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TMI Blog2020 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-12-2018, the assessee was not allowed the time and the order was passed on 24- 12-2018 itself. CIT(A) upheld the action of the AO in the impugned order taxing the amount u/s 115BBC of the Act. In addition, he further directed the AO to consider the applicability of section 68 of the Act read with section 115BBE of the Act. Under these circumstances, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of AO. We order accordingly and direct him to examine the case afresh. AR has undertaken to extend all possible cooperation by producing necessary evidence/donors as the AO may desire. Assessee appeal is allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to prove the claim of genuineness of donations through identifiable persons, failing which the donations of ₹ 2.35 crore and odd would be treated as `Anonymous donations liable for tax u/s.115BBC of the Act. The assessee tendered an explanation on 24-12-2018 submitting that it was located in a drought-prone area surrounded by rural and uneducated population. Some more time was requested by the assessee for producing the persons. The AO did not accept the claim by assigning the delay in the submission of the list of donors on the assessee. He, therefore, made addition of ₹ 2.35 crore u/s. 115BBC of the Act by treating the same as `Anonymous donation . The ld. CIT(A) upheld the action of the AO in the impugned order. In addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% of such anonymous donations for the objects of the trust. Section 13(7) clearly provides that nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof, any anonymous donation referred to in section 115BBC on which tax is payable in accordance with the provisions of that section. 5. Adverting to the facts of the instant case, it is observed that the AO issued notices u/s.133(6) to 49 persons which were either not served or remained unresponded. Show cause notice was issued on 11-12-2018 requiring the assessee to prove the claim of having received donations from identifiable persons. The assessee submitted reply on 24-12-2018 requiring some m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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