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TMI Blog2018 (7) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... contribution has maintained a complete record in the form of donation register indicating the complete name and address of donor as per law and nothing more is required as per provision of sec. 115BBC as held by Hon'ble I.T.A.T. in the case of Hansraj Smarak Society vs. ADIT (Exmp.) 2012, 69 DTK 123 (Tribunal). 3. That authorities below have erred in law in treating the donations of Rs. 9,53,600/- as anonymous by applying the provision of sec. 115BBC received by assessee's society enjoying registration u/s 12A. When donation register containing complete record identifying name and address of donor and donors available on the given address. 4. That A.O.'s action in treating the donation of Rs. 9,53,600/- as sustained by CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that for want of proper confirmations, the donations of Rs. 9,53,600/- out of total donations received for specific purpose at Rs. 19,05,000/- were treated as anonymous donations and he imposed tax @ 30% on such donations at Rs. 2,57,505/-. 5. The ld. Counsel for the assessee has contended that the finding of the CIT(A) is unsustainable. The receiver of the donations has maintained the register of donors indicating the names and addresses of the donors and their identity as well in the form of Voter Card, Bank account, etc. The CIT (A) has found and opined in his order that these donations have been spent on construction of college building by observing that an amount of Rs. 26,12,919/- has been spent on construction and appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BBC(3) defines 'anonymous donation' to mean any voluntary contribution where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person who has made such contribution and such other particulars as may be prescribed. 8. The ld. CIT(A) has held as follows: "The only issue which needs consideration is the issue of applicability of provisions as contained in section 115BBC. As per that section if income of an assessee being a person in receipt of income on behalf of any trust or institution included any income by way of anonymous donations the income tax payable shall be aggregate of; (i) Amount of income tax calculated @ 30% on the total anonymous donations received in ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 19,05,000/- = 95,250/- Anonymous donations in excess of Rs. 95,250/- = 9,53,600/- (-) 95,250/- = 8,58,350/- 30% of donation of Rs. 8,58,350/- = Rs. 2,57,505/- Accordingly, the AO is directed to charge tax of Rs. 2,57,505/- along with the applicable interest." 9. Section 115BBC is unambiguous. It mandates that a voluntary contribution is an anonymous donation, if the recipient thereof does not maintain: i. record of the identity indicating the name and address of the person making such contribution, and ii. such other particulars as may be prescribed. 10. Indisputably, no particulars, other than the name and address of the contributor, have been prescribed. Before the ld. CIT(A), the assessee filed written submissions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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