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TMI Blog2018 (8) TMI 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 115BBC(3) the anonymous donation means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed. D. R. was not able to demonstrate as to what other particulars have been prescribed for recording the voluntary contributions or donations. The record maintaining the name and address of the persons has already been maintained by the assessee and during assessment proceedings a complete list was provided to the Assessing Officer - Decided against revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the above information the assessee was required to file address proof for which he had filed for a few donors and the Assessing Officer therefore, treated the entire donation as anonymous donation by holding that the address proof of all the donors were not provided. Learned A. R. submitted that the requirement of the section is that the assessee has to maintain and submit a complete list along with addresses of the persons from whom donations were received and for which he had already made compliance and therefore, learned CIT(A) has rightly deleted the addition. 5. We have heard the rival parties and have gone through the material placed on record. We find that the assessee is registered u/s 12A of the Act vide order dated 10/06/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (E) where the requirement of section 115BBC has been discussed. The relevant findings of learned CIT(A) are reproduced as under: "5.4 I have examined the facts and circumstances of the case and have considered the findings of the AO and submissions of the appellant. The main issue in dispute is whether provisions of sec 115BBC of the I.T Act, 1961 were violated or not by the appellant and whether the donations of ₹ 95,00,000/- received by it can be categorised as anonymous donations. In order to prevent channelisation of unaccounted money to these institutions by way of anonymous donations, a new section 115BBC has been inserted to provide that any income of a wholly charitable trust or institution by way of any anonymous don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble ITAT Bench A in ITO-2(3), Lucknow Vs. M/s Saraswati Educational Charitable Trust in ITA no 776/LKW/2014 Dated 17.06.2015 werein the facts on the issue of anonymous donations are similar to the appellant's case. 5.6 Reliance was placed on decision of Hon'ble Delhi bench of ITAT in case of Hans Raj Samarak Society Vs. ADIT 16 Taxman 103. As per the decision the receiver has the obligation to maintain the identity indicating the name and address only and nothing more. No other particular has been prescribed under the provision. No other word can be read in Sec-115BBC(3) other than words finding place therein. 5.7 Reliance was also placed on decision of Hon'ble Delhi High Court which confirmed the decision of Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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