribunal failed to interpret Section 115 BBC of the Act in proper perspective ?

(9) The Ld. Appellate Court after considering the remand report and the evidence available on record had come to the conclusion that, the entire donation cannot be treated as anonymous donation as the assessee had fully complied with the requirement of law. In such circumstances discarding such findings of the appellate authority by the Ld. Tribunal that too without there being having any contrary evidence on record is perverse ? (10) Whether the ITAT and the A.O. were justified in holding that, the trust received anonymous donation, when the society is a registered society under the Provisions of Section 12 AA of the Act, it enjoyed the exemption as provided U/sec. 11 of the Act. The registration of society has not been withdrawn even on account of the finding the donor's are not genuine ?

17. In the backdrop of the afore-mentioned circumstances, the ITAT has observed that all these donations were received in cash from 7145 persons. Those were not found to have been deposited in the bank account. The letters issued under section 133(6) were returned unserved with the remarks "address not found", "insufficient address", "addressee left". The inspection report mentioned about donors having not found on the given address. There were incomplete and vague addresses. It has drawn adverse inference against the appellant and has concluded that the decision of the assessment officer holding the donations to be anonymous under section 115 BBC of the Act was justified on facts and in law. In our considered view, there is no error or irregularity much less giving rise to any substantial question of law.