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“section 115BBC”

Charitable TrustsSection 115BBCSection 115BBC150 judgments

DE vs. MEDICAL AND EDUCATIONAL SOCIETY,HYDEARABADVS.ITO, EXEMPTION WARD-1(1), HYDERABAD

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

ITA 845/HYD/2025[2018-19]Status: DisposedITAT Hyderabad13 Mar 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.845/Hyd/2025 Assessment Year 2018-2019 Devs Medical & Educational Society, The Income Tax Officer, Hyderabad – 500 062. Vs. Exemption Ward-1(1), Telangana. Hyderabad – 500 029. Pan Aaaad1678G (Appellant) (Respondent) For Assessee : Sri B Satyanarayana Murthy, Ca For Revenue : Sri Srinath Sadanala, Sr. Ar Date Of Hearing : 11.03.2026 Date Of Pronouncement : 13.03.2026 आदेश/Order

For Appellant: Sri B Satyanarayana Murthy, CAFor Respondent: Sri Srinath Sadanala, Sr. AR
Section 115Section 115BSection 143(3)

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

ITA 1841/HYD/2025[2016-17]Status: DisposedITAT Hyderabad20 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri KA Sai Prasad, CAFor Respondent: Shri K Vamsi Krishna, Sr.AR
Section 11Section 11(1)Section 11(2)Section 115BSection 12ASection 13(9)Section 139(1)Section 143(2)Section 143(3)Section 250

donation and the name of the donor, therefore, the AO held the amount of donations of Rs.11,78,000/- as anonymous donations as per section 115BBC of the Act for the following reasons: i) “The provisions of sub-section (3) to section 115BBC holds that the anonymous donation means ... consideration. ii) The assessee is a Trust claiming exemption u/s 11 of the IT Act which would fall under the ambit of provisions of section 115BBC(1) of the Act. iii) It is noticed from the information submitted that the objects and the activities of the Trust are purely charitable

PARAM PROPERTT DEVLOPER,AMBERNATH vs. ACIT, CENTRAL CIRCLE-2, THANE, THANE

In the result, all the above appeals are dismissed

ITA 3243/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21
Section 132Section 143(3)

{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MEENAKSHI AMMAL TRUST, CHENNAI

In the result, the appeal of the Revenue stands dismissed

ITA 1664/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Feb 2026AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. Shiva Srinivas, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 115BSection 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 292C

Ld.CIT(A) erred in deleting the addition of Rs.33.99 crore out of the total Rs.35.34 crore treated as anonymous donations under Section 115BBC without appreciating that during the course of search at the premises of the trust office, loose sheets were seized vide ANN/CS/MAT/LS/S numbered 1 to 158. Pages ... operational purposes, which is consistent with the normal functioning of educational institutions. • The AO's assumption that the cash deposits constituted anonymous donations under Section 115BBC of the Income Tax Act is not supported by any concrete evidence. The appellant has provided detailed documentation proving that the deposits were sourced

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MEENAKSHI AMMAL TRUST, CHENNAI

In the result, the appeal filed by the Revenue stands dismissed, and the grounds raised by the assessee by way of Rule 27 of the ITAT Rules are partly allowed

ITA 1658/CHNY/2025[2013-14]Status: DisposedITAT Chennai04 Feb 2026AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. Shiva Srinivas, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 12ASection 131Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 234ASection 292C

treat these receipts as unsubstantiated anonymous donations but as part of an overall transparent disclosure by the appellant trust. 6.3.12 The provisions of Section 115BBC of the Act prescribes the treatment of anonymous donations and their taxation. The key issue here is whether these amounts qualify as anonymous donations under

GUNAI SHIKSHAN PRASARAK MANDAL,UDGIR vs. DEPUTY COMMISSIONER OF INCOME-TAX, AURANGABAD

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

ITA 1421/PUN/2025[2017-18]Status: DisposedITAT Pune29 Jan 2026AY 2017-18

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Tanaji Chavan
Section 115BSection 143(3)Section 68

assessee has raised the following grounds of appeal :- “Addition u/s 115BBC – Rs.2,12,84,180/- We humbly seek reconsideration of the addition made under section 115BBC, on the following grounds:  Detailed Records Maintained: possible. While the records may not include PAN or exhaustive addresses, this is primarily ... ITBA portal on 24/12/2019 during the assessment, but these were not duly considered.  Legal Precedence: The trust’s scenario aligns with the spirit of section 115BBC(3), which excludes donations from identified donors from the scope of anonymous donations. We maintain that the donors’ identities were captured as per practical

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, AURANGABAD, AURANGABAD. vs. GUNAI SHIKSHAN PRASARAK MANDAL, LATUR

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

ITA 1370/PUN/2025[2017-18]Status: DisposedITAT Pune29 Jan 2026AY 2017-18

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Tanaji Chavan
Section 115BSection 143(3)Section 68

assessee has raised the following grounds of appeal :- “Addition u/s 115BBC – Rs.2,12,84,180/- We humbly seek reconsideration of the addition made under section 115BBC, on the following grounds:  Detailed Records Maintained: possible. While the records may not include PAN or exhaustive addresses, this is primarily ... ITBA portal on 24/12/2019 during the assessment, but these were not duly considered.  Legal Precedence: The trust’s scenario aligns with the spirit of section 115BBC(3), which excludes donations from identified donors from the scope of anonymous donations. We maintain that the donors’ identities were captured as per practical

THE FALAHE DARAIN EDUCATION SOCIETY,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP., AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 2111/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad27 Jan 2026AY 2016-17

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Sunil Talati, A.RFor Respondent: Smt. Ananya Kulshresth, Sr.DR
Section 11(1)(d)Section 12ASection 250Section 69ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR

M/S. RAYA NAIK MEMORIAL GOWSHALA TRUST,KAJUBAG KARWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE

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

ITA 1920/BANG/2025[2024-25]Status: DisposedITAT Bangalore27 Jan 2026AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: ---

For Appellant: Shri Siddesh Gaddi, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 12ASection 12A(1)(ac)Section 2(15)

submitted that donations were received online and therefore, it was not possible to maintain complete details / PAN, which is also not the requirement of section 115BBC of the Act for religious & charitable trust and has questioned applicability of section 115BCC of the Act. We acknowledge the contention that genuineness ... time for registration of the Trust as section 12AB(1)(b) does not make any specific reference to such requirement and violation of section 115BBC, is not mentioned as one of the ground for rejection of application. 11. However, we are of considered view that genuineness of the claimed religious

NIRAMAYA CHARITABLE TRUST,GURGAON vs. INCOME TAX EXEMPTIONS FARIDABAD, FARIDABAD

Appeal is allowed

ITA 8636/DEL/2025[2017-18]Status: DisposedITAT Delhi21 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Niramaya Charitable Trust, Vs. Income Tax Officer, 560/1, Dayanand Colony, Faridabad Gurgaon, Haryana Pan: Aaatn6041J (Appellant) (Respondent) Assessee By Sh. Sandeep Kumar, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 115BSection 143(3)

already accounted for the very receipt received by banking channel along with the bank details. 4. The factual position regarding the latter issue of section 115BBC addition of Rs.1,86,148/- treated as anonymous in nature in both the lower proceedings; would hardly be any different as the assessee appears ... which have nowhere been specifically controverted. That being the case, the tribunal finds no merit in both the learned lower authorities’ respective findings invoking section 115BBC(1)(i)(A) of the Act. Both the impugned additions are hereby deleted in preceding terms therefore. 5. This assessee’s appeal is allowed

DCIT CIRCLE-1(1) (E), NEW DELHI vs. GURU GOBIND SINGH EDUCATIONAL CHARITABLE TRUST, NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 8504/DEL/2019[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Subodh Gupta, AdvFor Respondent: Shri Amit Jain, CIT- DR
Section 115BSection 12ASection 133(6)Section 68

confirmations and it cannot be said that details of names and addresses were not maintained. The CIT(A) held therefore that the provisions of section 115BBC are not applicable which in any case was accepted by the AO as he has not invoked section 115BBC ... copies of ITR and confirmations have been furnished, the said amount can also not be considered as anonymous donation within the purview of section 115BBC of the Act. Therefore, the addition of Rs. 1,99,25,000/- made u/s 68 was deleted. 12. Having perused the order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SRI MUTHUKUMARAN EDUCATIONAL TRUST, CHENNAI

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 1263/CHNY/2025[2014-15]Status: DisposedITAT Chennai19 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1263/Chny/2025 & C.O.No.64/Chny/2025 (In Ita No.: 1263/Chny/2025) िनधा#रण वष# / Assessment Year: 2014-15 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Mr. Bipin C.N., C.I.T. &
Section 115BSection 143(3)

learned Commissioner of Income Tax (Appeals) is erroneous on facts and in law. 2. The Ld.CIT(A) has wrongly understood the provisions of section 115BBC & given relief to the assessee by observing that, “Thus, out of the amount of Rs.27,18,43,000/- sum of Rs.11,71,980/- requires ... represented anonymous donations received by the assessee and subsequently deposited into the respective bank accounts. Holding the same to fall within the ambit of section 115BBC of the Act, the AO treated the entire sum of Rs.27,18,43,000/- as anonymous donations and brought the same to tax accordingly

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SRI MUTHUKUMARAN EDUCATIONAL TRUST, CHENNAI

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

ITA 1262/CHNY/2025[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1262/Chny/2025 & C.O.No.63/Chny/2025 (In Ita No.: 1262/Chny/2025) िनधा#रण वष# / Assessment Year: 2013-14 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Mr. Bipin C.N., C.I.T. &
Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

made towards voluntary donations treated as anonymous donations, while granting relief to the extent of 5% in terms of section 115BBC(1)(i) of the Act. 13. It is pertinent to note that the Revenue has not challenged the deletion of addition of Rs. 2,93,33,950/- made towards

GAGAN BHARTI EDUCATIONAL SOCIETY,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(2), DELHI

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

ITA 2275/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Jan 2026AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri Shivam Garg, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 115BSection 13(7)Section 143Section 143(3)Section 2Section 250

NFAC/CIT(A) erred in affirming the action of the Ld. AO in taxing the amount of Rs. 8,42,40,301/- under section 115BBC without appreciating the fact that the anonymous contribution received by the assessee during

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

test check basis and this fact proved beyond doubt that the appellant trust has maintained all the details of the donors as required by section 115BBC and thus claim of the department that, the appellant has not maintained particulars of donor is incorrect and preserve being contrary to the facts ... fact that appellant trust has maintained all the details /particulars prescribed U/S.115BBC such as name and address of the donor and the requirements of section 115BBC are fully complied with and therefore the addition is perverse being contrary to the facts and patently illegal and deserve to be quashed

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1125/PUN/2024[2016-17]Status: DisposedITAT Pune18 Dec 2025AY 2016-17
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

fact that appellant trust has maintained all\nthe details /particulars prescribed U/S.115BBC such as name and\naddress of the donor and the requirements of section 115BBC are\nfully complied with and therefore the addition is perverse being\ncontrary to the facts and patently illegal and deserve to be quashed ... Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison, with various other sections of Chapter-\nXII of ITA, 1961.\n12. Appellant also contends that income taxable

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

test check basis and this fact proved beyond doubt that the appellant trust has maintained all the details of the donors as required by section 115BBC and thus claim of the department that, the appellant has not maintained particulars of donor is incorrect and preserve being contrary to the facts ... fact that appellant trust has maintained all the details /particulars prescribed U/S.115BBC such as name and address of the donor and the requirements of section 115BBC are fully complied with and therefore the addition is perverse being contrary to the facts and patently illegal and deserve to be quashed

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1123/PUN/2024[2014-15]Status: DisposedITAT Pune18 Dec 2025AY 2014-15
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

fact that appellant trust has maintained all\nthe details /particulars prescribed U/S.115BBC such as name and\naddress of the donor and the requirements of section 115BBC are\nfully complied with and therefore the addition is perverse being\ncontrary to the facts and patently illegal and deserve to be quashed ... Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison, with various other sections of Chapter-\nXII of ITA, 1961.\n12. Appellant also contends that income taxable

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1122/PUN/2024[2013-14]Status: DisposedITAT Pune18 Dec 2025AY 2013-14
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

fact that appellant trust has maintained all\nthe details /particulars prescribed U/S.115BBC such as name and\naddress of the donor and the requirements of section 115BBC are\nfully complied with and therefore the addition is perverse being\ncontrary to the facts and patently illegal and deserve to be quashed ... Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison, with various other sections of Chapter-\nXII of ITA, 1961.\n12. Appellant also contends that income taxable

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

test check basis and this fact proved beyond doubt that the appellant trust has maintained all the details of the donors as required by section 115BBC and thus claim of the department that, the appellant has not maintained particulars of donor is incorrect and preserve being contrary to the facts ... fact that appellant trust has maintained all the details /particulars prescribed U/S.115BBC such as name and address of the donor and the requirements of section 115BBC are fully complied with and therefore the addition is perverse being contrary to the facts and patently illegal and deserve to be quashed

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