https://www.taxtmi.com/caselaws?id=782516 ITAT Kolkata allowed the assessee-trust's appeal, holding it eligible for exemption under s.115BBC in respect of anonymous donations. The AO and CIT(A) had denied the benefit on the ground that the trust's objects were only charitable, not religious, and therefore it could not claim the exception applicable to trusts having both religious and charitable purposes. ITAT found that an amended deed dated 07.05.2014, duly filed with the Registrar, clearly reflected that the trust pursued both religious and charitable objects. As this amended deed was not considered by the lower authorities, ITAT held that the conditions for exemption were satisfied and directed allowance of the claim. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782516 ITAT Kolkata allowed the assessee-trust's appeal, holding it eligible for exemption under s.115BBC in respect of anonymous donations. The AO and CIT(A) had denied the benefit on the ground that the trust's objects were only charitable, not religious, and therefore it could not claim the exception applicable to trusts having both religious and charitable purposes. ITAT found that an amended deed dated 07.05.2014, duly filed with the Registrar, clearly reflected that the trust pursued both religious and charitable objects. As this amended deed was not considered by the lower authorities, ITAT held that the conditions for exemption were satisfied and directed allowance of the claim. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782516