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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

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 1811/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2022AY 2014-15

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

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

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 63/BANG/2018[2011-12]Status: DisposedITAT Bangalore28 Dec 2021AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

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

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 62/BANG/2018[2010-11]Status: DisposedITAT Bangalore28 Dec 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri Basaweshwar Veerashaiva Vidyavardhaka Sangha, Bagalkote

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 61/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Dec 2021AY 2009-10

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

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

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 60/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Dec 2021AY 2008-09

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

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

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 2774/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Dec 2021AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

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

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 2773/BANG/2017[2010-11]Status: DisposedITAT Bangalore28 Dec 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

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

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 2772/BANG/2017[2009-10]Status: DisposedITAT Bangalore28 Dec 2021AY 2009-10

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

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

In the result, the appeal filed by the Revenue as well as assessee are dismissed

ITA 2771/BANG/2017[2008-2009]Status: DisposedITAT Bangalore28 Dec 2021AY 2008-2009

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ramasubramaniam, CAFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR
Section 1Section 11Section 154

favour of the assessee. Also with regard to unexplained receipts / unnamed donations, the CIT(A) held that the same cannot be taxed as anonymous donations. 6. Aggrieved, the Revenue has filed these appeals before the Tribunal. The learned Departmental Representative strongly relied on the assessment orders and the grounds raised

Mayur Educational and Welfare Society, Ghaziabad vs. ITO(Exemption)Ward, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 7938/DEL/2018[2010-11]Status: DisposedITAT Delhi21 Dec 2021AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Dinesh Kumar Jain, CAFor Respondent: Ms. Princy Singla, Sr.D.R
Section 271(1)(c)Section 68

Assessing Officer u/s. 271(1)(c) of the Act in consequence of additions of Rs.45,50,386/- made by the Assessing Officer as anonymous donation u/s.68 r.w.s. 115BBC. 3. When the matter was called for hearing, the ld. counsel for the assessee at the outset submitted that the quantum addition

DCIT, Exemption Circle, Ghaziabad vs. Bhagwati Educational Society, Ghaziabad

In the result, the appeal of the Revenue is dismissed

ITA 4258/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Oct 2021AY 2010-11

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2010-11

Section 11Section 12ASection 143(3)Section 68

Commissioner of Income Tax (A) has erred in law and on facts in deleting the addition of Rs.169,00,000/- on account of anonyms donation u/s 68. 3. The Ld. CIT(A) has erred in Law and on facts in deleting the addition of Rs.2,21,250/- on account ... appeal of the Revenue. The ground No. 2 of the appeal relates to addition of ₹ 5. 1,69,00,000/- on account of anonymous donation under section 68 of the Act, which has been deleted by the learned CIT(A). 5.1 Brief facts qua the issue in dispute are that

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

addition of Rs. 10,80,98,671/-, he held that only donation to the extent of Rs. 21,66,000/- can be taxed as anonymous donation is to be sustained and to be taxed separately under Section 115BBC of the Act. Thus on the balance ... granted the exemption u/s 11 of the act as well as deleted the addition and retains only the addition to the extent of an anonymous donation. 30. Countering the submission of the learned CIT DR on the merits of the case, the learned authorised representative submitted that:- i. with respect

DCIT (Exemption), Ghaziabad vs. Ram Nath Memorial Trust Society, Meerut

In the result appeal filed by the revenue is dismissed

ITA 2557/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Aug 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Pawan Singhasstt. Year: 2014-15

For Appellant: Shri Rohit Agarwal, AdvocateFor Respondent: Ms. Mrinalini Sapra, Sr. DR
Section 12ASection 68

make addition to make,, addition u/s 68 of the Act. Further the action of the A.O. to treat the deposits under reference as anonymous donations u/s 115BBC is completely unlawful since all the loan creditors had opening balances and had also filed copies of ITRs, Thus, by no stretch ... imagination could the AO treat these loans as anonymous donation u/s 115BBC. Now coming u the failure to produce the depositor for the personal deposition the same cannot be treated as a ground so as to make the addition of the loans accepted from them during the year as anonymous

Gurudwara Kalgidhar Singh Sabha, New Delhi vs. ITO (E) Ward - 1(2), New Delhi

In the result, appeal of the Assessee dismissed

ITA 7984/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Feb 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri G.S. Kohli, C.AFor Respondent: Date of Hearing : 18.02.2021
Section 10Section 147Section 148Section 194ASection 194ISection 69C

also submitted that according to Section 115BBC(2) no addition could be made in case of Religious Trust or Institution in respect of anonymous donations and as such there were no requirement of assessee to get approval under section 8 ITA.No.7984/Del./2019 Gurudwara Kalgidhar Singh Sabha, New Delhi ... Section 115BBC(2) the assessee need not to get approval under section 10(23C)(v) of the I.T. Act because in case anonymous donations is received by the Trust/Institution created or established wholly for religious purposes. However, it is not a case of the Revenue that assessee received any anonymous

DCIT, Exemption- Circle, Ghaziabad vs. Jai Maa Savitri Educational Society, Ghaziabad

Accordingly, in view the discussion made as above, it is held that the AO was not justified in making addition of Rs.3.94 crore u/s 115BBC of the Act and the same is hereby deleted. Ground of appea...

ITA 4256/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Jan 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri Raghav Goel, CAFor Respondent: Shri Shailesh Kumar, Senior DR
Section 115BSection 250(4)

Commissioner of Income Tax (Appeal) has erred in law and on facts in addition of Rs.3,94,80,000/- on account of anonyms donation u/s 115BBC. 2 ITA No.4256/Del./2017 2. The order of the Ld. Commissioner of Income Tax (Appeal) be cancelled and the order ... year under assessment and out of the donations of Rs.2,56,28,000/- amount of Rs.2,53,29,000/- has been treated as anonymous donation under section 115BBC of the Income-tax Act, 1961 (for 3 ITA No.4256/Del./2017 short ‘the Act’) and made addition thereof to the total income