In the result, both the appeals are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
153C were initiated against the assessee trust. Thereafter the case was transferred to the Central Circle. Detailed show cause notice about all the donations received by the trust was issued to it again by Ld. AO of central circle. The same was complied and order u/s 143(3) dt. 26.12.2017 was passed accepting the donations. The copy of the same