Section 115BBC not attracted as record of donors duly maintained

ITO Vs Aishwarya Foundation (ITAT Patna)

ITAT Patna held that as assessee duly complied with the requirement of maintaining the records of the donors in the form of their names and addresses the same cannot be held as anonymous donations and accordingly provisions of section 115BBC of the Income Tax Act are not attracted.

Facts- The assessee trust is a charitable organization registered u/s. 12AA of the Act. It filed its return of income for the year under consideration declaring total income at ‘Ni

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