ANIL SWATHI BALRAM FOUNDATION,VIJAYAWADA vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

ITA 34/VIZ/2026Status: DisposedITAT Visakhapatnam13 August 2026AY 2017-186 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that once tax is paid on anonymous donations under Section 115BBC, records of donors are not required. Therefore, treating these donations as unexplained cash credits under Section 68 was incorrect.

What were the facts?

The assessee, a trust, received anonymous donations and paid tax under Section 115BBC. The AO treated these donations as unexplained cash credits under Section 68 and taxed them under Section 115BBE. The CIT(A) confirmed these additions.

What were the issues?

Whether anonymous donations, on which tax has been paid under Section 115BBC, can be treated as unexplained cash credits under Section 68. Whether the requirement to maintain donor records applies when tax is paid under Section 115BBC.

Which sections of the Income-tax Act were involved?

Section 11,Section 115BBC,Section 68,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 13.08.2026

PER SHRI MANJUNATHA G., ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of the Commissioner of Income Tax(Appeals) {“Ld.CIT(A)”], National Faceless Appeal Centre (“NFAC”), Delhi vide DIN & Order No. ITBA/NFAC/S/250/2025-26/1084561908(1) for the A.Y.2017-18. ITA 34/Viz/2026 Anil Swathi Balram Foundation

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