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TMI Blog2019 (8) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... ored to the file of the A.O for necessary enquiry and verification of the said donations so received by the assessee as to genuineness and also for verifying compliance of the relevant section 115BBC. The onus as well burden of proof is entirely on the assessee to provide to the AO all relevant details as contemplated under section 115BBC to the satisfaction of the AO as to compliance of Section 115BBC and as to genuineness of the said donation. The assessee is directed to furnish PAN, addresses and all other relevant details of all the said donors before the AO to satisfy mandate of Section 115BBC - Appeal of assessee is allowed for statistical purposes - ITA Nos.2519 And 2520/Mum/2018 - - - Dated:- 7-8-2019 - Shri Ravish Sood, Judicial Member And Shri N.K. Pradhan, Accountant Member For the Appellant : Shri R ajesh P. Shah, A.R For the Respondent : Shri Rajesh Ojha, D.R ORDER PER RAVISH SOOD, JM The present appeals filed by the assessee are directed against the respective orders passed by the CIT(A)-6, Mumbai, dated 26.03.2018 for A.Y. 2013-14 and A.Y. 2014-15, which in turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Yogeshwar Krishi ₹ 3,40,48,002 2. Ratna Poojak Trust, Mumbai (PAN AAATR3945D) ₹ 76,50,000/- 3. Sahyog Trust, Ahmedabad (PAN AAFTS5200F) ₹ 1,25,000/- Total ₹ 7,19,22,702/- On a query raised by the A.O the assessee submitted a copy of Yogeshwar Krishi for the month of April, 2012 for verification in which the names, details and signatures of the priests were written. As nowhere in the register the amount of donations given by the aforementioned persons was mentioned, therefore, the A.O held a conviction that the authenticity of the same could not be relied upon. It was observed by the A.O that as the assessee had failed to place on record the necessary evidence for proving the identity of the donors with reference to their names, comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not rebut the said claim of the assesses counsel. 6. We have heard the authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record. Admittedly, the issue involved in the present case as to whether the donations received by the assessee under the head Yogeshwar Krishi are in the nature of anonymous donations, or not, had came up before a coordinate bench of the Tribunal viz. ITAT B bench, Mumbai in the assesses own case for A.Y. 2010-11. The Tribunal while disposing off the said issue had restored the matter to the file of the A.O for making necessary verifications, observing as under: 8. We have considered rival contentions and also perused the material available on record. We have observed that the assessee-trust is registered u/s 12A of 1961 Act with DIT(E), Mumbai bearing No. TR/25225 and also registered with Charity Commissioner, Mumbai. We have observed that the assessee has shown additions to corpus donations to the tune of ₹ 2,42,26,508/-. The assessee has submitted in paper book filed with the tribunal copies of some of such direction letters of donation iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The following clauses (i) and (ii) shall be substituted for the existing clauses (i) and (ii) of sub-section (1) of section 115BBC by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010 : (i) the amount of income-tax calculated at the rate of thirty per cent on the aggregate of anonymous donations received in excess of the higher of the following, namely:- (A) five per cent of the total donations received by the assessee; or (B) one lakh rupees; and (ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the aggregate of anonymous donations received. (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 ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nations of ₹ 2,42,26,508/-, the AO can enhance the number of persons to be produced by the assessee before him higher than minimum stipulated by us as above. Similarly, with respect to the denial of the exemption amount to the tune of ₹ 1,35,70,000/- for 15% of income being set aside for accumulation to be spent for charitable purposes in the next year as provided u/s 11(1) of 1961 Act. The assessee had stated that the trust was actively considering launching of projects in the next year after plans are finalized and the amount so aside was spent in the next year. In our considered view and in the interest of justice and fair play, this claim of the assessee that the said amount was kept for launching of project next year after plans are finalized and was spent in the next year accordingly also need verification and as such the matter is set aside and restored to the file of the A.O. for proper verification with respect to the contentions of the assessee to be decided by the AO in accordance with law. Needless to say that proper and adequate opportunity of being heard shall be provided by the AO to the assessee in accordance with principles of natural j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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