TaxTMI 
TaxTMI 
2025 (4) TMI 1881
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....t based on facts. 2. That on the facts and in the circumstances of the case, the ld. CIT Appeals has grossly erred in not allowing Investment made in the university building of Rs. 44,13,515/- as application of income which is quite arbitrary, unjustified, illegal and not based on the facts. 3. That on the facts and in the circumstances of the case, the ld. CIT Appeals has grossly erred in not allowing claim of purchase of books and periodicals of Rs. 12,825/- which is quite arbitrary, unjustified, illegal and not based on facts. 4. That on the facts and in the circumstances of the case, the ld. CIT Appeals has grossly erred in interpreting provisions of section 115BBC(2) by holding that (refer para 7.5 and 7.6 of appeal order) the provisions of the said section only applies to religious trust and trust has to maintain records of identity of done. Whereas sub clause (b) to section 115BBC(2) clearly states that the said section not apply to "(b) Any trust or institution created or established wholly for religious and charitable purpose other than any anonymus donation made with a specific direction that such donation is for any university or other educatio....
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.... report in Form 10B has been filed electronically on 25.10.2017 by the assessee. The case of the assessee was selected for scrutiny through CASS and notice under section 143(2) dated 17.08.2018 was issued electronically by then Assessing Officer, Ward Exemption, Udaipur on 17.08.2018, which was duly served. Subsequently, notice under section 142(1) was issued to the assessee electronically on 09.07.2019. 2.1 Due to change of incumbent, further notices under section 142(1) were issued by the AO. In response thereto, the assessee filed the requisite details electronically, print outs of which are placed on record. Books of accounts along with supporting bills and vouchers were produced by the A/R, which were put to test check. 2.2 The details filed by the assessee have been examined. The assessee is registered as Society under the Rajasthan Society Registration Act, 1958 vide Registration No. 94/Chittorgarh/2002-2003 dated 16.10.2002. The assessee is also registered u/s 12AA of the IT Act, 1961 vide order no. 101 dated 08.04.2004 (at register no. 06/12) by the Commissioner of Income-tax, Udaipur. The assessee has been granted approval under section 80G of the IT Act, 1961 vide ....
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.... applied for charitable and religious purposes, including its spiritual and educational activities, should be allowed as an application of income under section 11 of the Act. The AO, however, while completing the assessment, assessed the total income of Rs. 1,07,77,985/- to be taxed @ MMR which includes income taxable @ 30% i.e. u/s 115BBC as against Rs. Nil declared in the return of income. 3. Aggrieved by the order of AO, the assessee preferred appeal before the ld. CIT (Appeals). The CIT(A), in its order, upheld the AO's decision to tax the anonymous donations under Section 115BBC(1), confirming that the donations exceeded the threshold prescribed under the section. The CIT(A) also agreed with the AO's interpretation of the Trust's status as a charitable institution registered under Section 80G, and ruled that the Trust was not eligible for the exclusion from tax on anonymous donations provided under Section 115BBC(2)(b) due to its religious nature. The CIT(A) also rejected the Trust's claim that donations made for specific purposes, such as the establishment of the Vedic university, should be treated as corpus donations. Now the assessee has come in appeal before the Trib....
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....d hence it fell within the exception set out in Section 115BBC(2)(b) of the Act. The assessee also pointed out that there were several places of worship within its premises, which evidenced that the assessee was a trust with mixed objects i.e., both charitable and religious. Insofar as the certificate held by the assessee under Section 80G of the Act was concerned, we submit that the term 'charitable purpose' as defined in Explanation 3 below Section 80G, excluded only those entities whose purpose wholly or substantially was religious in nature. The entities having mixed charitable and religious purpose were not excluded. We also submit that the Assessing Officer's interpretation that the registration under Section 80G was available only to institutions existing solely for charitable purpose was misplaced. Please refer to Section 80G(2)(b) of the Act, under such provision any sum paid by the assessee, to be a place of a renowned public worship, such as Temple, Mosque, Gurudwara, Church etc., was notified by the legislature to qualify as donation eligible for deductions under Section 80G of the Act. The Appellant submits that Section 80G(5B) of the Act specifically....
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....irdi, as per the order passed by the Hon'ble Court, which was remanded back to the Hon'ble High Court by the Hon'ble Supreme Court of India. The relevant findings in this case can be found in Para 33 and Para 35 of the judgment, which are reproduced as follows for your kind reference. Copy of order is enclosed at Page no.115-148 of paper book. Para 33. The entire thrust of the submissions on behalf of the Revenue is referring to the provisions of Section 80G, as applied by the Assessing Officer to contend that once the respondent / assessee is registered under Section 80G, it would only be a charitable institution and would fall outside the provision of sub-section 2 (b) of Section 115BBC of the Act. We are afraid to accept such contentions in as much as, the provisions of Section 80G cannot be intermixed, from what is provided by Section 115BBC (2)(b) of the Act. Both the provisions stand compartmentalized and are independent of each other. It would be too far-fetch to reach to a conclusion that merely the assessee being registered under Section 80G of the Act, it cannot be a religious trust, so as to fall outside the purview of Section 115BBC (2)(b) of the Ac....
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....ovisions of Sub-Section (1) of Section 115BBC, which govern the taxability of anonymous donations, are not applicable to any anonymous donation received by a trust or institution that is created or established wholly for religious and charitable purposes. This is clearly applicable in the case of the Assessee Trust. It has been confirmed by the Assessing Officer that the Assessee Trust is indeed a religious and charitable trust, a position that has been further affirmed by the CIT(A) at Para no. 7.5 in the appeal order. Refer page no.33 of Paper Book. The nature of the trust, being essentially and predominantly religious and charitable, is a matter of fact. The Trust operates a shrine (temple), where traditional forms of worship are conducted by devotees. All the attributes of religious activities, including rituals, poojas, and ceremonies, are performed regularly, particularly on different festivals, as per established practices. 1.5 Reliance is also placed on following judgments : 1.5.1 In lordship of Bombay High Court 2024 ITL 585: (2024) 338 CTR 632 Ayappa Seva Samgha Bombay v DCIT Central Circle-5(1) Mumbai. (copy of order enclosed kindly re....
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....would qualify for deduction under section 115BBC(2)(a). (copy of order enclosed kindly refer page no.177-181 of paper book) 1.5.5 Hon'ble ITAT Mumbai in case of Gurudev Siddha Peeth (2015 ITL 641), 173 TTJ 771 HELD - amount of offerings put by various devotees in donation boxes of assessee-trust, a sidhpeeth/deity, could not be treated as anonymous donations taxable under section 115BBC merely on ground that assessee had not maintained any records of such offerings. (copy of order enclosed kindly refer page no.194-197 of paper book) 1.6 We also submit that donations from gadi and gupt donations are towards corpus. Many people pay donation on Gadi and this type of donation is collected in boxes for which Identity of donor is not at all verifiable. It is collection like any other temple such as sanwaliya ji or charbhuja ji. It included in corpus fund because these boxes are specifically made for corpus like Gaushala or Building and accordingly funds are being treated. Procedure for opening collection boxes and about amount from gadi is as follows:-Shri KallajiVedpeeth and ShodhSansthan situated in Shri Kallaji mandir where from fo....
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....llowing Investment made in the university building of Rs. 44,13,515/- as application of income which is quite arbitrary, unjustified, illegal and not based on the facts. Submission 2.1 The Ld. AO erred in Law, Facts and Circumstances of the case in not allowing Rs. 44,26,340 Capital expenditure made during the year and the details of above expenses alongwith Ledger &Vouchers were submitted to Ld. AO with reply dated 21.10.2019 and no question was asked by Ld. AO during the course of Proceedings for genuineness of above Capital expenditure and also in his order passed dated 20.12.2019. But while Considering Rs. 15910740 Income as mentioned on Page No.4 of his order dated 20.12.2019, Ld.AO has not appreciated the Facts in Correct Perspective and passed the Order without allowing the Capital Expenditure of Rs. 44,26,340 by simple wording that as the appellant has not claimed the Capital expenditure in Return therefore the Capital Expenditure is not allowable. The Return of Income Proforma and system is so Formulated that once the Income minus Expenditure (Revenue or otherwise) is Nil then more figure as Expenditure cannot be filled in Return as it r....
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....ncurred by a trust for acquiring/Constructing Capital asset would be application of Money and the assessee would be entitled to exemption u/s 11 in Case of COMMISSIONER OF INOCME TAX vs. SILICON INSTITUTE OF TECHNOLOGY[2014] 272 CTR 319 (ORISSA),[2015] 370 ITR 567 (ORISSA) (Order copy enclosed at Page No.159-165. of paper book) with States that:- Capital Expenditure if incurred by an Educational Institution for attainment of the object of the society, it would be entitled to exemption under section 11 of the I. T. Act." 2.6. The above Judgment was passed with relaying the decision of Hon'ble Supreme Court in the Case of Sir Shunilal V. Mehta and Sons Ltd. Vs. Century Spining Manufacturing Co. Ltd. AIR 1962 SC 1314, held as under: "The proper test for determining whether a question of law raised in the case is substantial would, in our opinion, be whether it is of general public importance or whether f directly and substantially affects the rights of the parties and if so whether it is either an open question in the sense that it is not finally settled by this Court or by the Privy Council or by the Federal Court or is not free from difficulty or calls....
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....s and supporting its educational initiatives. The total expenditure on these books and periodicals amounted to Rs. 12,825/-. 3.2 Under Section 11 of the Income-tax Act, the income applied for charitable purposes, including the advancement of education, is exempt from taxation. The purchase of books and periodicals is directly related to the Trust's educational objectives and, thus, qualifies as an expenditure for charitable purposes. Therefore, the amount spent on such purchases should have been allowed as a deduction while calculating the Trust's taxable income. 3.3 In light of the above, the appellant respectfully requests that the Hon'ble Tribunal allow the legitimate claim of Rs. 12,825/- for the purchase of books and periodicals. The appellant further prays that the Tribunal directs the necessary adjustments to be made in the computation of the Trust's taxable income and ensures that the expenditure incurred for charitable and educational purposes is properly recognized and allowed. Ground No. 5 That on the facts and in the circumstances of the case, the Ld CIT(A) has confirmed charge of interest under section 234B and under Section 234D....
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.... to assist taxpayers in claiming legitimate reliefs, especially where a refund or relief is due. By disregarding this directive, the Ld. CIT(A) failed to uphold the taxpayer's right to claim the relief, which the Department was duty-bound to facilitate. 6.3 We respectfully submit that Ld. CIT Appeal has given reference of Goetze (India) Ltd. v. CIT (2006) case for not allowing deduction during assessment. We want to submit the following points regarding the issue of whether a taxpayer can claim a deduction that was not included in the original return, in light of the Supreme Court's judgment in Goetze (India) Ltd. v. CIT (2006), subsequent clarifications issued by the CBDT, the judicial interpretation by various High Courts, particularly the Rajasthan High Court, and the provisions of Rule 37BA. 6.4 CBDT Circulars - Flexibility in the Tax Assessment Process: The CBDT, through Circular No. 14(XL-35) of 1955, clarified that taxpayers may raise claims during the assessment proceedings, even if they were not included in the original return, provided that the claim is genuine and supported by proper documentation. The circular recognizes the Assessing Officer'....
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....turn. Copy or order is enclosed at page no.166-171 of Paper Book. (MAD-HC) 2024 ITL 4040- SREE VENKATESWARA EDUCATIONAL TRUST V. THE INCOME TAX OFFICER, EXEMPTIONS WARD, SALEM Held as under:- In our view also, if assessments are to be completed, deductions and applicable exemptions that are otherwise available to an assessee ought to have been extended by the Assessing Officer to an assessee before finalizing the assessment. Since the appellant/assessee was not entitled to exemption as a Trust under Sections 11, 12 and 12A of the Act in absence of registration under the Act as it stood Section 12AA of the Act, the benefit of other deductions under the Act ought to have been given. The Assessing Officer is not expected to act mechanically to confirm the liability to fasten an unjust tax liability on an assessee. (DEL-HC) 2021 ITL 658 : (2021) 435 ITR 85 : (2021) 323 CTR 650 : (2021) 203 DTR 81- INTERNATIONAL TRACTORS LTD. v. DEPUTY COMMISSIONER OF INCOME TAX & ANR. "Para 16. In any event, we are of the view that, if a claim is otherwise sustainable in law, then the appellate authorities are empowered to entertain the same. This view finds reflecti....
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....nd the ratio of the these precedents, we direct the AO/TPO to examine the correctness of the figures placed on record by the assessee in support of its contention that the case of Goldstone Teleservices Ltd. was wrongly included by it in the list of comparables, which is actually not comparable. We want to make it clear that the above discussion made by us considering the figures given by the learned Authorised Representative is only for a prima facie ascertainment as to whether this case is passing through the filter chosen by the TPO. The AO/TPO in the fresh proceedings will decide the question of inclusion or exclusion of this case afresh independent of our above observations, albeit keeping in mind the afore quoted filter of Companies whose export revenues are more than 25 per cent of the revenues. 6.7 We also submit that there are similar provisions in Rule 37BA - Adjustment of Claims and Deductions: Rule 37BA of the Income Tax Rules plays a critical role in this context, particularly when a taxpayer seeks to adjust claims that were not made in the original return but are substantiated during the assessment proceedings. Rule 37BA provides that Assessing Offic....
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....Rajasthan State University, a recognized educational institution, directly supports the Trust's educational objectives and, thus, constitutes an application of income in furtherance of its charitable and educational purposes. 7.3 The payment made by the Trust to Rajasthan State University qualifies as an application of income under Section 11 of the Act, as it has been made for a specific charitable purpose, i.e., the promotion of education. The Trust's initiative to contribute to the establishment and growth of an educational institution aligns with its broader goal of serving society through educational activities, which has been one of its primary objectives since its inception. 7.4 In this regard, it is submitted that the contribution of Rs. 1.00 Crore to the university should be treated as an application of income and should be allowed as a deduction in the calculation of the Trust's taxable income. The endowment fund, being a direct contribution to the educational cause, is an integral part of the Trust's educational activities and, therefore, should be considered as income applied for charitable purposes. 7.5 In light of the above facts and leg....
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....opy of the Memorandum of Association (MOA) and Articles of Association (AOA) of the trust on Page no. 1 to 16 of Current Paper Book. These documents demonstrate that the Appellant Sansthaan is a religious-cum-charitable trust. For further clarity, we reproduce below the main objects clause of the Sansthan as stated in its MOA:(Current paper Book page No.3-5) I. वेद पीठ की स्थापना । II. वैदिक साहित्य पर शोधकार्य करना वेदों के अंतर्गत आने वाले सभी प्रकल्पों एवं प्रकोष्ठी परकार्य करना। III. प्राचीन भारत....
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....52;खने हेतु वृधाश्रम की स्थापनाकरनाएवंउनका संचालन करना ताकिउनके अनुभव का लाभ समाज को मिल सके। VII. संस्थान द्वारा संस्कृत एवं वेदों की शिक्षा एवं प्रशिक्षण के साथ-साथ आधुनिक शिक्षा एवं प्रशिक्षण गरीब एवं न&#....
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....;वार्य हैं। सम्मति से संस्थान का कार्य क्षेत्र राजस्थान बढ़ाने का निर्णय लिया गया। X. समिति शैक्षणिक गतिविधियों एवं तत्सम्भंधित क्षेत्रों जैसे नर्सरी विद्यालय, प्रार्थमिक वेद विद्यालय, प्रार्थमिक एव....
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....75; साथकला, मानविकी, वाणिज्य, विज्ञान, प्रार्विधिक, आयुर्वेदिक, आयुर्विज्ञान, औषधि विज्ञान, दन्तचिकित्सा, प्रबन्धन, संगीत, ललितकलाए, योजना एवं स्थापत्य, विधि, कम्प्युटर एवं सूचना प्रोद्योगिकि, पर्यटन, खेलकूद- &....
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....िया जा सके तथा यहाँ पर क्षेत्रीय जनता के लिये चिकित्सा की बेहतर व्यवस्था उपलब्ध कराई जा सके इसके साथ ही समिति अन्य संस्थानों के साथ भी सहयोग करेगी जिसको न्यासीगण उचित तथा समिति के उद्देश्यों के अनुरूप समझ....
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....2340;ो अस्वीकार भी किया जा सकता है साथ ही समिति दान प्राप्त करने के लिए आग्रह के साथ-साथ समाचार पत्रों के माध्यम से भी निवेदन कर सकती है। XVI. इस तरह से समिति शिक्षा के प्रचार प्रसार के उद्देश्य को ध्यान में रखते हु....
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....375;। XVII. समिति ने सर्वसम्मति से यह प्रस्ताव भी पारित किया कि श्री कल्लाजी वैदिक विश्वविद्यालय की स्थापना के अन्तर्गत वेदों के प्रचार एवं प्रसार के लिए देश के अन्य राज्यों में भी इसके विस्तार के रूप में नियमा....
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....itionally, Shri Sheshavtar 1008 Shri KallajiVedpith Evam ShodhSansthan is widely regarded as one of the most visited religious places in the State of Rajasthan, attracting both tourists and the general public. The Assessing Officer and CIT(A) has, therefore, failed to recognize the full scope of religious attributes of the Trust in the present appeal. 1.3 The Ld. CIT Appeal has accepted the assessee sansthan's (trust) contention that the Sansthan (trust) is having mix objects of religious and charitable both. However, the Ld. CIT Appeal has wrongly concluded the legal provisions of Section 115BBC by stating that these provisions exempt only wholly religious trust from anonymous donation. The assessee sansthan is religious cum charitable trust, the term religious and charitable is defined by honourable Apex Court in the case of Commissioner of Income tax, Ujjain v. Dawoodi Bohara Jamat (SC) (SC)[2014] 222 Taxman 228 [2014] 364 ITR 31 [2014] 268 CTR 1: (2014) 102 DTR 361:- "Para 35. Unlike the phrase "charitable purpose", "religious purpose" is not defined under the Act. According to lexicographers, the term religious would mean "of or relating to religion." (Merria....
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....o submit relevant case laws. In compliance with this directive, we respectfully present additional case laws involving similar facts and grounds. Enclosed herewith is a compilation of case laws directly pertinent to this matter. These references are submitted to clarify the principles applicable to the appellant's case and to provide judicial precedents for Your Honour's kind consideration. 2.1 Reliance is placed in lordship of Honourable Delhi High Court confirming the order of honourable (Delhi - Trib.) 2014 ITL 1006 [2015] 153 ITD 609 Bhagwan Shree Laxmi Narain v. Income Tax Officer (E), Trust Ward-III, Delhi double bench:- 2.1.1 Assessee was a trust registered under section 12A. It was mainly involved in imparting of spiritual education through lectures/samagam and in distribution of medicines and clothes to needy and destitute. During assessment proceedings, Assessing Officer found that assessee received certain amount as anonymous donation. Assessing Officer took a view that assessee trust was engaged in spreading spirituality and since section 115BBC only exempted religious trust, such anonymous donations would not be exempt from tax. 2.1.2 In ....
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....pose of section 115BBC(2)(a) anonymous donations received by the Assessee would qualify for deduction and it cannot be included in its assessable income."(Page 98 of current Paper Book and Internal Page-5) Copy of above order is enclosed for your kind perusal on Page No.94 to 98 of this paper book. 2.2 Reliance is placed on decision of Honourable ITAT (Asr - Trib.) 2016 ITL 1585 : (2016) 178 TTJ 602 : (2016) 158 ITD 410 : (2016) 47 ITR(Trib) 1 : (2016) 141 DTR 153 Deputy Commissioner of Income-tax, Circle -IV, Amritsar v. All India Pingalwara Charitable Society IN THE ITAT AMRITSAR BENCH wherein it was held that :- 2.2.1 In the above appeal the assessee society was 100% charitable society for welfare of handicapped persons. The question raised before Ld. CIT(A) and thereafterbefore Hon'ble ITAT (Asr) was that:- "5.2 That the number of in-mates, children, young and old suffering from various disabilities as mentioned above, who were being served by the Pingalwara Society was more than 1600 during the previous year and this was itself a religious activity by any concept of any religion of the World and, therefore, the provisions of Section 115BBC(1....
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....ly request your honour to kindly grant relief in our case. A copy of the complete order passed by the Honourable Amritsar ITAT is enclosed on Page No.99 to 122 of this Paper Book for your kind perusal. 3. We also respectfully request your honour to kindly consider our submission made during the hearing on 19.12.2024. Furthermore, in the event that the Learned Assessing Officer (AO) determines the amount of Rs. 95,12,940/- to be non-corpus, we humbly request that the corresponding expenditure be simultaneously allowed. This includes an investment of Rs. 44,26,340/- towards the acquisition of fixed assets (comprising Rs. 44,13,515/- for fixed assets and Rs. 12,825/- for books and periodicals) and a contribution of Rs. 1.00 crore (Rupees one crore) made as an endowment fund to Rajasthan State University. We respectfully draw your attention to our earlier submission dated 19.12.2024, under Ground Nos. 2, 3, 6, and 7 for further reference. 4. PRAYER In light of the above facts and legal position, it is most respectfully prayed before your honour that the assessment be annulled and/or the additions be deleted." 5. On the other hand, the ld. D/R supp....
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....which such income is applied to such purposes outside India : Provided that the Board, by general or special order, has directed in either case that it shall not be included in the total income of the person in receipt of such income; (d) Income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust or institution [subject to the condition that such voluntary contributions are invested or deposited in one or more of the forms or modes specified in sub-section (5) maintained specifically for such corpus]. Explanation 1 to section 11 reads as - "Explanation 1. - For the purposes of clauses (a) and (b), - (1) in computing the fifteen per cent of the income which may be accumulated or set apart, any such voluntary contributions as are referred to in section 12 shall be deemed to be part of the income," v) As per above, any corpus donation must be with a specific direction that they shall form part of the corpus of the trust and they need to be invested in one or more of the forms or modes specified in sub-section (5) maintained specifically for such corpus. The assessee was required ....
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....- Donations from gadi and gupt donations are towards corpus as many people pay donation on Gadi and this type of donation is collected in boxes for which Identity of donor is not at all verifiable. It is collection like any other temple such as sanwaliya ji or charbhuja ji. It included in corpus fund because these boxes are specifically made for corpus like Gaushala or Building and accordingly funds are being treated. Procedure for opening collection boxes and about amount from gadi is as follows:-Shri KallajiVedpeeth and ShodhSansthan situated in Shri Kallaji mandir where from for all religious and cultural activities governed . Except Mandir collection boxes are also placed in meditation hall at proposed kallaji Vedic vishvavidyalaya. These all bhandar boxes opens on every Shukla pakshashthmi every month. This procedure is followed through out the year. Some amount has also been received on gadi (gadhi). The Chal vigrah of Shree Kallaji Maharaj according to the prayer of the devotees for Chal mandir darshanarth for service worship and to alleviate the sufferings of the oppressed devotees are established here. This is called gadi (gadhi) The amount given....
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....f income-tax with which the assessee would have been chargeable had his total income been reduced by the aggregate of anonymous donations received in excess of the amount referred to in sub-clause (A) or sub-clause (B) of clause (i), as the case may be. (2) The provisions of sub-section (1) shall not apply to any anonymous donation received by- (a) any trust or institution created or established wholly for religious purposes; (b) any trust or institution created or established wholly for religious and charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed. The ld. AR has claimed that the appellant institution exi....
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....he meaning of the term 'religious purposes' in details held that such term can not be interpreted in narrow sense to denote furtherance of only a particular religion, but the same has to be interpreted inclusively and in a broad sense and based thereon he held that the assessee institution existed for charitable as well as religious activities and deleted the application of provisions of section 115BBC of the Income Tax Act, 1961. Against the order of the ld. CIT(A) the department filed appeal before the ITAT which was dismissed and the order of the ld. CIT(A) was confirmed. On further appeal by the department before the Hon`ble Bombay High Court the order of the ITAT was confirmed by holding as under :- 33. The entire thrust of the submissions on behalf of the Revenue is referring to the provisions of Section 80G, as applied by the Assessing Officer to contend that once the respondent / assessee is registered under Section 80G, it would only be a charitable institution and would fall outside the provision of sub-section 2(b) of Section 115BBC of the Act. We are afraid to accept such contentions in as much as, the provisions of Section 80G cannot be intermixed, from what i....
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....ny university or other educational institution, or any hospital or other medical institution run by the assessee-trust. Therefore, the Assessing Officer will not be justified in making the addition even by invoking the provisions of section 115BBC(1). To Strengthen our view, we relied on Hon'ble Delhi High Court in the matter of [2015] 62 taxmann.com 358 (Del.) CIT (E) v. Bhagwan Shree Laxmi Naraindham Trust, [2022] 143 taxmann.com 281 (Mum. - Trib.) DCIT v. Jayananad Religious Trust. 10. A careful reading of the entire section of section 115BBC reveals that the provisions have been meant to check the inflow of black money/unaccounted money into the system/institutions such as universities, educational institutions, medical institutions, etc. and it has been provided that the record of the donor along with name and address etc. should be maintained. Sub-section (2) specifically excludes anonymous donations received by an institution which are other than any anonymous donations made with a direction that such donation is for university, medical institution etc. When we read clause (a) and clause (b) of sub-section (2) in harmony and in conscience with each other then it....
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.... of the appellant. In ground no. 2 the appellant has challenged the action of the ld. AO in not considering a sum of Rs. 44,13,515/- being the amount spent for construction of university building. He has also stated that the ld. AO was provided with complete vouchers about this spending and no query was asked by ld. AO on such vouchers etc. but in the order he did not allow the benefit of said amount as application for charitable purposes. 6.4 We have gone through the submissions of both sides in this regard and even the ld. DR has also accepted this fact and accepted that this was deserves to be allowed but he challenged the same in view of the fact that no such claim was made by the appellant in its ITR. In our opinion the objection so raised by the ld. DR is not acceptable as an assessee can not be penalized for any error in submitting details in ITR where such deduction is otherwise allowable to the assessee. We therefore are of the opinion that the benefit of this capital expenditure be allowed to the appellant. We accordingly allow this ground. 6.5 In ground no. 3 the appellant has challenged the action of the ld. AO in not allowing the utilization of Rs. 12,82....