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Heard.

Learned counsel for petitioner submits that petitioner is a religious trust registered with respondent Department under Section 12A of the Income Tax Act, 1961 (henceforth 'the Act of 1961'). As per Section 115-BBC of the Act of 1961, petitioner- trust can receive anonymous donations and for which petitioner trust is not required to maintain record of donors. Respondent department issued notice to petitioner under Section 148 of the Act of 1961 alleging that petitioner escaped assessment for the assessment year 2017-18. Petitioner submitted reply to notice mentioning all relevant facts. Respondent Department admitted status of petitioner to be a religious trust, but rejected objections raised by petitioner in reply.