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TMI Blog2020 (4) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie the list appears to have been prepared on the basis of voter list or any other records of the census department. Complete name of the Donors is not mentioned nor the details about their father and the address where they were residing were furnished - AO that all these donations have been received of same amount i.e. ₹ 5,000/- from innumerable people which we find practically improbable that each of the donors have donated equivalent amount not a rupee more nor a rupee less - assessee trust has failed to substantiate the donation so received through any credible and verifiable evidence in terms of complete name and address of the donors and purpose of the donation and therefore, the provisions of Section 13(7) r/w 115BBC hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case the learned CIT(A) erred in upholding the action of Ld. AO ignoring the fact that neither identity nor creditworthiness of donors was doubted rather disallowance was made merely for the non production of complete address of donors which in fact was already filed, thus appellant prays claim of assessee may please be accepted. 2. At the outset, it is noted that the matter was originally listed for hearing on 17.01.2017, thereafter the matter has been listed for hearing on number of occasions and has been adjourned from time to time at the request of the assessee/AR. The matter was last listed for hearing on 06.01.2020 wherein Shri Manish Agarwal (CA) appeared and submitted a letter dated 06.01.2010 stating that they are unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer at page 4 reads as under:- In view of the above discussion made in preceding paras, the assesseee could furnish justification and evidences in support of the donation received of ₹ 33,41,069/- and for remaining donations the assessee has furnished a list of innumerable number of people from whom the donation of ₹ 5,000/- each has been stated to have been received in cash on various dates. The assessee could not furnish complete postal address or identity of the persons from whom the donations have been received. Furthermore the receipt books produced are also appears to be fabricated and issued in one or two sitting without any address of the persons from whom donations stated to have been received. Despi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nations of ₹ 89,25,000/- is brought to tax as per provisions of section 115BBC of the Act at the Maximum Marginal Rate (MMR) as per provisions of Sec. 115BBC of the Act. 4. The ld. DR further submitted that even during the appellate proceeding before the ld. CIT(A), the assessee has not filed any evidence to controvert the finding of the AO. He has not even filed a list of donors with full address and all these facts show that the donations received were anonymous donation and therefore, the action of the AO in treating the same as anonymous by applying Section 115BBC of the Act. It was accordingly submitted that there is no infirmity in the order of the lower authorities and therefore, the same should be confirmed. 5. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the address where they were residing were furnished. It was further observed by the AO that all these donations have been received of same amount i.e. ₹ 5,000/- from innumerable people which we find practically improbable that each of the donors have donated equivalent amount not a rupee more nor a rupee less. We therefore find that the assessee trust has failed to substantiate the donation so received through any credible and verifiable evidence in terms of complete name and address of the donors and purpose of the donation and therefore, the provisions of Section 13(7) r/w 115BBC have been rightly invoked by the Assessing officer and confirmed by the ld. CIT(A). In the result, we do not find any merit and justification in the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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