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TMI Blog2020 (9) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ding should be clearly recorded as to whether and to what extent, the donations so received qualify as anonymous donations or not - we set aside the matter to the file of ld. CIT(A) to consider the details so submitted by the assessee and decide the matter afresh on merits as per law including the contention of the assessee regarding applicability of section 115BBC after providing reasonable opportunity to the assessee. Computation of income in terms of section 11 and 12 - This matter is also set aside to the file of the ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. - ITA No. 587/JP/2019 - - - Dated:- 22-9-2020 - SHRI VIJAY PAL RAO, JM And SHRI VIKRAM SINGH YADAV, AM Assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e having been issued by the AO on 09.11.2016. The appellant during the course of appellate proceedings has not filed any application for admission of additional evidence under Rule 46A. Therefore, the additional evidences submitted by the appellant during the course of appellate proceedings are not admitted under Rule 46A, as the appellant has failed to show that the case of the appellant was covered under any Clause of Rule 46A. As during the course of assessment proceedings, the appellant had not filed any explanation or detail with regard to the amount of ₹ 31,69,001/- taken directly in the Balance Sheet without routing the same through the Income Expenditure Account, therefore, I am of the considered view that the AO has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e voluntary contribution so received was treated as anonymous donation in terms of section 2(24)(iia) read with section 115BBC of the Act. 4. It was further submitted that the assessee went in appeal against the said findings and an affidavit was filed before the ld. CIT(A) and assessee requested him to consider the facts and evidence placed on record and the said details were again submitted before the ld. CIT(A). However, the ld. CIT(A) has treated the said details as additional evidences and has not admitted the same invoking the provisions of Rule 46A. It was submitted that these were not additional evidences which was submitted for the first time before the ld. CIT(A) rather these documents were duly submitted before the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46A and in absence of satisfaction of any condition specified therein, the ld. CIT(A) has rightly dismissed the appeal of the assessee by not admitting the additional evidences. It was further submitted that one of the objects of the assessee s trust being setting up of educational institutions and carrying out activities in the field of education and which was considered while granting the approval under section 12A(a) of the Act, merely because the assessee has not set up any educational institution or has not carry on any activities in the educational sphere doesn t mean that the assessee trust is not setup for educational purposes and therefore, the provisions of section 1115BBC are clearly applicable as the assessee has failed to subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s so submitted by the assessee needs to be duly examined and basis such examination, a finding should be clearly recorded as to whether and to what extent, the donations so received qualify as anonymous donations or not. Therefore, in the facts and circumstances of the present case, we set aside the matter to the file of ld. CIT(A) to consider the details so submitted by the assessee and decide the matter afresh on merits as per law including the contention of the assessee regarding applicability of section 115BBC after providing reasonable opportunity to the assessee. Ground No. 2 and 3 are disposed off accordingly. 7. In ground No. 3, the assessee has challenged the computation of income in terms of section 11 and 12 of the Act. Since, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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