“section 115BBC”

Charitable TrustsSection 115BBCSection 115BBC150 judgments

The decision most relied on for section 115BBC is S.R.M.M.C.T.M Tiruppani Trust v. CIT (230 ITR 636), cited in 54 judgments on BharatTax.

Leading authorities on section 115BBC

S.R.M.M.C.T.M Tiruppani Trust v. CIT

230 ITR 636 · 1998 · Supreme Court

citing judgments

Capital expenditure incurred by a trust from its own funds is considered an application of income, entitling the trust to claim exemption under Section 11(1) of the Income-tax Act.

L. Hazarimal Kuthalia v. ITO

41 ITR 12 · 1961 · Supreme Court

citing judgments

The exercise of a power must be referable to a jurisdiction that validates it, not one that would render it nugatory. Provisions concerning the machinery for assessment must be interpreted to make the tax charge effective.

IT v. Andhra Pradesh Road Transport Corporation (1986) 159 ITR 1 (SC), Thiagrajan Charities v. Addl. CIT

225 ITR 1010 · 1997 · Supreme Court

citing judgments

For funds to be considered part of a charitable activity, the predominant object of the institution must be charitable, not profit-making. Any surplus generated must be redeployed in charitable activities.

Welham Boys' School Society v. CBDT

285 ITR 74 · 2006 · High Court

citing judgments

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

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.

Director of Income-tax v. Garden City Educational Trust

330 ITR 480 · 2011 · High Court

citing judgments

A trust with education as an object, which qualifies as a charitable purpose under section 2(15), should be accepted as having a charitable purpose. The grant of registration under section 12A is applicable when a trust has education as an object.

CIT v. Surya Educational & Charitable Trust

15 Taxmann.com 123 · 2011 · High Court

citing judgments

At the stage of registration under Section 12AA, the extent and nature of activities are not required to be examined; this is to be examined during assessment proceedings.

Isha Beevi v. TRO

101 ITR 449 · 1975 · Supreme Court

citing judgments

An error in mentioning the specific sub-section of a law, or referencing a wrong section, does not invalidate an action if the authority otherwise possesses the power to take that action.

Judgments citing section 115BBC

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)

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 by the Id. CIT(A), Allahabad, vide order dated

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)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

In the result, both the appeals of the assessee are allowed

ITA 3190/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

also proves bona-fides of the donors. Appellant trust maintained name and address of donors, which is the requirement of law as per section 115BBC(3), failing which tax would have to be paid as per section 115 BBC(l). 3.5. Vide item no. 12 of notice dated 21.12.2023. appellant

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

In the result, both the appeals of the assessee are allowed

ITA 3189/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Section 12A

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

revenue instead of corpus and in treating the donations out of the same to the extent of Rs. 95,12,940/- as taxable under section 115BBC at the rate 30 percent though the same are not taxable and the same deserve to be exempt. This is quite arbitrary, unjustified, illegal ... facts. 4. That on the facts and in the circumstances of the case, the ld. CIT Appeals has grossly erred in interpreting provisions of section 115BBC(2) by holding that (refer para 7.5 and 7.6 of appeal order) the provisions of the said section only applies to religious trust

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

been submitted by the assessee during the assessment proceedings that Name, Address and PAN of the Donors are not available. Therefore, the AO invoked Section 115BBC(3) of the Act. Ld.DR strongly relied on the assessment order. However, ld.DR admitted that on identical facts for A.Y.2015-16, Hon’ble ITAT ... purpose and charitable purpose. The assessee also submitted that their trust is benefited by the exclusion provided under clause (b) of subsection (2) of section 115BBC of the Act and therefore, the donations received by them cannot be treated as ITA No.58/PUN/2025 [R] anonymous donation as per the provisions

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

INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING] BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MANJUNATHA G

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

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 of the donors and least to say the credit worthiness of the donors ... identity of donors should have been taxed by the AO u/s. 115BBC of the I. T. Act, 1961. For the sake of convenience, the section 115BBC is reproduced as below: - "[Anonymous Donations to be taxed in certain cases: 115BBC (1) Where the total income of an assessee, being a person

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

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 Educational Society Vs.DCIT ... totalling to Rs. 1,43,61,000 received by the assessee trust, which is registered u/s 12AA and 80G, is anonymous in terms of Section 115BBC(3) r.w.s 13(7) of the Act. Sub section 13(7) read as under: “(7) Nothing contained in section 11 or section 12 shall

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)

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI

Drishti Ek Pahal Samajik Sansthan, Bareilly vs. ACIT/ITO, Bareilly

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

ITA 764/LKW/2024[2017-2018]Status: DisposedITAT Lucknow20 Feb 2025AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2017-18 Drishti Ek Pahal Samajik Acit/Ito V. Sansthan Bareilly, Uttar Pradesh. Vijauliya Road, Near College Field, Nawabganj, Bareilly- 243001. Pan:Aabad4706P (Appellant) (Respondent) Appellant By: Shri B. P. Yadav, Cost Acct Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 20 02 2025 O R D E R

For Appellant: Shri B. P. Yadav, Cost AcctFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 10Section 270A

since the assessee was unable to submit the details within the given time frame, had added back the donations applying the provisions of section 115BBC of the Income Tax Act, 1961. We also observe that along with the grounds of appeal to the ld. CIT(A), the assessee had furnished ... concluding that the assessee had no further information to offer and accordingly the donations would be liable to be brought to tax under section 115BBC of the Income Tax Act, 1961. As we have restored the matter back to the file of the ld. CIT(A) for a fresh decision

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

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 at Rs. 58,82,086/- (i.e. Rs. 61,91,669/- (-) Rs. 3,09,583/-). The total income

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)

Exemption) wherein it is held that even if the donations are bogus, registration 12A cannot be denied on this ground. It is submitted that section 115BBC of the Income Tax Act, 1961 provides clarity that a religious trust may not be able to keep a record of identity ... people providing anonymous donation. Hence sub-section (2) of section 115BBC explicitly excludes the religious trust as well as religious and charitable trust. It is further submitted that the Ld. CIT (Exemption) nowhere doubted the compliance with any other law for the time being in force and a declaration

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)

donations were received by way of cheque as well as in cash. However, the Auditor had not pointed out any contravention of provision of section 115BBC of the Act. The Ld.AR submitted that the assessee had maintained complete details of all the cash donations, the details of which were filed ... 1480/Ahd/2024 [Gayatri Parivar Rachnatmak Trust vs. ITO] A.Y. 2022-23 - 5 – stipulated as per law and, thereafter, apply the provision of Section 115BBC of the Act only in those cases where the complete details are not available and donor can’t be identified. 9. The assessee has relied upon

Anil Kumar Prop. Ms Kk Agro Industries Loha Bazar, Ahmedgarh, Punjab vs. Jatin Abbi the Deputy Commissioner of Income Tax Central Circle-3, Ludhiana, Punjab

In the result, appeal of the Assessee is allowed

ITA 752/CHANDI/2024[2020-2021]Status: DisposedITAT Chandigarh29 Jan 2025AY 2020-2021

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 752/Chd/2024 "नधा"रण वष" / Assessment Year : 2020-21 Anil Kumar Prop. The Dcit, M/S K K Agro Industries, बनाम Central Circle-3, Loha Bazar, Ludhiana Vs. Ahmedgarh

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr. DR

Section 115BSection 69

amount surrendered during the course of survey action. The assessee filed a detailed reply on 22.09.2022 as to non- applicability of provisions of section 115BBC of the Act. 7. Consequently, the case of the assessee was concluded and an assessment order dated 26.09.2022 was passed

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

orcumstances of the trust and only after examining the nature of trust it has come to an opinion that object of introduction of section 115BBC is of cardinal importance while taxing an anonymous donation u/s 115BBC in case of a trust like the assessee. In the operative paragraph ... jurisdictional ITAT has observed as follows:- "A Perusal of entire section 115BBC shows that the provisions of said sections are not applicable to the institutions like that of the assessee trust as the same are meant to check the inflow of unaccounted Black money into the system" The meaning

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

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1609/PUN/2024

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)

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCHES, BANGALORE BEFORE MRS. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR

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)

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCHES, BANGALORE BEFORE MRS. BEENA PILLAI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR