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Anonymous Donations to Sai Baba Sansthan Trust Not Taxable Under Section 115BBC: ITAT Mumbai
Case Law Details
- Case Name
- Sai Baba Sansthan Trust (Shirdi) Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Sai Baba Sansthan Trust (Shirdi) Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that Sai Baba Sansthan Trust being both charitable and religious trust falls within exceptions provided under section 115BBC(2) and hence anonymous donations received is not liable to be taxed under section 115BBC of the Income Tax Act.
Facts- The assessee is having a temple complex in the town of Shirdi consisting of Samadhi of a popular Saint fondly called as “Shri Sai Baba” and also other deities. Revenue has preferred the present appeals mainly contesting that whether CIT(A) was justified in holding that the anonym...
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