In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
4) Even though the section 115BBC is not applicable to the Appellant as per clause 1 above, there is addition of anonymous donations under section 115BBC. The calculation of amount is also not proper. It is based on only part donation received and not total donations received. As per section 115BBC (1) the amount brought to tax is the aggregate