2020 (4) TMI 535

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....ssed by Ld. AO u/s 143(3) without considering the submission made by assessee and thereby withdrawing exemption u/s 11 of the Income Tax Act, 1961 arbitrarily. 2. On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the action of Ld. AO in treating the donation of Rs. 89,25,000/- as "Anonymous donation, on mere conjectures & surmises & by grossly ignoring the fact that assessee had produced all receipts in respect of donations received by it containing complete names & addresses of the donors, thus Appellant prays donations should not be treated as "Anonymous" and claim of assessee be allowed. 3. On the facts and in the circumstances of the case the learned CIT(A) erred in upholding the action ....

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....course of assessment proceedings, the Assessing Officer observed that in the corpus account, the assessee has shown donation of Rs. 1,22,66,069/- and to verify the same, a show cause was issued to the assessee dated 19.03.2015. In response, the assessee filed its submissions vide letter dated 23.03.2015. Basis the submissions filed by the assessee, donation of Rs. 25,00,000/- received from Smt. Nidhi Punia and donation of Rs. 8,41,069/- received in kind was accepted as declared. However, in respect of the remaining donation amounting to Rs. 89,25,000/-, the explanation submitted by the assessee was not accepted by the Assessing Officer and relevant findings of the Assessing Officer at page 4 reads as under:- "In view of the above d....

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.... reproduced herein below:- ^7[Section 11 not to apply in certain cases. 13. (1) Nothing contained in section 11^9[or section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof- (a) -- [(7) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof, any anonymous donation referred to insection 115BBC on which tax is payable in accordance with the provisions of that section.] In view of the discussion made in the preceding paras provisions of section 13(7) are invoked and the anonymous donations of Rs. 89,25,000/- is brought to tax as per provisio....

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....e, the Assessing Officer has recorded a finding that the assessee could not furnished complete address or identify the persons from whom the donations have been received, the receipt books appears to be fabricated without any address of the persons from whom the donations have been received and number of opportunities have been provided to the assessee-trust to furnish postal address and identification of the persons as well as the purpose of the donation and prima facie the list appears to have been prepared on the basis of voter list or any other records of the census department. Even the complete name of the Donors is not mentioned nor the details about their father and the address where they were residing were furnished. It was further ....