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3. By virtue of the impugned order, the ld. CIT(A) deleted the addition, bringing the department in appeal before us.

4. Heard. The assessee society is registered u/s 12AA of the Act. It is running a Gaushala. It is a charitable and religious trust.

5. Section 115 BBC(1) of the Act provides for the taxation of anonymous donations received by an assessee on behalf of any university or other educational institution, or any hospital or other institution, or any fund or institution, as referred to in the said section. Section 115BBC(2)(b) of the Act mandates that the provisions of Section 115BB(1) shall not apply to any anonymous donation received by any trust or institution created or established wholly for religious and charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution, or any hospital or other medical institution run by such trust or institution.