Trust exemption under section 11 and anonymous donations under section 115BBC remanded for fresh decision

The ITAT Bangalore remanded the matter back to CIT(A) for fresh decision on two issues: allowability of exemption under section 11 and addition under section 115BBC regarding anonymous donations received by a trust. The tribunal found that while the assessee had not filed complete donor details, the CIT(A) failed to specify defects in the submitted information. The tribunal noted that details provided (dates, receipt numbers, donor names/addresses, amounts) were sufficient to determine whether donations were anonymous. Both appeals were partly allowed for statistical purposes with directions for fresh adjudication.

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Issues:
1. Validity of reopening of assessment for A.Y. 2008-09 and A.Y. 2009-10.
2. Allowability of exemption u/s 11.
3. Addition made by the AO of Rs. 58,69,441/- u/s 115BBC for A.Y. 2009-10.

Detailed Analysis:
1. The appeals were filed against two separate orders of the CIT (A) for A.Y. 2008-09 and A.Y. 2009-10. The AR of the assessee submitted that the first ground in both years was general and not pressed, while the second ground in both years was regarding the validity of reopening, which was also not pressed. The focus then shifted to the issue of allowability of exemption u/s 11 and the addition made by the AO u/s 115BBC for A.Y. 2009-10. The AR argued for the matters to be restored to the CIT (A) for fresh decisions based on similar cases and directions provided by the tribunal in a previous judgment. The DR of the revenue supported the lower authorities' orders.

2. The tribunal found the facts in the present case to be identical to the previous case regarding the issues of allowability of exemption u/s 11 and the addition made u/s 115BBC for A.Y. 2009-10. Referring to a specific tribunal order, the tribunal decided to restore both issues to the CIT (A) for fresh decisions with similar directions as given in the previous case. The tribunal noted that no differences in facts were pointed out by the revenue, leading to the decision to allow the appeals partly for statistical purposes.

In conclusion, the tribunal ordered the restoration of the issues of allowability of exemption u/s 11 and the addition made u/s 115BBC for A.Y. 2009-10 to the CIT (A) for fresh decisions based on the facts and directions provided in a previous tribunal order. The appeals were partly allowed for statistical purposes.

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