2020 (8) TMI 939 - AT - Income Tax

Allowability of exemption u/s 11 and addition u/s 115BBC - assessment of trust - unanimous donation received - HELD THAT - As assessee has not filed full details regarding the donors which means that some details were filed by the assessee regarding donors which is not considered as full details by CIT(A) but he has not pointed out the defects or the short comings in the details filed by the assessee. For all these years, we find that the particulars given are regarding dates of receipt of donation, receipt number, name and address of the donors and the amount of donation received. Thus such details are sufficient to decide this aspect of the matter as to whether the donation are anonymous or not. Hence, we feel it proper to restore this matter on this issue also back to the file of CIT(A) for fresh decision. Thus respectfully following this tribunal order above, we restore both issues i.e. the issue about allowability of exemption u/s 11 in both years and about addition made by the AO u/s 115BBC by alleging that this donation is unanimous donation to CIT (A) for fresh decision with similar directions - Appeals of the assessee are partly allowed for statistical purposes.

Summary

Issues:
1. Validity of reopening of assessment for A.Y. 2008-09 and A.Y. 2009-10.
2. Allowability of exemption u/s 11.
3. Addition made by the AO of Rs. 58,69,441/- u/s 115BBC for A.Y. 2009-10.

Detailed Analysis:
1. The appeals were filed against two separate orders of the CIT (A) for A.Y. 2008-09 and A.Y. 2009-10. The AR of the assessee submitted that the first ground in both years was general and not pressed, while the second ground in both years was regarding the validity of reopening, which was also not pressed. The focus then shifted to the issue of allowability of exemption u/s 11 and the addition made by the AO u/s 115BBC for A.Y. 2009-10. The AR argued for the matters to be restored to the CIT (A) for fresh decisions based on similar cases and directions provided by the tribunal in a previous judgment. The DR of the revenue supported the lower authorities' orders.

2. The tribunal found the facts in the present case to be identical to the previous case regarding the issues of allowability of exemption u/s 11 and the addition made u/s 115BBC for A.Y. 2009-10. Referring to a specific tribunal order, the tribunal decided to restore both issues to the CIT (A) for fresh decisions with similar directions as given in the previous case. The tribunal noted that no differences in facts were pointed out by the revenue, leading to the decision to allow the appeals partly for statistical purposes.

In conclusion, the tribunal ordered the restoration of the issues of allowability of exemption u/s 11 and the addition made u/s 115BBC for A.Y. 2009-10 to the CIT (A) for fresh decisions based on the facts and directions provided in a previous tribunal order. The appeals were partly allowed for statistical purposes.