“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

Shri Sheshavtar 1008 Shri Kallaji Vedpith Evam Shodh Sansthan, Nimbahera, Chittorgarh vs. ITO Exemption Ward, Udaipur, Aaykar Bhawan

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR

Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

observed that Rs. 1,00,13,516/- of these corpus donations were anonymous. The AO, therefore, called upon the Trust to explain why the anonymous donations should not be taxed under section 115BBC(1) of the IT Act. The assessee vide its letter dated 21.10.2019 submitted the query-wise reply ... been discussed by the AO at pages 5 to 41 of the Assessment Order. The AO was of the view that since the anonymous donations exceeded 5% of the total donations received by the Trust, they were liable to be taxed under the provisions of section 115BBC(1), which governs

Deputy Commissioner of Income Tax, Aurangabad vs. Vishwatmak Janglimaharaj Ashram Trust, Kopargaon, Ahmednagar

In the result, appeal of the Revenue is dismissed

ITA 58/PUN/2025[2017-18]Status: DisposedITAT Pune24 Mar 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.58/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of V Vishwatmak Janglimaharaj Income Tax, S Ashram Trust, Aurangabad. At Kokamthan, Po. Jeur Kumbhari, Kopargaon, Ahmednagar – 423601. Maharashtra. Pan: Aaatv1688B Appellant/ Revenue Respondent / Assessee Assessee By Shri Abhay A Shastri –Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 12/03/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.11.2024 For Assessment Year 2017-18. The Revenue Has Raised The Following Grounds Of Appeal :

Section 11Section 115BSection 250

justified in holding that the assessee was benefited from exclusion provided u/s 115BBC(2)(B) of the Act and that the anonymous donation was not eligible to charging u/s 115BBC(1) of the Act, without appreciating the fact that the assessee trust is registered by both the charity commissioner under ... justified in holding that the assessee was benefited from exclusion provided u/s 115BBC(2)(B) of the Act and that the anonymous donation was not eligible to charging u/s 115BBC(1) of the Act by relying upon the decisions of the Hon'ble Delhi High court in Bhagwan Shri Laxmi

Gmr Varalakshmi Foundation, Rajam vs. The Commissioner of Income Tax, Exemption, Hyderabad at Vizag

ITA 110/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam21 Mar 2025AY 2016-17

Bench: Shri Laliet Kumar & Shri Manjunatha G

For Appellant: Shri Manish V. Shah, CAFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 11Section 12ASection 142(1)Section 143(2)Section 25Section 263Section 80G

show cause as to why it’s claim 6 ITA.No.110/VIZ./2021 for the sources for excess utilization should not be treated as anonymous donations received u/sec.115BBC and are to be taxed in it’s hands. In response to the same, the assessee filed ... registered u/sec.12A of the Act, treating the amount of Rs.26,68,94,381/- being excess utilization over the receipts during the year as unexplained anonymous donation u/sec.115BBC and treating the sum of Rs.15,58,16,895/- spent towards ‘Charities & Donations” as not being towards attainment of the objectives

Kailaswasi Narayan Alias Bapu Patil Shikshan Prasarak Mandal, Kolhapur vs. Income-Tax Officer, Ward 1(2), Kolhapur

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

ITA 620/PUN/2020[2011-12]Status: DisposedITAT Pune11 Mar 2025AY 2011-12

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

For Appellant: CA Supriya PowarFor Respondent: Shri Ramnath P. Murkunde

Section 11Section 12ASection 143(2)Section 143(3)Section 3Section 68

books of accounts. Therefore, voluntary donations, if so claimed, have to be first proved by the appellant that such donations were not anonymous donations, which could not be held as anonymous donation within the provisions of section 115BBC of the Act. Since the appellant could neither prove the identity ... restricted his findings of taxing the income of the appellant at the maximum marginal rate only. The fact that the appellant had credited "anonymous donation of anonymous receipts in its accounts is a proven fact from the discussion made as above and further detailed discussion made

Nilaa Charitable Trust, Villupuram vs. ITO, Exemptions Ward-1, Chennai

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

ITA 3126/CHNY/2024[2018-19]Status: DisposedITAT Chennai28 Feb 2025AY 2018-19

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Mr. Sendamarai Kannan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 11Section 115BSection 143(2)Section 143(3)Section 250Section 68

enough, if the records maintain by the trust indicate name & address of the donors and in such circumstances, donations cannot be treated as anonymous donations as per provisions of section 115BBC(3) of the Act. In support of Ld.AR’s contention, he relied on the following judicial pronouncements: i)Vaishnavi ... section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof, any anonymous donation referred to in section 115BBC on which tax is payable in accordance with the provisions of that section." 9. Sub-section 115BBC(3), which describes

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Shree Samsthan Gokarn Parthagali Jeevotham Math, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 49/MUM/2025[2012-13]Status: DisposedITAT Mumbai25 Feb 2025AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarvs. Shree Samsthan Dcit(Exemptions) – 2(1) Gokarn Parthagali Room No. 608, 6Th Floor, Jeevotham Math Mtnl, Peddar Road, Mumbai – 400031. Cumbala Hill, Mumbai – 400026. Pan/Gir No. Aaaas6210M (Applicant) (Respondent)

Section 10Section 11Section 11(1)(d)Section 115Section 115BSection 12ASection 143(3)Section 80G(5)

donors and the fact that the donations were voluntary in nature are not established with evidential proof. Therefore, such donations should be treated as anonymous donations as provided u/s 115BBC of the Act. Therefore, AO did not allow exemption to such donations, and treated them as income and finally assessed ... Finance Act, 2006, through which the 4 Shree Samsthan Gokarn Parthagali Jeevotham Math, Mumbai provisions of section 115 BBC of the Act treating anonymous donations as income of the trust has held that in such explanatory memorandum, it was clearly mentioned that anonymous donation to wholly religious trust or institutions

Vimala Hospital, Cochin vs. Deputy Commissioner -Income Tax -CPC, Cochin

In the result, the appeal filed by the assessee stands dismissed

ITA 377/COCH/2024[2017-2018]Status: DisposedITAT Cochin12 Feb 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Vimala Hospital .......... Appellant Kanjoor P.O., Kalady 683575 [Pan: Aaatv1816H] Vs. The Income Tax Officer (Exemption) .......... Respondent Cochin

For Appellant: Shri Johny, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 11Section 12ASection 143(1)

income was processed by the CPC u/s. 143(1) of the Act vide intimation dated 09.03.2019, wherein the CPC brought to tax the anonymous donations included in column No. 22 of Rs.10,42,235/-. 2 Vimala Hospital 3. Being aggrieved by the intimation, an appeal was filed before ... contenting that the appellant had wrongly shown in column 22 the anonymous donations. In fact no anonymous donations were received by the appellant. However, the CIT(A) confirmed the action of the AO by holding that the mistake in the return of income can be corrected only by filing revised

Janapriya Trust, Tirunelveli vs. ITO Exemption Ward, Tirunelveli

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

ITA 2864/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Feb 2025AY 2018-19

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: NoneFor Respondent: Shri R. Bhoopathi, Addl. CIT

Section 115BSection 143(3)Section 80G

given donations to the organization. Therefore, the donation shown in the return of income at Rs.61,91,669/- was treated by the AO as anonymous donation as the income of the assessee as per provisions of section 115BBC of the Act which was calculated

Faridi Foundation, Arrah vs. CIT (Exemption), Patna

ITA 223/PAT/2023[2023-24]Status: DisposedITAT Patna30 Jan 2025AY 2023-24

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraι.Τ.Α. No.: 223/Pat/2023

Section 115BSection 12ASection 12A(1)(ac)

granted. 3. That the Ld. CIT(Exemptions) has erred on facts to note that the assessee trust is a religious trust in whose hand anonymous donations are not taxable u/s 115BBC of the Income Tax Act, 1961, thereby automatically leading to the acceptance towards the nature of receipts ... granted. 3. That the Ld. CIT(Exemptions) has erred on facts to note that the assessee trust is a religious trust in whose hand anonymous donations are not taxable u/s 115BBC of the Income Tax Act, 1961, thereby automatically leading to the acceptance towards the nature of receipts

Gayatri Parivar Rachnatmak Trust, Vadodara vs. The ITO, Ward (Exemption), Vadodara

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

ITA 1480/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1480/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2022-23) बनाम/ Gayatri Parivar Income Tax Officer Ward (Exemption), Rachnatmak Trust Vs. At-Po. Masar Road, Padra, Vadodara Vadodara, Gujarat - 391421 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatg4837F (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Tej Shah, A.R. ""यथ" क" ओर से/Respondent By : Smt. Bhavna Gupta Singh, Sr. Dr Date Of Hearing 28/01/2025 30/01/2025 Date Of Pronouncement O R D E R

For Appellant: Shri Tej Shah, A.RFor Respondent: Smt. Bhavna Gupta Singh, Sr. DR

Section 115BSection 143(3)

Rs.6,20,000/- was received in cash. The AO treated the entire cash donation of Rs.6,20,000/- as ‘anonymous donation’, which was treated as liable to be taxed u/s. 115BBC of the Act. After allowing deduction of Rs.1 Lac, the balance ‘anonymous donation’ of Rs.5,20,000/- was treated ... Gayatri Parivar Rachnatmak Trust vs. ITO] A.Y. 2022-23 - 3 – correct in treating the entire cash deposits as appearing in the bank statement as anonymous donations. He explained that the cash donations were received in very small denominations and such cash donations were only periodically deposited in the bank account

Dy Commissioner of Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust (Shirdi), Mumbai

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

ITA 935/MUM/2023[2013-14]Status: DisposedITAT Mumbai17 Jan 2025AY 2013-14

Bench: Shri B.R. Baskaran

Section 1Section 10Section 11Section 11(1)(a)Section 11(2)Section 115BSection 12ASection 147Section 153Section 80G

grounds. We notice all those grounds are related to a single issue, viz., whether the Ld.CIT(A) was justified in holding that the anonymous donations received by the assessee by way of Hundi collections/Charity box collections are not taxable uni sec. 1 trust existing both for charitable and religious purposes ... derived from property held under the trust wholly existing for charitable or religious purposes is exempt u/s 11 of the Act. The donations including anonymous donations received by the assessee were also treated as income derived from the property held under the Trust eligible for exemption

Shree Sai Baba Santhan Trust Mumbai, Mumbai vs. DCIT(Exemption), Mumbai

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

ITA 932/MUM/2023[2013-14]Status: DisposedITAT Mumbai17 Jan 2025AY 2013-14

Bench: Shri B.R. Baskaran

Section 1Section 10Section 11Section 11(1)(a)Section 11(2)Section 115BSection 12ASection 147Section 153Section 80G

Nasik Rotary Charitable Trust, Nashik vs. ITO Exemption Ward 1(1), Nashik

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

ITA 1609/PUN/2024[2016-17]Status: DisposedITAT Pune24 Dec 2024AY 2016-17

Bench: Dr.Manish Borad

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sourabh Nayak

Section 115BSection 12ASection 143(2)Section 143(3)Section 250

NFAC erred in law and on facts in treating the voluntary contributions received by the appellant amounting to Rs.22,00,550/-, as anonymous donations, and erred in taxing the same u/s 115BBC of the IT Act, 1961. 3. The learned CIT(A) NFAC erred in law and on facts ... appeal, and to seek any just and fair relief.” 3. With regard to Ground No.2 where the ld.CIT(A) has sustained the addition for Anonymous donations of Rs.22,00,550, Ld. Counsel for the assessee submitted that the said addition was made for incomplete details furnished before the lower authorities

Vinod Kumar Bajaj, New Delhi vs. DCIT Central Circle-32, New Delhi

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

ITA 2189/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanvinod Kumar Bajaj, Vs. Dcit, Plot No.1, Shivaji Enclave Road, Central Circle 32, Rajouri Garden, New Delhi. New Delhi – 110027. (Pan : Aadcr0962Q) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Amit Garg, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr Date Of Hearing : 09.09.2024 Date Of Order : 20.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-30, New Delhi [For Short ‘The Ld. Cit (A)] Dated 15.06.2023 For Assessment Year 2018-19 Raising Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit (A)] Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred, Both On Facts & In Law, In Rejecting The Contention Of The Assessee That The Order Passed By The Learned Ao Under Section 153Ar.W.S 143(3) Is Illegal & Bad In Law As The Same Has Been Passed Without Having Valid Jurisdiction.

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR

Section 153ASection 153DSection 234BSection 69A

observed by the Ld. AO that when it has been stated on oath that there was no hundi/donation box kept anywhere, than how the anonymous donation could have been collected a claimed by them. 9.15. In this regard, it is relevant to drawn your honours kind attention towards answer ... agreed with the explanation given by Sh. Vinod Bajaj. 9.16, Your Honour, since the donation received by Sh. Vinod Bajaj and, Vikram Bajaj was anonymous donation /gupt daan, accordingly, it was again and again submitted by them that the details/information of the person were not available with them. Moreover

Karnataka Chinmaya Seva Trust, Bengaluru vs. DCIT-(Exemptions) Circle-1, Bangalore

ITA 1266/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Nov 2024AY 2012-13

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

activity and its income is exempt u/s 2(15) r.w.s 11,12&13. The AO found out that the assessee was in receipt of anonymous donation and was carrying out its activities on commercial scale. In ground no. 3 the assessee disputes the AO's action of assessing

Karnataka Chinmaya Seva Trust, Bengaluru vs. DCIT-(Exemptions) Circle-1, Bangalore

ITA 1265/BANG/2024[2011-12]Status: DisposedITAT Bangalore19 Nov 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

Nageshwara Charitable Trust, Nagpur vs. Income Tax Officer, Ward-1, Exemption, Nagpur

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal

Section 115BSection 133(6)Section 271(1)(c)

Appellant is religious and charitable trust and not merely Public Charitable Trust. Tax has been levied on the donation received treating it as anonymous donation under section 115BBC. Grounds of Appeal: On the facts and circumstances of the case the order is not according to law to the extent ... communicated to the assessee the the reason, as sought by the Assessing Officer, as to why the aforesaid donation should not be treated as anonymous donation under section 115BBC of the Act. 4. The Assessing Officer concluded that the assessee failed to establish genuineness of donation received of an amount

Nageshwara Charitable Trust, Nagpur vs. ITO WD 3, Exemp, Nagpur

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal

Section 115BSection 133(6)Section 271(1)(c)

Drishti Ek Pahal Samajik Sanstha, Bareilly vs. ITO, Exemption, Bareilly

ITA 54/LKW/2023[2017-18]Status: DisposedITAT Lucknow25 Oct 2024AY 2017-18

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. B.P. Yadav, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl CIT DR

Section 10Section 11Section 115Section 12ASection 131Section 133(6)Section 144Section 234ASection 250

details of the donors of aggregating to Rs. 17,17,652/- and hence there was no occasion at all to treat the donations as anonymous donation as provided u/s 115 BBC of the Act. Because in case the Ld. CIT(A) was of the opinion that the details ... donations could have verified by way of issuing notice u/s 131/133(6) of the Act to the donors before treating the donation as anonymous donations. Because the gross receipts of Rs. 17,17,652/-except surplus of Rs.30,782/-were utilized wholly and exclusively for the purposes of the educational

Rao Pahlad Singh Education Society, Haryana vs. CIT(E), Chandigarh

In the result, appeal of the Assessee is allowed

ITA 477/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh21 Oct 2024AY 2023-24

Bench: The Ld. Pcit, For Grant Of Approval. Alongwith The Application, The Assessee Filed A Copy

For Appellant: Shri Gautam Jain, Advocate and Shri Lalit Mohan, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 10Section 143(2)

observed that though the assessee contended to have received such funds with specified direction, such receipt was in the nature of anonymous donations, as the assessee could not either prove the identity of the donors, or furnish the resolution of the society, authorizing the same, nor did the receipt furnished