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TMI Blog2016 (9) TMI 1668X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Nikhil Agrawal,Sanjai Kumar Mishra 1. Sri Gaurav Mahajan, Advocate for appellant and Sri Nikhil Agrawal, Advocate for respondent. 2. This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961") has arisen from the judgment and order dated 07.01.2014 passed by Income Tax Appellate Tribunal, Lucknow Bench "B" Lucknow (hereinafter ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come in the form of voluntary contribution made with specific direction that they shall form part of the corpus of the trust or institution", meaning thereby that twin condition of voluntary contribution and specific direction have to be fulfilled which in the present case was not fulfilled, hence additions were made U/s. 68 R/w 115(BBC) R/w 111D? 3. Whether the ITAT erred in law in dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the ITAT erred in law in deleting the corpus donation of Rs.1,60,31,679/ made by the Assessing Officer U/s. 68 on account of unexplained corpus donation without appreciating that assessee society activities were not found genuine and are not being carried out in accordance with the stated objects of the society? 7. Whether the ITAT erred in law in deleting the addition of Rs.74,78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise since Section 115 (BBC) itself was inserted in the Income Tax Act, 1961 w.e.f. 01.04.2007 and assessment year in question is 2005-06. 5. It is further submitted that Questions No. 4, 5 and 6 are covered by an earlier judgment of this Court between same parties in Income Tax Appeal No. 276 of 2009 where similar Questions No. 1, 2 and 3 have been answered in favour of Assessee and again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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