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& C.O. No. 102(Del)/2011 3.1 We start with the appeal of the assessee at the first instance. ITA No. 882(Del)/2011

4. Ground no. 3 is that the ld. CIT(A) erred in holding that the sum of Rs. 19,25,047/- is the income of the assessee liable to be taxed u/s 115BBC of the Act. This matter has been discussed in the impugned order in various sub-paragraphs of paragraph no. 6, dealing with third and fourth grounds before the ld. CIT(A). It is mentioned that the AO observed that the assessee has not maintained evidence regarding the identity of the donor, therefore, the provision contained in section 115BBC is applicable. It is further observed that the donations have been recorded in a manner to show that these have been received from different donors and from different parts of India. However, the receipts were issued from one book. Therefore, it has been held that the donations are bogus. In this connection, a copy of receipt -payment account was required to be filed. The same could not be filed before the AO on account of virus in the computer. The assessee could not submit evidence regarding identity of donors also. The position continues to be the same in the & C.O. No. 102(Del)/2011 appellate proceedings. Therefore, it has been held that the provisions of section 115BBC are applicable.

4.1 Before us, the ld. counsel for the assessee referred to page no. 118 of the paper book, which shows the excess of income over expenditure at about Rs. 6.98 lakh. The account does not show credit of any donation. Thereafter, she referred to page nos. 93 to 112, which show donations aggregating to Rs. 7,97,100/- from 219 parties received in this year. She also referred to page nos. 57 and 58 of the paper book, an affidavit of Shri Rajiv Gupta, the accountant of the assessee-society. It is inter-alia deposed that donations totaling to Rs. 20,39,547/- were received by the society in cash as well as by cheque and the same were recorded in the books of account. The receipt issued for donations show the name and address of the donor. These details are entered in the computer also. Survey was conducted at the premises of the society on 30.01.2008. A print-out of building fund donation was taken out showing receipt of donations aggregating to Rs. 9,03,700/- from 258 persons. Thereafter, the computer developed snag on account of virus. The data was sought to be retrieved with the help of an expert and three lists of donations of Rs. 3,23,341/-, Rs.9,19,106/- and Rs.7,97,100/-, aggregating & C.O. No. 102(Del)/2011 to Rs. 20,39,547/- could be printed. These were submitted to the AO. While going through the list of donation amounting to Rs. 9,03,700/- obtained from the AO, it was found that there were certain discrepancies. Thus, it has been deposed that the list of donations submitted to the survey team on 30.01.2008 is correct and the list submitted in the course of assessment is not correct in respect of receipt nos. 904 to1000 because the data got corrupted due to virus. It is affirmed that all the donations received in this year by way of cheque or in cash have been recorded in the books. On the basis of this deposition, the case of the ld. counsel is that all donations including the one received under "building fund" have been correctly accounted for although there may be some error in the computer data. These are all normal donations and none of them is towards the corpus fund. The donations have been used towards the objects of the society which are educational and medical in nature. The assessee was not able to secure confirmation from all the parties but during the course of assessment proceedings, confirmations covering an amount of Rs. 8,90,000/- (Rs. 7,76,400/- and Rs. 1,14,500/-), were filed before the receipt of the notice and after the receipt of the notice respectively. It is argued that the donations are not anonymous as name and address have been maintained, which can be seen from the donation receipts, which are in & C.O. No. 102(Del)/2011 possession of the revenue. Therefore, the provision contained in section 115BBC is not applicable as the case is covered in the exception provided in section115BBC(2)(b).

5.1 Before us, the ld. counsel submitted that the aforesaid amount consists of two sums of Rs. 88,841/- and Rs. 2,49,000/-. The amount of Rs. 88,841/- was entered in the balance-sheet as building fund in the overall sum of about Rs. 20.39 lakh. The assessee has already added back the aforesaid sum to the total income in the computation. This leaves with the balance of Rs. 2,49,000/-. The details of the donations of Rs. 20,39,547/- have been placed in the paper book on page nos. 129 to 136. 30 items aggregating to Rs. 88,841/- have been separately marked and serial numbered. Since the whole of the amount of Rs. 20,39,547/- has been included in the total income, no further addition of Rs. 88,841/- can be made. The other amount of Rs. 2,49,000/- remains to be included because of the fact that computer data was corrupted. This fact is supported by the affidavit of the accountant of the assessee-society. This affidavit has already been noted earlier. It is inter-alia mentioned that the list of donations submitted to the survey party on 30.01.2008 is correct and the list of donations submitted to the AO is not correct to the extent of receipt & C.O. No. 102(Del)/2011 nos. 904 to 1000. This has happened due to virus in the computer. In reply, the ld. DR repeated the facts and submitted that the amount of Rs. 3,37,841/- is not reflected in income and expenditure account. 5.2 We have considered the facts of the case and submissions made before us. On perusal of record, it is found that the assessee has added a sum of Rs. 20,39,547/- to the total income representing donations towards building fund. This consists of donations of Rs. 19.25 lakh taken by the assessing officer to be covered u/s 115BBC. Therefore, the submission of the ld. counsel that the assessee has already offered for taxation a sum of Rs. 88,841/- for taxation is correct. Accordingly, only a sum of Rs. 2,49,000/- is required to be added further to the total income. We may reiterate that the provisions of section 68 are not applicable at all in so far as the sum of Rs. 88,841/- is concerned. The other amount of Rs. 2,49,000/- also does not lose the character of donation as the details of the amount are contained in the receipt book in the list supplied to the survey party. However, this amount remained to be included in the total income because of subsequent malfunctioning of the computer on account of virus. This cannot change the character of the receipt. Therefore, in the light of the decision of Hon'ble Delhi High Court in the case of Keshav & C.O. No. 102(Del)/2011 Social & Charitable Foundation (supra), it is held that both these amounts are income from property held for charitable purpose. It may be mentioned here that the aforesaid decision of Hon'ble Delhi High Court has been followed in the case of the assessee by the "C" Bench of Delhi Tribunal in appeals for assessment year 2006-07. Following this decision, it is held that a sum of Rs. 2,49,000/- is includible in the total income on account of donation. Thus, this ground is partly allowed.