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Even though, the appellant trust has brought to my notice that the main activity of the appellant trust is to run the 'Gaushalas', which is motivated with religious faith. Having considered the appellant trust's submission and also AO's order, I have no hesitation to hold that the AO was not justified in invoking the provision of section 115BBC of the IT Act, 1961 for taxing such anonymous donations, which itself was not permitted as per Section 115-BBC(2) of the IT Act, 1961.