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 ... identity of the donors as
required u/s 115 BBC of the Act and donation cannot be
categorized as anonymous donation.
Further, Section
directions given by the Home Secretary under the Broadcasting Act, 1981 requiring BBC and IBA to refrain from broadcasting certain matters through persons who represented
Act, for the purpose of grant of registration
u/s 12A r.w. Section 12AA of the Act, are not relevant.
However ... Sections 2(24) (iia) and
Section 15 BBC of the Act. It is incumbent upon the CIT,
to decide the issue of granting or decline
directions given by the Home Secretary under the Broadcasting Act, 1981 requiring BBC and IBA to refrain from broadcasting certain matters through persons who represented
donations
were applied for charitable purposes.
Section 68 of the Act has no application to the facts of the
case because the assessee ... further
submitted that section 115 BBC providing for taxation of anonymous
donations was inserted by Finance Act, 2006 only with effect from 1st
April
Income Tax Act. The assessing
officer completed assessment under section 143(3) of the income
tax act on 22 December 2018 and made addition ... towards anonymous donation to
be taxed under section 115 BBC of the Income Tax Act, since
4
ITA No.2177/PUN/2024
assessee trust
demand by raising u/s 154 of the Income-tax Act.
Therefore, the act of the AO and the Hon'ble CIT NFAC Delhi ... towards anonymous donation to
be taxed under section 115 BBC of the Income-tax Act, since
assessee trust was unable to provide complete details
Income Tax Act. The assessing
officer completed assessment under section 143(3) of the income
tax act on 22 December 2018 and made addition ... towards anonymous donation to
be taxed under section 115 BBC of the Income Tax Act, since
4
ITA No.2177/PUN/2024
assessee trust
jurisdiction by the
Commissioner of Income Tax under Section 263 of the Act was valid.
14. The decision of the Apex Court in Max India ... word "profit"
as occurring in Section 80 BBC of the Act. Therefore, it was in that context that
the Apex Court held that
corpus donation. It is provided u/s 115BBC of the Act that
anonymous donations means any voluntary contribution in respect
of which record having identity ... noted that the
provision of section 115 BBC of i " the Act are not attracted in this
case. The facts, of this case
