“anonymous donation”

Charitable TrustsSection 115BBCSection 115BBC175 judgments

The decision most relied on for anonymous donation is CIT v. Halai Namon Association ( (330 ITR 24), cited in 33 judgments on BharatTax.

Leading authorities on anonymous donation

CIT v. Halai Namon Association (

330 ITR 24 · 2011 · High Court

citing judgments

Profits generated from activities for the advancement of a general public utility (GPU) do not automatically qualify for exemption under Section 11 if the GPU is carried on as a business. Even if business profits are reinvested into charitable activities, the exemption under Section 11 will not be available.

CIT & Another v. MBA Nahata Charitable Trust

364 ITR 693 · Reported

citing judgments

Exemption under section 11 of the Income-tax Act is allowable for charitable trusts even if donations are anonymous, provided the amounts are spent towards charitable objects.

(a) DIT(E) v Keshav Social and Charitable Foundation (2005) 278 ITR 152 (Del) (b) CIT v. Uttaranchal Welfare Society

364 ITR 398 · 2014 · High Court

citing judgments

Section 68 of the Income-tax Act, 1961, does not apply to a sum that has already been offered as income or utilized for charitable purposes.

Judgments citing anonymous donation

Narayani Siddhar Peedam Charitable Trust, Vellore vs. DDIT (Exemptions-III), Chennai

ITA 1532/CHNY/2025[2011-12]Status: DisposedITAT Chennai26 Nov 2025AY 2011-12

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.: 1532/Chny/2025 निर्धारण वर्ष/Assessment Year: 2011-12 Shri Narayani Siddhar Peedam Charitable Trust, Rep. By Trustee, K. Soundararajan, Thirumalaikodi, Ariyur Village, Vellore 632 055. Pan: Aaatn 3254F (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement The Deputy Director Of Vs. Income Tax, (Exemptions – Iii) Chennai (प्रत्यर्थी/Respondent) : Shri N. Muralikumaran, Sr. Advocate : Ms. Mythili, Jcit : 25.11.2025 : 26.11.2025 आदेश/Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Addl/Jcit(A)-5, Mumbai Dated 29.03.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2011-12. :- 2 -:

Section 115BSection 12ASection 143(2)Section 143(3)Section 250Section 80G(5)(vi)

case of Sundeer Deep Educational Society (supra) reads as follows:- :- 6 -: ITA No.1532/Chny/2025 "S. 11 Law on taxability of voluntary donations as "anonymous donations" u/s_115BBC_or as "cash credit" uls 68 in hands of chantable trust explained The assessee, a charitable institution, received donations of Rs.3.55 crore. It maintained a record ... letters came back undelivered or were not replied to. The AO held that as the confirmations were not received, the said donations were “anonymous donations

Sri Gowri Sankara Sagara (Uppara) Anna Sathra Sangham, Kurnool vs. ITO., Exemption Ward, Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1507/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Nov 2025AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

mode of receipt of voluntary contributions, failing which the A.O. proposed to treat the entire voluntary contributions of Rs. 1,06,98,759/- as anonymous donations under Section 115BBC of the Act, for which there was no response form the assessee. 6 Sri Gowri Sankara Sagara (Uppara) Anna Sathra Sangham ... Section 144 r.w.s. 143(3) of the Income Tax Act, 1961 and treated the entire voluntary contributions of Rs. 1,06,98,759/- as anonymous donations under Section 115BBC of the Act and brought the same to tax and thus assessed the total income of the assessee

Menaba Charitable Trust, Ahmedabad vs. The ITO, Ward-1(Exemptions), Ahmedabad

ITA 1361/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1361/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Menaba Charitable Trust The Ito बनाम/ 26, Mahavir Jain Soc., Ward-1 (Exemptions) V/S. Bapunagar Ahmedabad – 380 015 Ahmedabad – 380 024 "थायी लेखा सं./Pan: Aaatm 2171 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Rushin Patel, Ar Revenue By : Shri C Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Assessee Raised The Following Grounds Of Appeal:

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri C Dharani Nath, Sr.DR

Section 11Section 115BSection 250

facts in making the addition of Rs.32,74,493/- to the total income of the appellant on account of treating donations as the 'anonymous donation' under section 115BBC of the Income Tax Act. 1.3 That the learned assessing officer has erred in making the addition on account of anonymous donation ... beyond the purview of the exemption under section 11 and 12 of the Income Tax Act, 1961 on account of 'anonymous donations' despite the fact that any voluntary contribution received by a Charitable or religious trust shall be deemed to be income derived from property held under Trust to extent

Nir Ideal Home for Mentally Retarded and Associated Disability, Haroa vs. ITO, Ward 1(1), Exempt, Kolkata

Accordingly the grounds raised by the appellant in this regard are dismissed”

ITA 1376/KOL/2025[2022-2023]Status: DisposedITAT Kolkata30 Oct 2025AY 2022-2023

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1376/Kol/2025 Assessment Year: 2022-2023 Nir Ideal Home For Mentally Retarded & Associated Disability,………………..……Appellant Vill. Pilkhana, Haroa, North 24-Parganas-743425, West Bengal [Pan:Aaaan3642G] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Exemption, Kolkata, (Assessment Unit, Income Tax Department), Income Tax Building, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Arvind Agrawal, A.R., Appeared On Behalf Of The Assessee Shri Mrinmay Basak, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 28, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

Section 115BSection 143(2)Section 80G

furnished its reply along with Memorandum of Association, audited financials and computation of income for the AY 2022-23. The appellant claimed that the anonymous donation received during the year under consideration of Rs.17,65,436/- should not be treated as violation of section 115BBC as the Trust comes under ... religious’ 2 Nir Ideal Home For Mentally Retarded And Associated Disability nature to claim such exception and hence, the ld. Assessing Officer brought the anonymous donations of Rs.17,65,436/- received during the year under consideration to tax as per the provisions of section 115BBC

Lakshmiammal Progressive Educational Trust, Komarapalayam vs. The Income Tax Officer, Exmeptions, Salem

In the result, the appeal filed by the assessee is allowed

ITA 2193/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Oct 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri S.R. Srikrishna, CAFor Respondent: Ms. V. Supraja, Addl.CIT

Section 11Section 115BSection 12ASection 143(3)Section 250

assessment order passed u/s.143(3) r.w.s.143(3A) & 143(3B) of the Act dated 29.01.2021, treated the donation of Rs.31,60,400/- as anonymous donation and taxed the same u/s.115BBC of the Act. 5. Aggrieved by the assessment order completed, assessee filed appeal before the First Appellate Authority (FAA). Before ... course of appellate proceedings, assessee had submitted full details of such donations received. The FAA accepted the fact that it is not :- 4 -: anonymous donations however, treated the same as not voluntary donation since it was part of the procedure for admission in schools and confirmed the disallowance of exemption

Shri Mahaveer Charitable Trust, Allahabad vs. ITO(Exemption), Allahabad

In the result, the appeal of the assessee is partly allowed

ITA 181/ALLD/2024[2013-14]Status: DisposedITAT Allahabad14 Oct 2025AY 2013-14

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2013-14 Shri Mahaveer Charitable Trust, Vs Income Tax Officer 46, Rajendra Nagar, Baluaghat, (Exemption), Allahabad Allahabad-211003, U.P. Pan: Aahts9123K (Appellant) (Respondent) Assessee By: Dr. Pawan Jaiswal & Sh. Ajit Kumar, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.07.2025 Date Of 14.10.2025 Pronouncement: O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit, Nfac Dated 28.09.2024, Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee That Was Filed Against The Orders Of The Income Tax Officer (Exemption), Allahabad Dated 30.03.2018. The Grounds Of Appeal Are As Under: - “1. Because The Impugned Order Of The Ld. Cit(A) Dated 28.09.2024 Affirming The Addition Of Rs. 1,97,69,650/- On Account Of Donation Received & Rejection Of The Submissions Of The Appellant That Appeal Proceedings Pending Against The Order Passed Under Section 143(3) Dated 30.03.2016 Are Infructuous Is Absolutely Illegal & Against The Principles Of Law. 2. Because The Hon'Ble Supreme Court In The Case Of Cit V. Alagendran Finance Ltd. [27.07.2007] Had Observed That When An Order Of Assessment Is Reopened, The Previous Assessment Will Be Held To Be Set Aside & The Whole Proceedings Would Start Afresh & In The Case In Hands The Assessment Order Dated 30.03.2016 Has Been Set-Aside By The Then Incumbent Ld. Cit(E); That Is To Say That No Assessment Existed On The Date When Order Dated 28.02.2018 Under Section 263 Of The Act Was Passed By The Then Incumbent Cit(E). 3. Because Section 263 Of The Act Grants Power To The Jurisdictional Commissioner To Direct For Revision Of Orders & Reads As Under (Relevant Statute Quoted):

For Appellant: Dr. Pawan Jaiswal & Sh. Ajit Kumar, AdvocatesFor Respondent: Sh. A.K. Singh, Sr. DR

Section 143(3)Section 263

scrutiny assessment under section 143(3) at a total income of rupees Nil. However, the donations of Rs.1,97,69,650/-. were treated as anonymous donations and therefore, were brought to tax under section 115BBC of the Income Tax Act, 1961. 3. Being aggrieved by the said assessment order ... could attract the provisions of section 68 of the Income Tax Act, 1961. The ld. CIT (Exemption) had further observed that even though the anonymous donations amounting to Rs. 1,97,69,650/- had been charged to tax under section 115BBC, the interest under section 234A and 234B

S K N Sikshan Sansthan, Bhadhadhar vs. Dy. Commissioner Income Tax (Central)-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 445/JPR/2025[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumarskn Shikshan Sansthan, 1, N. H. 11 Bhadhadar Sikar 332 315 Pan No.: Aamts 1103L ...... Appellant Vs.

For Appellant: Mr. Shafi Mohammad, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT

Section 10Section 115BSection 12ASection 143(3)Section 147Section 148Section 250Section 57

assessee has raised the following grounds of appeal: - 1. That the addition and treatment of Corpus Donation Rs. 16,37,300/- as anonymous donation is illegal and unjustified looking to the facts of the case, because receipts were for specific directions. ITA No. 445-JP-2025 SKN Sikshan Sansthan ... matter was deliberated between the AO and the assessee, ultimately, the amount mentioned (supra) was added back to the income of the assessee as anonymous donations u/s. 115BBC of the Act. The assessee being aggrieved with the same preferred an appeal before the ld. CIT (A) who in turn

Aryans Educational and Charitable Trust Regd, Mohali vs. Commissioner of Income Tax, Exemptions, Chandigarh

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

applying the provisions of section 115BBC and section 68 of the Act treating corpus donations received from students to be anonymous donations. 8. We find that the not considering the evidence filed by the Assessee during the appellate proceedings before the ld. CIT(A) is not justified on the part ... further been mentioned in the notice that the trust funds were being misused to the advantage of trustees/chairman and on account of receipts being anonymous donations masqueraded as receipts from students. It is pertinent to mention here that the A.Y.2025-26 11 Hon'ble ITAT has already deleted the additions made

Shree Jain Swethambar Murti Pujak Sangh, Chennai vs. ITO, Exemptions Ward-4, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1994/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Sept 2025AY 2019-20

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1994/Chny/2025 िनधा"रण वष"/Assessment Year:2019-20 M/S. Shree Jain Swethambar The Income Tax Officer, Murti Pujak Sangh, Vs. Exemptions Ward 4, 55, Thirumalai Raja Puram, Chennai. Avadi, Chennai – 600 054. Pan: Aagts 7268G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hitesh, Advocate For Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 17.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 17.09.2025

For Appellant: Shri Hitesh, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 250

solitary issue raised is whether the First Appellate Authority (FAA) is justified in confirming the addition of Rs.1,26,453/- as anonymous donations. 3. Brief facts of the case are as follows: The assessee is a trust. For the assessment year 2019-20, the return of income was filed declaring ... r.w.s. 144B of the Act vide order dated 27.08.2021. In the said assessment order, the AO made addition of Rs.1,26,453/- as anonymous donations since assessee did not submit the requisite details of the donors. 4. Aggrieved by the assessment order making addition of Rs.1,26,453/- assessee filed

DCIT Central Circle-06, New Delhi vs. Santosh Trust, New Delhi

ITA 1427/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Suresh K. Gupta, AdvFor Respondent: Sh. Mahesh Shah, CIT, DR

Section 12ASection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69ASection 80G(5)(iv)

such cases where the Assessing Officer infers income for a charitable institution other than what is admitted in the books, whether by anonymous donations or by way of loan, the source of which cannot be proved, such income will also be exempt subject only to the conditions for application ... this fact, it is an undisputable fact that the aggregate income of Rs.91.07 Crore is the income which does not partake character of anonymous donation /s 115BBC of the Act. As per section 115BBC(1), if any institution, trust, university covered w/s 10(23C)(iiiad

Sangamner Medical Foundation and Research Institute, Ahmednagar vs. Exemption Circle Aurangabad, Ahmednagar

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 900/PUN/2025[2018-19]Status: DisposedITAT Pune26 Aug 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Akhilesh Srivastva

Section 115BSection 12ASection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 80Section 80G

confirming the action of the Ld. AO invoking the provisions of section 115BBC without bringing on record any material to treat the donation as anonymous donations. 5. The Ld. CIT(A) as well as the Ld. AO has erred in not considering the without prejudice contention of the appellant that ... view of past assessment record and to purchase peace of mind the appellant trust agrees for considering 25% of the cash donations as anonymous donations without giving any valid reason for the same. 6. The appellant prays that – a. The addition amounting to Rs. 2,12,97,163/- may please

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3925/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Aug 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR

Section 11Section 115BSection 143(3)

Learned Assessing Officer in treating the Corpus Donation of Rs.5,72,19,157/- and Non-Corpus donation of Rs.6,71,255/- as anonymous donations and taxing the same u/s.115BBC of the Act, without considering the facts & circumstances of the case. Rs. 1,95,42,790/- 5. On the facts ... Assessing Officer has erred in confirming the action of the Learned Assessing Officer in treating the interest income of Rs. 44,02,622/- as anonymous donation and taxing the same u/s.115BBC of the Act, without considering the facts & circumstances of the case 6. On the facts and circumstances

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3924/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR

Section 11Section 115BSection 143(3)

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3923/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR

Section 11Section 115BSection 143(3)

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3907/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Aug 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR

Section 11Section 115BSection 143(3)

Income Tax Officer, Exemptions Ward, Trichy vs. Arulmigu Swaminatha Swami Thirukkovil, Kumbakonam

In the result, the appeals filed by the revenue in ITA Nos

ITA 370/CHNY/2025[2013]Status: DisposedITAT Chennai30 Jul 2025

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 370 & 368/Chny/2025 & Co Nos.32 & 33/Chny/2025 (In Ita Nos.: 370 & 368/Chny/2025) धनिाारण वर्ा / Assessment Year: 2013-14 & 2014-15 Income Tax Officer, Arulmigu Swaminatha Swami Exemptions Ward, Trichy, Thirukkovil, Vs. The Executive Officer, Swamimalai, Kumbakonam – 612 301. [Pan: Aaata-6446-J] (अपीलाथी/Appellant) (Respondent/Cross Objector) अपीलाथीकीओरसे/ Appellant By : Shri. P. Krishna Kumar, J.C.I.T. प्रत्यथीकीओरसे/Respondent By : Shri. N. Arjun Raj, Advocate सुनवाई की तारीख/Date Of Hearing : 09.05.2025 घोर्णा की तारीख/Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per Bench: These Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Are Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2013-14 & 2014-15, Vide Order Dated 20.12.2024. Since The Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue & Cross Objections Filed By The Assessee Were Heard & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate

Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

facts of the case, the source for cash deposits was undisputedly from the hundial collections/offerings from the devotees / public at large and the anonymous donations received by the religious entity under the Act would be outside the scope of the charging provisions of the Act especially considering the exceptions carved

The Income Tax Officer, Exemptions Ward, Trichy vs. Arulmigu Swaminatha Swami Thirukkovil, Kumbakonam

In the result, the appeals filed by the revenue in ITA Nos

ITA 368/CHNY/2025[2014-15]Status: DisposedITAT Chennai30 Jul 2025AY 2014-15

For Appellant: Shri. P. Krishna Kumar, J.C.I.TFor Respondent: Shri. N. Arjun Raj, Advocate

Section 10Section 11Section 12A(1)(b)Section 139Section 139(1)Section 147

Shetkari Shikshan Prasarak Mandal, Beed vs. DCIT(E) Circle, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 2177/PUN/2024[2016-17]Status: DisposedITAT Pune22 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2177/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Shetkari Shikshan Prasarak Vs. Dcit, Exemption Circle, Mandal, Aurangabad. Anand Bhavan, Nagar Road, At Post Tq Ashti, Dist. Beed- 414203. Pan : Aaets0130K Appellant Respondent

For Appellant: Shri Prateek JhaFor Respondent: S/Shri Ajay Kumar Keshari &

Section 115Section 12ASection 143(1)Section 143(2)Section 143(3)Section 154Section 234ASection 234BSection 250(6)Section 80G

income tax act on 22 December 2018 and made addition of Rs.2,79,02,790/- on ad-hoc basis towards anonymous donation to be taxed under section 115 BBC of the Income Tax Act, since 4 assessee trust was unable to provide complete details of donors. In the computation sheet

Shetkari Shikshan Prasarak Mandal, Beed vs. DCIT(E0 Circle, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 2176/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2176/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Shetkari Shikshan Prasarak Vs. Dcit, Exemption Circle, Mandal, Aurangabad. 0 Anand Bhavan, Nagar Road, At Post Tq Ashti, Dist. Beed- 414203. Pan : Aaets0130K Appellant Respondent

For Appellant: Shri Prateek JhaFor Respondent: S/Shri Ajay Kumar Keshari &

Section 115Section 12ASection 143(1)Section 143(2)Section 143(3)Section 154Section 234ASection 250(6)Section 80G

income tax act on 30th December, 2019 and made addition of Rs.6,29,38,630/- on ad hoc basis towards anonymous donation to be taxed under section 115 BBC of the Income-tax Act, since assessee trust was unable to provide complete details of donors. Against the above assessment order

Shanti Devi Jain Memorial Trust, Muzaffarnagar vs. Income Tax Officer (Exemption), Ghaziabad

ITA 2760/DEL/2023[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Ms. Madhumita Royassessment Year: 2009-10

Section 1Section 115BSection 12ASection 143(3)Section 147Section 148Section 2

hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the Ld. AO made addition on account of anonymous donation receipt which is different to the reason recorded by the Ld. AO in reopening the assessment under Section 147/148 of the Act and thus ... account and consequently notice issued under Section 148 of the Act, the order of addition made by the Ld. AO is on account of anonymous donations under Section 115BBC to the tune of Rs.10,69,100/- which is completely different from that of the reason recorded