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The A.D. observed that all donation letters totaling 6584 in number furnished by the assessee trust were in the same format and each letter carried names of 3-4 villagers who were claimed to be the donors. It was observed by the AD that in each case name of village, Taluka, District is given but complete address is not given and claim of the assessee cannot be verified in the absence of address. It was also observed that none of the letters bear PAN of the donors as claimed by the assessee trust. Under 'these circumstances, the AO. rejected these direction letters as an evidence' in support of identity and address of donors as mandated u/e 115BBC of 1961 Act and held that exemption u/s l1(1)(d) of the Act is not admissible to the assessee. The AO held that the receipts which were claimed to be treated as voluntary contribution are liable to be taxed u/s 115 BBC of 1961 Act as anonymous donations. The AO. after going through the object clauses of the assessee trust observed that the assessee trust is not a religious trust. The AO. held that the assessee failed to establish the identity and address of donors and the AO invoked provisions of section 115 BBC of the Act and denied exemption to the assessee u/s 11 of 1961 Act and taxed the same u/e 115BBC of 1961 Act. II Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Aggrieved by the assessment order dated 22-03-2013 passed by the DDIT (Exemption)-l(l) i.e. the AO, the assessee carried the matter in appeal before the ld. CIT (AJ who rejected the appeal of the assessee on the ground that the third party verification of donors was not possible by the AD. due to incomplete identity and address of the donors which was vague and general. The ld.CIT (A), therefore, held that the corpus donations of Rs. 2,42,26,508/- received by the assessee trust during the year was assessee I s income in the absence of identity and address of the donors being not verifiable as genuineness of the transaction remained unproved, and hence the furnished for verification by the AD. Considering the factual matrix of the case, keeping in oietu the provisions of Section 115BBC of 1961 Act and in the interest of justice and fair play, we are of considered view that this matter needs to be set aside and restored to the file of the A.D for necessary enquiry and verification of the said donations so received by the assessee as to genuineness and also for verifying compliance of the relevant section 115BBC of 1961 Act. The onus as well burden of proof is entirely on the assessee to provide to the AD all relevant details as contemplated under section 115BBC of 1961 Act to the satisfaction of the Ld. AO as to compliance of Section 115BBC of 1961 Act and as to genuineness of the said donation. The assessee is directed to furnish PAN, addresses and all other relevant details of all the said donors before the AD to satisfy mandate of Section 115BBC of 1961_Act. The assessee is directed to produce before the AD donors, 25% in numbers for donation up-to Rs 20,000/- and 10% in number for donations above Rs.20,000/- to satisfy the AD about compliance of mandate of Section 115BBC of the Act and genuineness of the such donations. The selection of donors shall be on random basis at the sole discretion of the AD, which short listed list of donors shall be supplied by the AD to the assessee for necessary compliance as per our above directions. If so required for ensuring compliance of Section 115BBC of 1961 Act and for establishing genuineness of the said donations of Rs. 2,42,26,508/-, the AD can enhance the number of persons to be produced by the assessee before him higher than minimum stipulated by us as above. (Emphasis Supplied) 4.39 It is also pertinent to mention here that from the objects and activities of the assessee it is seen that the assessee is neither a religious trust nor it is a religious and charitable trust as mentioned in section 115BBC (2) of the Act and hence provisions of sub-section (1) of the section 115BBC of the Act are squarely applicable in the case of the assessee as in case of the assessee, anonymous donations as per section 115BBC(3) has been found.

Reliance is also placed on decision of Hon'ble Delhi High Court which confirmed the decision of Hon'ble ITAT in case of DIT(E) Delhi Vs. Hans Raj Samarak Society{2013) 35 Taxman642(Delhi). 6.1.6 The registration u/s 12A of the Act of the Trust has been restored by the Hon'ble ITAT Lucknow Bench in I.T.A. No. 44 &45/LKW/2016 vide order dated 07.04.2017. There is no dispute that the appellant has shown entire donation of Rs.84927592/- as ITA No. 557/Lkw/2017 income for educational purpose in the computation chart. The Income so disclosed has been applied for charitable purpose as per provisions of Section 11 of the Act. The appellant in the course of assessment proceeding has submitted the complete details of donors giving their name and address. The appellant trust has duly discharged its onus as cast upon it by furnishing the name and address of the donors. The A.0. has not doubted the identity of the donor and genuineness of the transaction. The Provisions of Section 115BBC with regard to anonymous donation are also not violated by the appellant trust as details of donors with their name and address were duly furnished before the Ld. A. 0. Anonymous Donation has been defined in Section 2(24)(iia) of the Act to mean any voluntary contribution where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed. The assessee has submitted the complete particulars of the Donor giving their name and address and it can be held that the appellant has established the identity of the donors as required u/s 115 BBC of the Act and donation cannot be categorized as anonymous donation. Further, Section 68 has no application to the facts of the instant case because the assessee has disclosed the donation as its income and applied the same for charitable purpose. In my considered opinion addrng part of the donation as Cash Credit u/s 68 of I. T, Act to the total income of the appellant amounted to double addition which is not permissible.