TaxTMI 
TaxTMI 
2019 (1) TMI 1402
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....ficer amounting to Rs. 5,98,814/- as an anonymous donation by invoking the provisions of section 115 BBC of the Act without appreciating that the appellant's case falls under the provisions of sub-section [2] of section 115 BBC of the Act, and consequently no additions could have been made under section 115 BBC of the Act, on the facts and circumstances of the case. 4. The learned Commissioner of Income-tax [Appeals] erred in confirming the findings of the learned assessing officer without appreciating that the Dabbi Kanike [Box Collection] which is usually kept in front of Swamiji, Garba Gudi, Main Door, etc., which were received at the time of performing poojas, special poojas, festival occasions, etc., wherein the donors have not mentioned specific purpose or the donation has been made with any direction, that such donation is for any University or other educational institution or medical institution and consequently the provisions of section 115BBC of the Act, on the facts and circumstances of the case. 5. The learned authorities below were not justified in disallowing deprecation of Rs. 350/- on the facts and circumstances of the case. 6. The lea....
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....rforming poojas, special occasions, the devotees would generally opt to pay some amount in the box kept which would be usually in the denomination of Re.1/-, Rs. 5/-, Rs. 10/-, Rs. 100/- and above and the Trust authorities will open such box collections in front of the panchas and the amount collected is counted Rs. 5,98,814/- represents such collections, It was submitted to the AO that though this is an anonymous collection yet the same are brought on record and spent on the objects of the Trust. The assessee's AR submitted that such contributions are not taxable as per provisions of section 115BBC of the Act. The AO opined that the assessee is not covered under the provisions sub-section (2) of section 115BBC. Since, the assessee did not furnish the details of persons who have contributed the donations to the extent of Rs. 5,98,814/- the same is treated as anonymous donations and taxed accordingly, as per Section 115BBC of the Act. 5. Upon the assessee's appeal, the ld. CIT(A) despite accepting the application of section 115BBC upheld the addition by observing as under: It is a fact that the assessee is granted registration u/s.12A of the Act by the CIT, Karnataka....
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....ations, i.e., NIL. because the total income has resulted in a negative figure. In any case I agree that the assessee's case falls under section 115BBC{2)(b) and the anonymous donation requires to be brought to tax because there is no specific direction that the anonymous donation shall be utilized for any university or other educational institutions. The anonymous donation received is general in nature and therefore,' requires to be brought to tax as per section 115BBC(1)(i) A&B and (ii). The AO has taxed it directly at 30% on anonymous donation received cf Rs. 5,98,814/-. In view of this it is held that the assesses is liable to tax on the anonymous donation received, the tax liability has to be determined as per section 115BBC(1)(i) A&B and (ii) of the IT Act 1961. 6. Against the above order, the assessee is in appeal before us. 7. We have heard both the counsel and perused the records. For seeking condonation of delay it has been submitted by the assessee that the assessee was pursuing the formation before the ld. CIT(A) by filing application u/s. 154. It has been pleaded that the assessee was in a bonafide belief that the assessee will b....
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....essional advice on the matter and consequently the Appellant could not file the appeal before this Hon'ble Income Tax Appellate Tribunal, well in time i.e., within 60 days from the date of receipt of order i.e., 03/05/2016 i.e., the Appellant ought to have filed the appeal on or before 02/07/2016 and by the time the Appellant sought the present counsel's proper professional advise, there arose a delay of about 626 days in filing this present appeal before this Hon'ble Income-tax Appellate Tribunal as per the provisions of the Act. 11. It is humbly prayed that this Hon'ble Tribunal takes a lenient and compassionate view and condone the delay of about 626 days in filing the present appeal against the order of the learned Commissioner of Income-tax [Appeals] dated 30/03/2016 and hear the same on merits for the advancement of substantial cause of justice. 12. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the appellant would be put to great hardship and irreparable injury and on the other hand no hardship or injury would be caused to the Respondent if this application of condonation of dela....