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Income Tax Appellate Tribunal, “SMC-B” BENCH : BANGALORE
Before: SHRI ARUN KUMAR GARODIA
O R D E R
Per Shri A.K. Garodia, Accountant Member
This appeal is filed by the assessee and the same is directed against the order of ld. CIT(A)-14, Bangalore dated 30.05.2019 for Assessment Year 2014-15.
The grounds raised
by the assessee are as under. “1. The learned CIT (A) erred in sustaining an addition of Rs. 5,98,000/- being Anonymous Donations u/s 115BBC of the Income Tax Act, 1961 although full details of all the donations were filed before the Assessing Officer.
2. The learned CIT (A) ought to have appreciated that the Assessing Officer did not furnish which of the donations were being referred to as anonymous from the list of donors supplied to him at the assessment stage and also shown to the CIT (A) during the appeal proceedings.
3. The appellant is a trust having the following main objects and collected donations from various devotees. a. To promote literary activities by establishing educational institutions, Gurukulas, Guru Peeta and to promote the cause of education and scientific thinking. b. To promote social and cultural upliftment and develop harmonious relationship of the society. c. To improve the living conditions of people and to establish hospital, medical centres, yoga centers and free old age homes. d. To launch Nityaannadana scheme to provide free food and stay to needy pilgrims. e. Co-operation and contribution to other trust-to join hands with the trusts/institutes which carry on similar activities and recognised public charitable trusts under the Income Tax Act 1961.
4. The CIT (A) failed to appreciate that in the earlier year the