TaxTMI 
TaxTMI 
2019 (8) TMI 645
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....stified in confirming the addition of Rs. 12,74,744/- treating it to be anonymous donation. 3. I have heard the rival submissions and perused the relevant materials available on the record of the Tribunal. Ld A.R. reiterating the written submission placed before the lower authorities and before this Bench on 17.5.2019 submitted that the CIT(A) has erred in confirming the addition made by the AO amounting to Rs. 12,74,744/- treating the same to be anonymous donation. Ld A.R. vehemently pointed out that the CIT(A) has not considered rather ignored the very relevant fact that these amounts pertain to membership fees, inter school carnival and donations, which was disclosed by the assessee trust in the receipt and payment account as well as ....
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.... assessee trust have been working with commitment of giving back to the society, which has given the name and in the year 2020 a huge contribution is planned to be given to the school for a better education. 5. Ld. A.R. submitted that the CIT(A) has passed the impugned first appellate order by invoking provisions of section 115BBC and treated the amount to be anonymous donation but ignored the fact that the carnival was just open for the Xavierians and the Old Xavierians who passed out from the school and the entry fee collected by the school authority does not apply at this juncture at any point of time. Ld A.R. also pointed out that the allegation of the CIT(A) that conducting of carnival was not in the part of activities of the Trust ....
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....f the person in receipt thereof any anonymous donation referred to in section 115BBC on which tax is payable in accordance with the provisions of that section. 7. Supporting to the order of the CIT(A), ld D.R. submitted that the findings of the AO are right that conducting carnival is not the very objects of the trust of the assessee trust and the assessee is unable to furnish names and address of the donors even during the appellate proceedings, therefore, the provisions of section 115BBC are very much applicable to the present case of the assessee. 8. Placing rejoinder to above, ld A.R. submitted that the assessee submitted written submission alongwith audit report for assessment year 2013-14 and assessment year 2014-15, registratio....
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....rs who paid membership fees was submitted before the authorities below as annexure to the audit report. Therefore, such membership fees cannot be treated as anonymous donation and findings of the authorities below are perverse and incorrect in this regard. Ld A.R. lastly submitted that the amount of Rs. 50,300/- was received during inter-school co-curricular activities as enrolment fees, wherein, the assessee trust incurred amount of Rs. 2,18,181/- towards prize distribution and this amount was utilized for the purpose of inter-school co-curricular activities and the same cannot be treated as anonymous donation. Therefore, the impugned addition may kindly be deleted. 9. On careful consideration of the rival submissions, I am of the view ....
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....see also incurred expenses for organizing the carnival, and, therefore, I am in agreement with the contention of ld A.R. that carnival was organized for old Xavierians and present Xavierians students only and no other person was allowed to participate thereon. The gathering of old and new students of an educational institution is a necessary event to strengthen relationship among them and for proper utilization of their knowledge for achieving the charitable objects of the trust and this carnival cannot be held as an event beyond the objectives of the trust. The membership fees are also from members and it cannot be treated as anonymous donation. Finally, I am inclined to hold that the authorities below are not correct in treating the amoun....