SOCIETY FOR THE WELFARE OF WEAKER SECTIONS,GAJAPATI vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR
In the result, appeal of the assessee with regard to ground Nos
ITA 345/CTK/2016[2010-11]Status: DisposedITAT Cuttack16 Jan 2020AY 2010-11
Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.345/Ctk/2016 (नििाारण वषा / Assessment Year : 2010-2011) Society For The Welfare Of Vs. Dcit, Berhampur Circle, Weaker Sections, Berhampur Near Dfo Office, Ramsagar Road, Parlakhemundi-761200, Odisha स्थायी लेखा सं./Panno. : Aacts 4037 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Harichandan, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 15/11/2019 घोषणा की तािीख/Date Of Pronouncement : 16/01/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-3, Bhubaneswar, Dated 26.05.2016 For Assessment Year 2010- 2011. 2. The Assessee Has Filed Concised Grounds Of Appeal, Which Read As Under :- 1. That, The Addition Of Rs.60,000/- On Account Of Donation, By The Id.Ao As Well As Confirmed By The Id Cit (A) Treating The Same, As Anonymous Donation U/S 115Bbc Of The It Act Is Arbitrary .Excessive & Bad In Law. 2. That, The Id. Ao As Well As Cit(A), Without Properly Appreciating The Facts Of The Case & Verifying The Books Of Accounts, Has Wrongly Added Towards Indirect Income Rs. 14,46,915/- Treating The Same, As Income From Unexplained Source In The Nature
For Appellant: Shri P.K.Harichandan, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 11Section 115BSection 12ASection 143(2)Section 234
trust registered
u/s.12A of I.T.Act, 1961 and filed its return of income for A.Y.2010-
2011 on 30.09.2010 declaring total income at Rs.Nil, which was
selected for scrutiny. Subsequently, the AO issued statutory notices
u/s.143(2) & 142(1) of the Act. Accordingly, the AO completed the
assessment making addition of Rs.60,000/- u/s.115BC of the Act,
Rs.14,46,915/- on account
