In the result, both the appeals are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
68 and application of section 115BBE, as above, the tax is once charged as per the normal provisions of the Act and again u/s 115BBE. Thus, the same income is taxed twice which is not permissible under law. 3.3.1 Even if hypothetically it is assumed that the donations to the corpus were received against payment of cash