Anonymous donations and explanation thereof needs re-verification for claiming exemption u/s 10(23C)(iiiad)

Gossner Theological College Vs ITO (ITAT Kolkata) ITAT Kolkata remanded the matter back to AO for the purpose of verification of documents and materials placed on record in respect of anonymous donations as well as the explanation for receipt of hall rent and accommodation so as to allow the claim of exemption u/s. 10(23C)(iiiad) of the Act. Facts- The assessee was a society engaged in running a college in the name of Gossner Theological College affiliated to Serampore, Hooghly at West Bengal. IT filed its return of income reporting total income as “Nil” after claiming exemption u/s. 10(23...