society as provided under sub section 3 of Section
115BBC of the Act. The A.O. noticed that the office copy of the receipts
issued ... trust.
3
ITA No. 809/Lkw/2017
5. Section 115 BBC(1) of the Act provides for the taxation of
anonymous donations received
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
charitable organization u/s 2(15) of the I.T. Act. Hence
exemption u/s 11 is not available to the assessee ... donations are
separately taxable u/s 115 BBC read with section 13(7) of the I.T.
Act 1961 and therefore the surplus
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
Apex Court has laid down that an ITO is entitled to act on material
which may not be accepted as evidence in a Court ... also submitted that
the provisions of section 115 BBC of the Act were not violated by the
appellant trust and the donations received from
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
Charitable Trust registered under section 12A of the Income Tax
Act, 1961; that the return of income for the year under
consideration was filed ... after making addition under
section 115 BBC of the Act; that aggrieved by the order of the
Assessing Officer, the assessee preferred an appeal before
