https://www.taxtmi.com/caselaws?id=269974 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to grant exemption under section 10(23C)(iiiad) to the trust, as it was engaged solely in educational activities. The requirement to file an Audit Report in Form No. 10BB was deemed inapplicable. The issue of taxation of anonymous donations under section 115BBC was remanded for further adjudication. The appeal was partly allowed for statistical purposes in ITA No. 318/Chd/2013 and dismissed in ITA No. 380/Chd/2014. en-us Tue, 27 Oct 2015 00:00:00 +0530 Fri, 25 Dec 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269974 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to grant exemption under section 10(23C)(iiiad) to the trust, as it was engaged solely in educational activities. The requirement to file an Audit Report in Form No. 10BB was deemed inapplicable. The issue of taxation of anonymous donations under section 115BBC was remanded for further adjudication. The appeal was partly allowed for statistical purposes in ITA No. 318/Chd/2013 and dismissed in ITA No. 380/Chd/2014. Case-Laws Income Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269974