CIT(A) Misapplies Section 115BBC(1) on Religious Charitable Trust, Demand Set Aside After Review.

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....Assessment of trust - Anonymous donations - CIT(A) in his order has noted that the Trust is totally religious charitable trust, hence, the provision of section 115BBC(1) shall not apply. Still he has proceeded to invoke the provision of section 115BBC(1) - Demand set aside.....