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Further, the case law of DIT (Exemption) Vs. Keshav Social and Charitable Foundation (2005) 146 Taxman 569 (Delhi) quoted in CIT (A) order pertained to even prior to insertion of sec.ll5BBC of the IT Act, 1961 in the Statute by the Finance Act 2006 w.e.f. 01/04/2007 .

2. Whether in the facts and circumstances of the case the Ld. CIT (A) has erred in law in holding that the section 115 BBC of the I.T. Act 1961 inserted by the Finance Act 2006 w.e.f. 01/04/2007 was not applicable to the case under the pretext that the donations were declared in terms of section 11,12 and 13 of the I.T. Act 1961 despite clear mandatory provisions contained therein to tax entire such amount.