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        Case ID :
        Income Tax

        ITAT ruled invalid reopening of assessment for a religious and...

        Religious Trust Wins Appeal: Anonymous Hundi Collections Exempt from Section 115BBC Tax on Charitable Donations

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT ruled invalid reopening of assessment for a religious and charitable trust regarding anonymous Hundi/charity box collections under s.115BBC. AO's belief based on legal interpretation rather than tangible material was insufficient grounds for reopening. Trust's religious-charitable status exempted it from s.115BBC(2) taxation of anonymous donations. ITAT upheld deductions under s.11(1)(a) on gross receipts following SC precedent, and allowed enhanced s.11(2) claims despite Form No.10 deficiencies, citing Gujarat HC's ruling that technical inaccuracies aren't fatal to charitable deduction claims. Resolution specified purposes and earmarked amounts satisfied statutory requirements. Appeal allowed in taxpayer's favor.
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