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“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
33
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
14
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
11
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

DCIT CC-5(2) Central Range-5, Mumbai vs. Jayanand Religious Trust, Mumbai

In the result, appeal filed by the assessing officer is dismissed

ITA 1727/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Sept 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Jayananad Religious Trust Dcit Cc-5(2) Shop No. 1, 148, Rasik Kunj, Central Range-5, Room No. 1908, Air India Bldg, Jain Society, Sion (W), Vs. Nariman Point, Mumbai-400 021 Mumbai-400 022 (Respondent) (Appellant) Pan No. Aaatj8901F Assessee By : Sh. Sanjay Kapadia, Ar Revenue By : Sh. Nishant Somaiya, Dr Date Of Hearing: 22.09.2022 Date Of Pronouncement : 30.09.2022

For Appellant: Sh. Sanjay Kapadia, ARFor Respondent: Sh. Nishant Somaiya, DR
Section 115BSection 12Section 131Section 133ASection 143Section 147Section 148Section 68

learned CIT (A) deleted the above addition holding that as per the provisions of clause (2) of Section 115 BBC of the Act anonymous donation received by the charitable trust having object of religious trust are exempt from taxation. He following the decision of the honourable Delhi High Court ... learned Departmental Representative vehemently supported assessment order. He referred to the provisions of Section 68 and 115BBC of the Act with respect to anonymous donations and submitted that same are required to be taxed at the maximum marginal rate and therefore, the learned CIT (A) is not correct in deleting

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 5 of 68 4.4 The assessee disclosed Rs. 1,18,28,607/- as anonymous donation Under section 115BBC of the Act and paid tax under section 115BBC of Act. 4.5 The Deputy Commissioner of Income Tax, Central Circle ... assessee relied on the observations in paragraph 9 of the order, wherein it was held that even if donations were anonymous donations, the exemption u/s 11 of the Act is allowable as long as the amount is spent towards charitable objects. He also relied on the decision

Kanakashree Charitable Trust, Basaveshwaranagar vs. Income Tax Officer, Exemptions, Ward-1, Bengaluru

Accordingly treated as allowed for statistical purposes

ITA 28/BANG/2022[2018-19]Status: DisposedITAT Bangalore26 Jul 2022AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year : 2018-19

For Appellant: Shri Suresh P R, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept
Section 115BSection 12A

donation received in cash, the assessee could not furnish any information. In these circumstances, the AO treated the sum of Rs.30,33,000 as anonymous donation and brought the same to tax as per the provisions of section 115BBC of the Act as follows:- Total donations received by the assessee ... including government grant of 75,00,000 Donation received from others 30,33,000 1,05,33,000 Anonymous donation as discussed above 30,33,000 Calculation of anonymous donations as per section 115BBC 5% of total donations of Rs.1,05,33,000 5,26,650 OR Aggregate anonymous donation

M/S Akme Harmony Apartments Owners Welfare Association, Bangalore vs. Income Tax Officer Ward-4(2)(4), Bangalore

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

ITA 993/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: N O N EFor Respondent: Smt. D.D. Shamala, D.R
Section 143Section 143(3)Section 154Section 167BSection 234

Funds not invested in accordance with the provisions of section 11(5) & 13(1)(d) of the Act. 5. Anonymous donation {section 11(5) of the Act} 8. Except in the conditions mentioned above, charitable trust or institutions are subject to tax at the rate applicable to individual assessee provided

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1475/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

facts of the present case. Directed accordingly. This ground of appeal of the revenue is partly allowed. 9. ITA No.1475/Bang/2018 is regarding deletion of anonymous donation of Rs.31,36,058/- made u/s 115BBC of the Act. The contention of the Ld. D.R. is that the assessee has not furnished ... required u/s 115BBC of the Act. The Ld. A.R. submitted that the entire amount has been received through banking channel and there is no anonymous donation. After hearing both the parties, we remit the issue to the file of AO with the direction to the assessee to furnish full details

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1473/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

facts of the present case. Directed accordingly. This ground of appeal of the revenue is partly allowed. 9. ITA No.1475/Bang/2018 is regarding deletion of anonymous donation of Rs.31,36,058/- made u/s 115BBC of the Act. The contention of the Ld. D.R. is that the assessee has not furnished ... required u/s 115BBC of the Act. The Ld. A.R. submitted that the entire amount has been received through banking channel and there is no anonymous donation. After hearing both the parties, we remit the issue to the file of AO with the direction to the assessee to furnish full details

Deputy Commissioner of Income Tax Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1469/BANG/2018[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

facts of the present case. Directed accordingly. This ground of appeal of the revenue is partly allowed. 9. ITA No.1475/Bang/2018 is regarding deletion of anonymous donation of Rs.31,36,058/- made u/s 115BBC of the Act. The contention of the Ld. D.R. is that the assessee has not furnished ... required u/s 115BBC of the Act. The Ld. A.R. submitted that the entire amount has been received through banking channel and there is no anonymous donation. After hearing both the parties, we remit the issue to the file of AO with the direction to the assessee to furnish full details

M/S. R N Shetty Trust, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 428/BANG/2020[2013-14]Status: DisposedITAT Bangalore28 Mar 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ashok Kulkarni, Advocate
Section 11Section 12ASection 132Section 143(2)Section 143(3)

applied for charitable purpose or not. In the judgment of the Hon'ble Delhi High Court (supra) the assessee Trust had received anonymous donations, Assessing Officer sought to tax it Ills 68, but the Hon’ble Court has held that the Assessing Officer has mis directed himself in applying section

M/S. R N Shetty Trust, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 427/BANG/2020[2012-13]Status: DisposedITAT Bangalore28 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ashok Kulkarni, Advocate
Section 11Section 12ASection 132Section 143(2)Section 143(3)

applied for charitable purpose or not. In the judgment of the Hon'ble Delhi High Court (supra) the assessee Trust had received anonymous donations, Assessing Officer sought to tax it Ills 68, but the Hon’ble Court has held that the Assessing Officer has mis directed himself in applying section

M/S. Drikung Charitable Society, Mysore vs. Income-Tax Officer (Exemptions), Ward-1, Mysore

Accordingly he requested for withdrawal of the appeal. In the circumstances, the appeal filed by the assessee is dismissed as withdrawn

ITA 1363/BANG/2019[2014-15]Status: DisposedITAT Bangalore09 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 11Section 115BSection 263

there was no statutory provisions that required treatment of deemed income u/s. 11[3] of the Act separately unlike provisions made for taxation of anonymous donation u/s. 115BBC of the Act and hence, the computation made by the appellant and accepted by the learned A.O. cannot be regarded as erroneous

ACIT(E), Circle-1(1), New Delhi vs. Divya Jyoti Jagrati Sansthan, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4188/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jan 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Ms. Yagyasaini Kakkar, CIT DR
Section 11Section 11(1)Section 115BSection 12ASection 133(6)Section 143(3)Section 2(15)Section 32Section 32(1)Section 80G

fact that the amount of Rs.8,79,20,100/- out of corpus donations and RS.10,97,53,280/- out of other donations were anonymous donation within the meaning of section 115BBC of the Income Tax Act, 1961. 4. Whether the Ld. CIT (A) has erred in allowing the appeal ... fully public religious trust from the provisions of 115BBC which was in accordance with the CBDT Circular No.14/2006 dated 28.12.2006 which has clarified that anonymous donations made to wholly religious charitable institution 6 is not hit by section 115BBC. For this, he has made following observations :- “4.1.3 I have considered

Sri Sathya Sai Central Trust, Bangalore vs. Assistant Commissioner of Income Tax (Exemption), Circle-1, Bangalore

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

ITA 103/BANG/2021[2012-13]Status: DisposedITAT Bangalore17 Jan 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 Respectively

For Appellant: Shri G. Venkatesh, A.RFor Respondent: Shri Sumer Singh Meena, D.R.(OSD)
Section 10Section 11Section 11(1)(a)Section 234BSection 250

thus no interest was payable u/s 234B of the Act on the facts and circumstances of the case.” 10. The assessee-trust declared anonymous donation in cash and kind amounting to Rs.14,63,19,382/- and Rs.35,58,80,838/- respectively totalling to Rs.50,22,00,220/- during the assessment ... year. On this amount of anonymous donation, tax under section 115BBC of the Act was computed as follows: Particulars Amount (Rs.) Total anonymous donation 50,22,00,220/- Less: Exemption: 5% of total 4,09,18,228/- voluntary contribution of Taxable anonymous donation 46,12,81,992/- ITA No.1811/Bang/2018