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TMI Blog2020 (8) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt number, name and address of the donors and the amount of donation received. Thus such details are sufficient to decide this aspect of the matter as to whether the donation are anonymous or not. Hence, we feel it proper to restore this matter on this issue also back to the file of CIT(A) for fresh decision. Thus respectfully following this tribunal order above, we restore both issues i.e. the issue about allowability of exemption u/s 11 in both years and about addition made by the AO u/s 115BBC by alleging that this donation is unanimous donation to CIT (A) for fresh decision with similar directions - Appeals of the assessee are partly allowed for statistical purposes. - SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tribunal noted that registration u/s 12A in that case was granted on 19.10.2016 but the order of CIT (A) was passed on 20.03.2016 as noted in para 3 of that tribunal order and under these facts, the tribunal restored the matter back to the file of CIT (A) for a fresh decision in respect of allowability of exemption/s 11. He also submitted that in the present case also, the facts are similar because registration u/s 12A was granted on 19.10.2016 as per the certificate available on page 65 of the paper book and both the orders of CIT (A) were passed in march 2016 and therefore, in the present case also, the issue about allowability of exemption/s 11 in both years should be restored back to the file of CIT (A) for a fresh decision in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on pages 121 to 147 of the paper book and these details also include the same particulars such as date of receipt of donation, Receipt No., name and address of the donors and the amount of donation received and therefore, on this issue also in A. Y. 2009 10, the matter should be restored to CIT (A) for fresh decision with similar direction. Learned DR of the revenue supported the orders of the lower authorities. 3. WE have considered the rival submissions. We find that as per above discussion, the facts in the present case are identical on both issues i.e. allowability of exemption u/s 11 in both years and addition u/s 115BBC in A. Y. 2009 10. Hence, we first reproduce para nos. 4 to 6 from the tribunal order rendered in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence, on this issue also, the matter should be restored back to the file of CIT(A) for a fresh decision after considering these details. Learned DR of the Revenue supported the order of learned CIT(A). 6. We have considered the rival submissions and we find that in para No.6b of his order, it is held by learned CIT(A) that the assessee has not filed full details regarding the donors which means that some details were filed by the assessee regarding donors which is not considered as full details by learned CIT(A) but he has not pointed out the defects or the short comings in the details filed by the assessce. For all these three years, we find that in these details filed in paper book before u as noted above, the particulars given ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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