“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

Sri Venakteswara Swamy Devastanam, Jamalapuram vs. ITO., Exemption Ward1- (3), Hyderabad

In the result, both the appeals filed by the assessee are partly allowed

ITA 1003/HYD/2024[2016-2017]Status: DisposedITAT Hyderabad03 Jul 2025AY 2016-2017

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR

Section 11

Devasthanam and therefore, the same Page 15 of 37 ITA Nos 1002 and 1003 of 2024 Sri Venkateswara Swamy Devastanam cannot be treated as anonymous donation to be taxed u/s 115BBC of the Act. 7. As regard the first issue, the learned AR submitted that the provisions of section ... State Govt. The A.O has rejected the claim of the assessee and assessed the donations received under Hundi (Box collection) as anonymous donation u/s 69A r.w.s. 115BBC of the Act. 9.1 On appeal, the CIT (A) has deleted the addition u/s 69A, however, since the assessee has not filed

Sri Venkateswara Swamy Devastanam, Jamalapuram vs. ITO., Exemption Ward-1(3), Hyderabad

In the result, both the appeals filed by the assessee are partly allowed

ITA 1002/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad03 Jul 2025AY 2013-2014

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR

Section 11

Hemkunt Foundations, Gurugram vs. Principal Commissioner of Income Tax, (Central) -1, Delhi

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

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing

Section 12ASection 133ASection 143(2)Section 80G

facts and circumstances of the case and in law the PCIT Central, Delhi has erred in cancelling the registration u/s 12AB for receipt of anonymous donations whereas there is no such prohibition on acceptance of anonymous donations under the Act. 14. That in view of facts and circumstances ... assessee u/s 12AB from FY 2021-22 onwards is cancelled. VI. As discussed in paras 73 to 78 above, the assessee has received anonymous donations of Rs. 61,79,445/-during F.Y. 2019-20 to 2021-22 which is liable to be added back as anonymous donations u/s 115BBC

St. Josephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-1(3), Chennai

ITA 3297/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से / Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

St. Joshephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

declaring gross-receipts of Rs.49,40,58,348/- [including voluntary contribution of Rs.24 lakhs] and income of Rs.78,75,000/- representing anonymous donation u/s.115BBC of the Act. The AO assessed the gross receipts of the assessee at Rs.50,67,33,348/- by framing the assessment order u/s.143(3) r.w.s.153B ... should be noted that the amount of Rs.24,00,000/- had been disclosed as voluntary contributions and Rs.78,75,000/- had been disclosed as anonymous donations in the return filed dated 15.01.2021 which at the time is a duly filed return of income as the time limit for filing

St. Josephs Institute of Science and Technology Trust, Chennai vs. Dcot. Central Circle-1(3), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

declaring gross-receipts of Rs.49,40,58,348/- [including voluntary contribution of Rs.24 lakhs] and income of Rs.78,75,000/- representing anonymous donation u/s.115BBC of the Act. The AO assessed the gross receipts of the assessee at Rs.50,67,33,348/- by framing the assessment order u/s.143(3) r.w.s.153B ... noted that the amount of Rs. 24,00,000/- had been disclosed as voluntary contributions and Rs. 78,75,000/- had been disclosed as anonymous donations in the return filed dated 15.01.2021 which at the time is a duly filed return of income as the time limit for filing

St. Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3294/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

St.Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

declaring gross-receipts of Rs.49,40,58,348/- [including voluntary contribution of Rs.24 lakhs] and income of Rs.78,75,000/- representing anonymous donation u/s.115BBC of the Act. The AO assessed the gross receipts of the assessee at Rs.50,67,33,348/- by framing the assessment order u/s.143(3) r.w.s.153B ... noted that the amount of Rs. 24,00,000/- had been disclosed as voluntary contributions and Rs. 78,75,000/- had been disclosed as anonymous donations in the return filed dated 15.01.2021 which at the time is a duly filed return of income as the time limit for filing

Vasant Vyakhyanmala, Nashik vs. The Income Tax Officer, Exemption Ward 1(1), Nashik

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

ITA 1097/PUN/2025[2017-2018]Status: DisposedITAT Pune05 Jun 2025AY 2017-2018

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1097/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Vasant Vyakhyanmala, V The Income Tax Officer, S.No.512/3/47, Lokshahir S Exemption Ward-1(1), Gajabhau Beni Marg, Samata Nashik. Nagar, B/H Runanubandh, Mumbai Agra Road, Nashik – 422011. Maharashtra. Pan: Aaatv3367P Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 03/06/2025 Date Of Pronouncement 05/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-1, Visakhapatnam Under Section 250 Of The Income Tax Act, 1961 Dated 25.02.2025 For The A.Y.2017-18 Emanating From Order Under Section 143(3) Of The Act, Dated 14.11.2019. The Assessee Has Raised The Following Grounds Of Appeal :

Section 115BSection 143(3)Section 250

Whether the Honourable ADDL/JCIT (A) -1, Vishakhapatnam erred in law and on facts in confirming the addition of Rs.13,40,000 as anonymous donations under Section 115BBC of the Income Tax Act, 1961, without appreciating the fact that the donors were identified and details such as name, PAN, and address

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non-

ITA 880/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh03 Jun 2025AY 2012-13

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)

Section 68

note that the assessee has not submitted proper documentation evidencing the identity of the donors. In terms of section 115BBC of the Act, anonymous donations received by a charitable or religious trust are chargeable to tax at the rate of 30%. Even if such donations are styled as “corpus donations ... establish the identity of donors unless falling within the exceptions prescribed. We may reproduce the relevant section 115BBC, which is as under:- Section 115BBC – Anonymous donations received by certain entities (1) Where- (a) the total income of a person includes any income by way of any anonymous donation

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

ITA 879/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh03 Jun 2025AY 2011-12

Bench: Us. Therefore, For The Sake Of Convenience & To Avoid Repetition, We Are Taking Ita No. 879/Del/2018 As The Lead Appeal & Reproducing The Facts, Grounds Raised & The Order Passed By The Ld. Cit(A)Karnal, For Completeness. 2. The Case Was Listed For Hearing On 29/5/2025 , When The Matter Was Called, There Was No Appearance From The Side Of The Assessee. It Is Noted From The Record That Earlier Mr. Tej Mohan, Advocate, Was Appearing On Behalf Of The Assessee. However, No Adjournment Request Or Explanation For Non-Appearance Has Been Filed. The Conduct Of The Assessee Indicates A Lack Of Interest In Prosecuting The Appeal. However, Considering Non- Appearance On Behalf Of The Assessee On Many Earlier Occasions & The Nature Of The Issues Involved, We Proceed To Decide The Appeal On Merits As Well.

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)

Section 68

note that the assessee has not submitted proper documentation evidencing the identity of the donors. In terms of section 115BBC of the Act, anonymous donations received by a charitable or religious trust are chargeable to tax at the rate of 30%. Even if such donations are styled as “corpus donations ... establish the identity of donors unless falling within the exceptions prescribed. We may reproduce the relevant section 115BBC , which is as under:- Section 115BBC – Anonymous donations received by certain entities (1) Where— (a) the total income of a person includes any income by way of any anonymous donation

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

ITA 878/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh03 Jun 2025AY 2010-11

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)

Section 68

note that the assessee has not submitted proper documentation evidencing the identity of the donors. In terms of section 115BBC of the Act, anonymous donations received by a charitable or religious trust are chargeable to tax at the rate of 30%. Even if such donations are styled as “corpus donations ... establish the identity of donors unless falling within the exceptions prescribed. We may reproduce the relevant section 115BBC , which is as under:- Section 115BBC – Anonymous donations received by certain entities (1) Where— (a) the total income of a person includes any income by way of any anonymous donation

Little Scholars Academy, Amroha vs. ACIT Central Circle, Moradabad

The appeal is allowed

ITA 1966/DEL/2023[2019-20]Status: DisposedITAT Delhi29 May 2025AY 2019-20

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Mayank Patawari &For Respondent: Shri Amit Katoch, Sr. DR

Section 11Section 11(6)Section 115BSection 127Section 12ASection 133ASection 142(1)Section 143(2)Section 143(3)Section 68

voucher pertaining to this expenditure is available in this time”. Further while giving answer to the Q.No. 21 he explained that “Said amount was anonymous donation received in cash during F.Y. 2018-19”. 3.4 Therefore after considering the assessee’s written submission, the assessing officer has treated ... Appellant society has also filed a letter stating that the contents were written under pressure by the Manager and a voluntary surrender of anonymous donations of INR 75 Lacs was made in the ITR to buy peace of mind and avoid any hindrance to the activities of the Society

The ITO Ward 1 & Tps, Thodupuzha vs. M/S High Range Rural Development Society, Palakkad

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

ITA 379/COCH/2023[2018-19]Status: DisposedITAT Cochin22 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt.Leena Lal, Sr.ARFor Respondent: Sri.Padmanathan K.V., Advocate

Section 115BSection 12A

asked for the source of this amount from the assessee. In response to which the assessee explained that this is the amount representing anonymous donation towards corpus. However, dissatisfied with the explanation of the assessee, the AO added the amount to the income of the assessee applying the provisions ... ACIT reported in (2024) 164 taxmann.com 744 (Bom.), wherein under similar circumstances the Hon’ble Bombay High Court has affirmed the addition of anonymous donation received from 7145 donors. Therefore, we direct the AO to examine the present case de novo in the light of the judgment

Income Tax Officer (E), Lucknow vs. M/S. Vikat Educational Trust, Lucknow

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed

ITA 394/LKW/2020[2017-18]Status: HeardITAT Lucknow16 May 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2017-18 Income Tax Officer M/S. Vikat Educational V. (Exemption) Trust T.C. 46V, 5Th Floor, U.P.S.I.D.C 32-A, Chandralok, Ltd, Vibhuti Khand, Gomti Aliganj, Lucknow-226020. Nagar, Lucknow-226010. Pan: Aaecc5529M (Appellant) (Respondent) C. O. No. 2/Lkw/2022 (In Arising Out Of Ita. No. 394/Lkw/2020) Assessment Year: 2017-18 M/S. Vikat Educational Trust Ito (Exemption) V. 32-A, Chandralok, Aliganj, 4Th Floor, Pratyaksha Kar Lucknow-226020. Bhawan, Ram Tirath Marg, Lucknow-226001. Pan: Aabtv6124D (Appellant) (Respondent) Appellant By: Shri Shyam Lal, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 05 05 2025 Date Of Pronouncement: 16 05 2025 O R D E R

For Appellant: Shri Shyam Lal, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 115BSection 68

disallowance to the extent of Rs. 510468.00. being of 3% @ of Donation received aggregating to Rs. 17051600.00 on adhoc basis to be treated as Anonymous Donation by treating as undisclosed income u/s 68 of IT Act, 1961, on the grounds of incomplete address of few Donors, furnished by trust ... details regarding the donations received by the appellant were submitted as required u/s 115BBC(3) of the Act. For the purpose of this section anonymous donations means any voluntary contribution refer to in sub-clause (iia) of clause 24 of section 2 of the Act, where a person receiving such

Bk Educational and Welfare Society, Nashik vs. ITO(E), Ward 1(1), Nashik

In the result, appeal of the assessee is partly allowed

ITA 1429/PUN/2024[2021-22]Status: DisposedITAT Pune16 May 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1429/Pun/2024 Assessment Year : 2021-22

For Appellant: Shri Sanket JoshiFor Respondent: Mrs. Indira Adakil

Section 11(1)Section 115BSection 12ASection 131(1)(b)Section 143(2)Section 143(3)Section 250Section 68

payer. However, there is no other detail available. Assessee further submitted that even if the amount of Rs.1,10,000/- is considered as an anonymous donation u/s.115BBC of the Act and that since the application of the alleged sum for charitable purposes is not in dispute therefore ... prove the detail of alleged donation, 5 BK Educational and Welfare Society section 115BBC of the Act can be invoked which is regarding anonymous donation to be taxed in certain cases. For the sake of convenience, section 115BBC is reproduced below : “Anonymous donations to be taxed in certain cases. 115BBC

Thenkumari Educational Society, Monikettipottal Post vs. Assessing Officer, Exemptions Ward, Tirunelveli

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

ITA 504/CHNY/2025[2018-19]Status: DisposedITAT Chennai16 May 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.504/Chny/2025 Assessment Years: 2018-19 Thenkumari Educational Society Assessing Officer, Sivanthi Adithanar College Campus, Exemptions Ward Monikettipottal Post, Main Road Tirunelveli. Pillayarpuram, Kanyakumari Dist, Tamil Nadu-629501. [Pan: Aaatt6085G] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri P.M.Kathir, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri N.Rajakumar, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 13.05.2025 घोषणा की तारीख /Date Of Pronouncement : 16.05.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Shri N.Rajakumar, Addl.CIT

Section 40

charitable trust running ITA No. 504 /Chny/2025 educational schools. It was submitted that additions have been made holding donations of Rs.67,21,100/- as anonymous donations as well as a disallowance of expenses of Rs.4,78,755/- u/s 40(a)(ia). It was stated that non-compliance to statutory notices

Ojas Shikshan Sansthan, New Delhi vs. ITO, Ward Exemp 2(4), Delhi

Appeal is partly allowed

ITA 943/DEL/2025[2017-18]Status: DisposedITAT Delhi13 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 943/Del/2025 : Asstt. Year : 2017-18 Ojas Shikshan Sansthan, Vs Income Tax Officer, C/O C. S. Anand, Adv., Exemption Ward-2(4), B-81, First Floor (Part-B), Defence New Delhi-110002 Colony, Bhishma Pitamah Marg, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaato0864G Assessee By: Sh. C. S. Anand, Adv. & Ms. Vaishnavi Yadav, Adv. Revenue By : Sh. Yogeshwar Sharma, Sr. Dr Date Of Hearing: 13.05.2025 Date Of Pronouncement: 13.05.2025 Order

For Appellant: Sh. C. S. Anand, Adv. &For Respondent: Sh. Yogeshwar Sharma, Sr. DR

Section 115BSection 143(3)

impugned sum had come in the assessee’s hands via banking channel only; and, therefore, the same could hardly be treated as an anonymous donation u/s 115BBC of the Act as even the Revenue’s authorities are fairly admitting that it was transferred from the account of Mr. Davinder Singh

Atlantis It Solution, Mumbai vs. Assistant Commissioner of Income Tax, 6(2), Mumbai

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

ITA 303/MUM/2025[AY 2015-16]Status: DisposedITAT Mumbai23 Apr 2025

Bench: Shri Sandeep Gosain & Shi Prabhash Shankaratlantis It Solution Vs Assistant Commissioner Of Income- 8, Engineer Building, Awabai Tax 6(2), Aayakar Bhavan, M.K. Kasahinath Tardeo, Mumbai- Road, Mumbai-400 020 400 034 Pan : Aalca6845 Appellant Respondent

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Ram Krishn Kedia, SR DR

Section 115BSection 12ASection 133ASection 143(3)Section 35(1)(ii)Section 35ASection 80G(5)

from AYs 2011-2014 to 2017-2018 have been filed on record. In A.Υ. 2013-2014 Α.Ο. made additions on account of anonymous donations under section 115BBC of the 1.T. Act in the order under section 143(3) which have been set aside and deleted ... relevant observations of the Tribunal are extracted hereunder for the sake of reference:- "8. Though the Revenue has taken a plea that for anonymous donation provisions of section 1HSHIM of the Act can be invoked but in the instant case where he assessee has filed various documents to prove

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. Commissioner of Income Tax, Exemption, Pune

In the result, the appeal of the appellant is partly allowed for statistical purposes

ITA 1024/PUN/2023[-]Status: DisposedITAT Pune21 Apr 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari

Section 10Section 115BSection 119Section 12Section 12ASection 12A(1)Section 12A(2)

list of names and addresses of donors. No details of donations received were maintained. Appellant could not produce any documents relating to the anonymous donations. Ld. AO thus alleged that the donations received amounting to Rs.10,94,99,000/- spread during F.Y. 2011-12 to 2016-17 could ... same notice, observations were also made about the post survey assessments and the additions made from A.Y. 2013-14 to 2017-18 for the anonymous donations and were taxed u/s.115BBC of the Act. Since the appellant failed to furnish any reply. Ld. PCIT(Central) proceeded to conclude the proceedings rejecting