https://www.taxtmi.com/caselaws?id=219474 Section 115BBC did not apply to small box collections and other petty offerings received by a religious and charitable trust in the ordinary course of its gaushala and animal-care activities. The provision targets anonymous donations used as a conduit for unaccounted money, whereas these receipts were found to be bona fide visitor offerings, with known donations separately identified and earlier departmental acceptance of the trust's activities supporting that characterisation. On those facts, the receipts could not be treated as anonymous donations, and the addition was deleted; the departmental appeal failed and the first appellate relief was sustained. en-us Wed, 25 Jul 2012 00:00:00 +0530 Wed, 10 Oct 2012 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219474 Section 115BBC did not apply to small box collections and other petty offerings received by a religious and charitable trust in the ordinary course of its gaushala and animal-care activities. The provision targets anonymous donations used as a conduit for unaccounted money, whereas these receipts were found to be bona fide visitor offerings, with known donations separately identified and earlier departmental acceptance of the trust's activities supporting that characterisation. On those facts, the receipts could not be treated as anonymous donations, and the addition was deleted; the departmental appeal failed and the first appellate relief was sustained. Case-Laws Income Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219474