Income Tax Officer (Exemption)-1, Raipur vs. Shri Chaitany Mahaprabhu Shikshan Sansthan, Raipur
ITA 235/RPR/2019[2014-15]Status: DisposedITAT Raipur08 Sept 2022AY 2014-15
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 235/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, (Exemption)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Chaitany Mahaprabhu Shikshan Sansthan 2, Jindal Niwas, Ramsagarpara, Raipur(C.G.)-492 001 Pan : Aaits4845F ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, Cas Revenue By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115BSection 143(2)Section 143(3)Section 158BSection 68
…d donors as anonymous donations under Sec. 115BBC of the Act. The CIT(A) drawing support from the orders of the ITAT, Hyderabad in the case of Vaishnavi Educational Society, 167 TTJ 774 (Hyd) and that of the ITAT, Delhi in the case of Hansraj Samarak Society, 133 ITD 530 (Del), therein concluded that now when the assessee had not only furnished the list of donors but also produced the copies of the receipts issued to them, therefore, there was no justification on the part of the A.O in treating the same as anonymous donations. 7 ITO (Exemption)-1 Vs. Shri Chaitany Mahaprabhu Shikshan Sansthan 5. Adverting to the…