Case Law Details
Dhirendra Pal Singh Institute Vs JCIT (ITAT Agra)
The receiver of the donations has maintained the register of donors indicating the names and addresses of the donors and their identity as well in the form of Voter Card, Bank account, etc. The CIT (A) has found and opined in his order that these donations have been spent on construction of college building by observing that an amount of Rs. 26,12,919/- has been spent on construction and application of funds is more than the prescribed limit. Since the assessee has maintained complete record of donations received for specific purpose and the amount has been spent for the specific purpose for which it was received and the donations are further supported by the identity, complete name and addresses of the donors, the addition made by the CIT (A) after invoking the provisions of section 115BBC (2) is illegal. It has been held by the ITAT in the case of ‘Hansraj Smarak Society Vs. Asstt. Director of Income tax (Exemptions)’, 69 DTR (Del) Trib. 123, copy placed on record, that as per section 1 15BBC (3), the receiver of donation has to maintain identity including the name and address only. No addition can be made for anonymous donation on the ground that confirmations from the donors had not been filed. In view of donors’ details containing complete name and address along with identity.
FULL TEXT OF THE ITAT JUDGMENT
This is assessee’s appeal for A.Y. 2009-10, taking the following grounds:
“1. That assessment order u/s 143(3) passed on 05.12.2011 before the date of final hearing fixed for 09.12.2011 is illegal, against the principle of natural justice and such an order being ab-intio void be directed to be quashed.
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