TaxTMI 
TaxTMI 
2022 (6) TMI 667
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...., dated 30/01/2020 passed U/s. 143(3) r.w.s 250(6) of the Act for the AY 2016-17. 2. In this appeal, there is a delay of 135 days in filing the instant appeals before the Tribunal. The assessee has not filed any condonation petition. However, as per the decision of the Hon'ble Supreme Court in SMW(A) No.3 of 2020, the period of limitation for filing the appeals under general laws and all special laws falling between 15/3/2020 and 28/02/2022 shall be excluded for calculating the delay. Considering the same, we hereby condone the delay of 135 days in filing the present appeal before the Tribunal and proceed to adjudicate the cases on merits. 3. Brief facts of the case are that the assessee is a Trust running educational institutions in ....
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....d the following grounds: "1. The Ld. CIT (A) erred both in law and on facts of the case in allowing relief to the assessee. 2. The Ld. CIT(A) failed to appreciate the fact that the confirmation / consent letters were filed at the fag end of the assessment proceedings ie 21/12/2018 without giving any scope for the Assessing Officer for verification / cross examination of the donors. 3. The Ld. CIT(A) erred in allowing the appeal without calling for a remand report from the assessing Officer when confirmation / consent letters were filed at the fag-end preventing the AO from causing any enquiry. 4. The Ld. CIT (A) erred in allowing the appeal on the ground that no show cause notice was issued for the propos....
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....ng confirmation letter by violating the Rule 46A of the IT Rules, 1962. On the other hand, Ld AR explained that since the data has been filed online before the Ld AO and due to size restrictions in uploading the files into the portal of the Income Tax Department the files were split into multiple files and filed accordingly. The Ld. AR also submitted that as per section 115BBC of the Act it is sufficient that if the names and addresses of the donors have been provided with respect to donations received from them. The Ld. DR objected to that and stated that no PAN details were submitted for some of the donors and it is evident from the paper book submitted by the Ld. AR. The Ld. DR also submitted that donations for the building fund have bee....
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....b-clause (iiiae) or sub-clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income by way of any anonymous donation, the income-tax payable shall be the aggregate of- (i) the amount of income-tax calculated on the income by way of any anonymous donation, at the rate of thirty per cent; and (ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause (i). (2) The provisions of sub-section (1) shall not apply to any anonymous donation received by....
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....nder obligation to maintain the identity of the donors indicating the name and address and other particulars only. In the case of ITO vs. Saraswati Educational Charitable Trust the Coordinate Bench of Lucknow has held that the record of identity of the donor should be maintained as prescribed and also should stand the test of scrutiny by the Revenue Authorities. In the instant case, the Ld. AR has provided the details of 2300 donors along with the names and addresses of the donors before the AO. We find that the AO has failed to scrutinize the donations received from various donors. We also find from the paper book filed by the Ld. AR that confirmation letters from the donors have been obtained and provided before the Ld. Revenue Authoritie....