Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

disallowing the addition of the corpus donation from students/others persons amounting to Rs. 1,19,36,200/- as anonymous donation u/s 115BBC of the Income Tax Act, 1961. by the AO even when the plea taken by the assessee during the course of assessment proceedings, that the students studying in the school are minors and belong to the poor family