M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH
In the result, the assessee’s appeal is partly allowed
ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15
For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 115BSection 12ASection 133(6)Section 143(3)Section 68
trust which is the donor as far as the assessee-donee is concerned. How could, then, the donations being confirmed by the donor through its’ trustee, could be regarded as anonymous? The tribunal, in some cases, as in Gugan Solanki Memorial Ed. Society v. Asst.DIT(E) (in ITA No.
1495/Del/2011, dated 30/3/2012), has held the provision of section 115BBC
