2017 (9) TMI 1687

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..... of the identity indicating the names and addresses of the donors. Even on perusal of records, the Tribunal found that the assessee was not maintaining records of the donors indicating their names and addresses. The Tribunal also held that mere filing of list of donors does not satisfy the condition laid down under Subsection (3) of Section 115-BBC of the Act and the donations which are alleged .....

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..... ived by the appellant-assessee are anonymous donations and therefore, the benefit of exemption is not allowable to it. The appeal was admitted on the following substantial questions of law: Whether on the facts and in the circumstances of the case, the authorities below were justified in holding that the appellant received anonymous donations within the meaning of Sub-section (3) of Sectio .....

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..... From the perusal of receipt books, it is seen that all receipts were prepared in a single sitting as it evident that no signature of authorized representative/cashier on these receipts. The signatures put forward were of illegible. The assessee could not state the name of person issuing the receipts for alleged donations. The Tribunal has recorded that the assessee had not maintained reco .....

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