M/S. TAPASYA SHIKSHA SAMITI, Bhopal V. THE DCIT 1(1), Indore

ITA 12/IND/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5697 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 07-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: S S MUNDRA; ARPIT MUNDRA CAS
• Keywords: Charitable institution
• Section: 143(3); 12A; 68; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI B.C.MEENA, ACCOUNTANT MEMBER I.T.A.NO.12/IND/2015 A.Y. : 2008-09 TAPASYA SHIKSHA SAMITI, DY. CIT, 268, BDA COMPLEX, 7 NO. STOP, VS. 1(1), BHOPAL. SHIVAJI NAGAR, BHOPAL APPELLANT RESPONDENT PAN NO. AAAAT6145J APPELLANTS BY : SHRI S.S.MUNDRA AND SHRI ARPIT MUNDRA, CAS RESPONDENT BY : SHRI R. A. VERMA, DR O R D E R PER D.T.GARASIA, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A)-I, BHOPAL, DATED 15.10.2014 FOR THE ASSE SSMENT YEAR 2008-09. DATE OF HEARING : 09 .0 2 .2016 DATE OF PRONOUNCEMENT : 29 .0 2 .2016 M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 2 2 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE S OCIETY RUNNING COLLEGES WHICH IS REGISTERED U/S 12A OF THE INCOME-TAX ACT, 1961, W.E.F. 1.4.2003. THE ASSESSEE FURNISHED ITS RETURN OF INCOME FOR ASSESSMENT YEAR 2008-09 ON 3.10.2008 SHO WING INCOME AT RS. NIL. THE ASSESSMENT WAS COMPLETED U/S 143(3). THE AO HAS ASSESSED THE INCOME AT NIL AND ADDITION OF RS. 17,46,900/- WAS NOT MADE IN COMPUTATION OF INCOME A S TAXABLE INCOME. SINCE THERE WAS MISTAKE IN COMPUTAT ION OF TOTAL INCOME, WHICH WAS TAKEN AS NIL IN PLACE OF RS . 17,46,900/- CHARGEABLE @ 30% AS PER SECTION 115BBC OF THE INCOME-TAX ACT, 1961. THE AO HAS ISSUED NOTICE U/S 154 OF THE ACT DATED 4.4.2011 REQUIRING THE ASSESSEE TO EX PLAIN AS TO WHY THE ASSESSMENT ORDER U/S 143(3) OF THE ACT DATE D 27.12.2010 SHOULD NOT BE AMENDED AND INCOME WAS ASS ESSED AT RS. 17,46,900/- CHARGEABLE TO TAX @ 30%. THE AO STATED THAT THE ASSESSEE HAS NOT FURNISHED ANY SUBMISSION. AS PER THE AO, THERE WAS AN APPARENT MISTAKE ON RECORD IN COMPUTATION OF INCOME. THEREFORE, THE AO AMENDED TH E ASSESSMENT ORDER U/S 143(3) OF THE ACT DATED 27.12. 2010 AND M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 3 3 ASSESSED THE TAXABLE INCOME AT RS. 17,46,900/- U/S 154 OF THE ACT DATED 19.4.2011. AGAINST THE RECTIFICATION ORDE R, THE ASSESSEE WENT IN APPEAL BEFORE THE CIT(A) AND THE L D. CIT(A) HAS REJECTED THE APPEAL. THEREFORE, THE ASSESSEE IS IN APPEAL BEFORE US. 3. THE LD. AUTHORIZED REPRESENTATIVE HAS FILED THE WRI TTEN SUBMISSION, WHICH READS AS UNDER :- IN ORIGINAL ASSESSMENT ORDER, THE LD. AO MERELY DISALLOWED THE DONATION OF RS. OF RS. 17,46,9001- B Y STATING AS UNDER:- EXCESS OF INCOME OVER EXPENDITURE AS PER INCOME & EXPENDITURE RS. 1,58,84,293/- LESS: ON A/C OF DONATION DISALLOWED RS. 17,46,900/- AMOUNT OF INCOME ELIGIBLE FOR ACCUMULATION U/S 11(1)(A) RS. 1,41,37,393/- M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 4 4 THE OBSERVATIONS OF THE LD. CIT-(A), BHOPAL IN PARA 06 OF HIS ORDER, THAT THERE WAS AN APPARENT MISTAKE FROM THE RECORD IN THE ASSESSMENT ORDER BECAUSE THE A 0 HAS CATEGORICALLY MADE ADDITION OF RS. 17,46,900/- AS ANONYMOUS DONATION BUT BY MISTAKE THIS AMOUNT WAS NOT ADDED IN THE COMPUTATION OF INCOME AND INCOME WAS ASSESSES AT NIL.AO HAS ALSO CATEGORICALLY MENTIONED AS QUOTED ABOVE THAT AMOUNT OF RS. 17,46,900/- WAS TREATED AS ANONYMOUS DONATION CHARGEABLE TO TAX @ 30% IS ALSO MATERIALLY INCORRECT. NOWHERE SUCH FINDING WAS GIVEN IN THE ORIGINAL ASSESSMENT ORDER PASSED U/S. 143(3). THIS FINDING OF THE AO WAS GIVEN IN THE AMENDED ASSESSMENT ORDER U/S. 154 LW.S. 143(3) PASSED. SECTION 154 CAN BE INVOKED ONLY WHERE THE MISTAKE WHICH WAS OBVIOUS AND NOT SOMETHING WHICH IS TO BE ESTABLISHED BY LONG DRAWN PROCESS OF REASONING. THE LD. AO HAS NOT GIVEN ANY FINDING IN THE ORIGINAL ASSESSMENT ORDER; MERELY HE HAS DISALLOWED THE M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 5 5 DONATION IN ABSENCE OF ANY PROOF, CONFIRMATION & CREDITWORTHINESS. UNDER THE GARB OF SECTION 154 OF THE ACT, LD. AO REVIEWED THE OWN ORDER. LOOKING TO THE FACTS OF THE CASE, THERE WAS NO MIST AKE APPARENT FROM THE RECORD WITHIN THE MEANING OF SECTION 154 OF THE ACT IN THE ORIGINAL ASSESSMENT ORDER U/S. 143(3) DATED 27/12/2010. RECTIFICATION MADE UNDER IMPUGNED ORDER PASSED U/S. 154 R.W.S. 143(3) FELL IN THE CATEGORY OF 'REVIEW OF ITS OWN O RDER' BY LD. AO WHICH IS NOT COVERED U/S. 154 OF THE ACT. IN VIEW OF THE ABOVE SUBMISSION THAT THE ORDER U/S. 154 PASSED BY DC1T- 1 (I), BHOPAL AND SUSTAINED BY CIT-A, BHOPAL IS UNLAWFUL AND WITHOUT JURISDICTION AND SAME IS REQUIRED TO BE QUASHED. GROUND NO. 02- TREATING RS. 17,46,900/- AS INCOME CHARGEABLE TO TAX @ 30% I.E. ANONYMOUS DONATION U/S. 115BBC THE LD. CIT-A, BHOPAL ERRONEOUSLY CONFIRMED THE M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 6 6 ORDER PASSED BY DCIT- 1(1), BHOPAL U/S. 154 R.W.S. 143 (3) TREATING RS. 17,46,9001- AS INCOME CHARGEABLE TO TAX @ 30% I.E. ANONYMOUS DONATION U/S. 11SBBC. DURING THE COURSE OF THE PROCEEDINGS THE ASSESSEE HAS FURNISHED 'DONATION REGISTER' CONTAINING DETAIL S REGARDING DATE OF RECEIPT, RECEIPT NO., NAME OF DONOR, ADDRESS OF DONOR AND AMOUNT RECEIVED AS DONATION. KINDLY REFER PROVISIONS OF SECTION 115BBC(3) OF THE ACT WHICH READS AS FOLLOWS: - '115BBC(3) :- FOR THE PURPOSES OF THIS SECTION, 'ANONYMOUS DONATION' MEANS ANY VOLUNTARY CONTRIBUTION REFERRED TO IN SUB-CLAUSE (IIA) OF CLA USE (24) OF SECTION 2, WHERE A PERSON RECEIVING SUCH CONTRIBUTION DOES NOT MAINTAIN A RECORD OF THE IDEN TITY INDICATING THE NAME AND ADDRESS OF THE PERSON MAKING SUCH CONTRIBUTION AND SUCH OTHER PARTICULARS AS MAY BE PRESCRIBED.' M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 7 7 IN VIEW OF THE ABOVE THE ABOVE DEFINITION APPELLANT WAS REQUIRED TO MAINTAIN THE REFERENCE OF IDENTITY, INDICATING THE NAME AND ADDRESS OF THE PERSON MAKING SUCH CONTRIBUTION AND SUCH OTHER PARTICULARS AS MAY BE PRESCRIBED. THAT NO OTHER PARTICULARS HAVE BEEN PRESCRIBED BY T HE GOVERNMENT! DEPARTMENT IN THIS MATTER. THE AO HAS HELD RS. 17,46,900/- IS THE ANONYMOUS DONATION ON ACCOUNT OF NON ESTABLISHING COMPLETE IDENTITY, CREDITWORTHINESS OF DONOR AND NON FURNISHING THE CONFIRMATION LETTERS. THE LD. CIT- A , BHOPAL ALSO HELD THAT AO HAS CORRECTLY INVOKED THE PROVISIONS OF SECTION 154 AND RECTIFIED THE MISTAKE BY PASSING AN ORDER U/S. 154 R.W.S. 143(3) ASSESSING THE TAXABLE INCOME AT 17,46,900/-. IN THE INSTANT CASE, UNDISPUTEDLY, THE DETAILS REGARDING THE IDENTITY WITH REFERENCE TO NAME AND ADDRESS OF THE PERSONS MAKING THE CONTRIBUTION WERE M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 8 8 MAINTAINED BY THE APPELLANT. AS SUCH IN VIEW OF THE ABOVE REFERRED EXHAUSTIVE DEFINITION PROVISIONS OF SECTION 115BBC CANNOT BE INVOKED. FURTHER NO OTHER WORD CAN BE READ IN SECTION 115BBC (3) OTHER THEN THE WORD FINDING PLACE THEREIN. AS PER THE ABOVE REFERRED DEFINITION RECEIVER HAS THE OBLIGATION TO MAINTAIN THE IDENTITY INDICATING THE NAME AND ADDRESS ONLY AND NOTHING MORE, WHICH ARE BEING MAINTAINED BY THE APPELLANT. IN SUPPORT OF THE CONTENTION THE APPELLANT FIND RELIANCE ON DECISION OF HANS RAJ SAMARAK SOCIETY V. ADIT(E)' (2011[ 16 TAXMANN.COM 103(DELHI) IT HAS BEEN INTER ALIA, HELD THAT (REFER PARA 4.4 OF THE ORDER)- 'ON CONSIDERATION OF VARIOUS PROVISIONS APPLICABLE TO THE ISSUE AT HAND, WE FIND THAT THE DEFINITION OF T HE EXPRESSION 'ANONYMOUS DONATION' REQUIRES PROPER INTERPRETATION. THIS EXPRESSION HAS BEEN DEFINED IN AN EXHAUSTIVE MANNER AND, THEREFORE, NO OTHER WORD CAN BE READ IN SECTION 115 S.SE(3) OTHER THAN THE M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 9 9 WORDS FINDING PLACE THEREIN. THE DEFINITION IS THAT IT MEANS A VOLUNTARY CONTRIBUTION REFERRED TO IN SECTI ON 2(24)(IIA), WHERE A PERSON RECEIVING SUCH CONTRIBUT ION DOES NOT MAINTAIN A RECORD OF THE IDENTITY INDICATI NG THE NAME AND ADDRESS OF THE CONTRIBUTOR AND SUCH OTHER PARTICULARS AS MAY BE PRESCRIBED. NO OTHER PARTICULAR HAS BEEN PRESCRIBED UNDER THIS PROVISION . THEREFORE, THE RECEIVER HAS THE OBLIGATION TO MAINT AIN THE IDENTITY INDICATING THE NAME AND ADDRESS ONLY AND NOTHING MORE. THE ID. COUNSEL HAS CLEARLY BROUGHT OUT THAT BOTH THE DETAILS ARE MENTIONED IN THE DONATION RECEIPTS. THESE RECEIPTS ARE STILL IN THE CUSTODY OF THE DEPARTMENT AS THE RECEIPT BOOKS WERE IMPOUNDED IN THE COURSE OF SURVEY. THIS FACT HAS NO T BEEN REBUTTED BY THE ID. DR. THE AO HAS TAXED THE AMOUNT BY MENTIONING THAT CONFIRMATION LETTERS FROM THE DONORS HAVE NOT BEEN FILED. SUCH CONFIRMATIONS ARE NOT REQUIRED TO BE FILED FOR COMING TO THE CONCLUSION AS TO WHETHER THE DONATION WAS M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 10 10 ANONYMOUS OR NOT. THEREFORE, THE CASE OF THE REVENU E REGARDING TAXATION OF THIS AMOUNT UNDER SUB- SECTIO N (2) FAILS ON THIS GROUND ITSELF. FURTHER, THE ASSES SEE HAD SHOWN THE AMOUNT UNDER THE BUILDING FUND, BUT AT THE TIME OF FILING THE RETURN, THIS AMOUNT WAS ADDED TO THE INCOME. IN THE CASE OF 'DLT (EXEMPTION ) V. KESHAV SOCIAL & CHARITABLE FOUNDATION' [2005] 278 ITR 1521146 TAXMAN 569 (DELHI), IT HAS BEEN HELD THAT SECTION 68 HAS NO APPLICATION BECAUSE THE ASSESSEE HAD DISCLOSED THE DONATION OF RS. 18,24,000/- AS ITS INCOME AND IT CANNOT BE DISPUTED THAT ALL RECEIPTS OTHER THAN CORPUS DONATION WOULD E THE INCOME IN THE HANDS OF THE ASSESSEE. THERE WAS, THEREFORE, FULL DISCLOSURE OF INCOME AND ITS APPLIC ATION FOR CHARITABLE PURPOSES. IN VIEW OF THIS DECISION, THE PROVISIONS CONTAINED IN SECTION 68 CANNOT BE INVOKE D AS THE AMOUNT HAS ALREADY BEEN DISCLOSED AS INCOME. FOLLOWING THIS DECISION, IT IS HELD THAT TH E AMOUNT OF RS. 19,25,047/- WAS TAXABLE AS INCOME IN M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 11 11 THE HANDS OF THE ASSESSEE.' THE ASSESSEE FURTHER PLACES RELIANCE ON DECISION OF GUGAN SOLANKI MEMORIAL EDUCATION V/S, DEPARTMENT OF INCOME TAX ITA NO. 1495 (DEL) 2011 A Y 2007- 2008 ORDER DATED 30/03/2012. IN VIEW OF THE ABOVE SUBMISSION THE AMOUNT OF THE TOTAL DONATION OF RS. 17,46,900/- COULD NOT BE TREATED AS ANONYMOUS DONATION CHARGEABLE TO TAX @ 30%, THEREFORE THE CIT- A, BHOPAL ERRONEOUSLY CONFIRMED THE ORDER PASSED BY DCJT- 1(1), BHOPAL U/S. 154 R.W.S. 143 (3) OF THE ACT. : 4. THE LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIE S BELOW. 5. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND THAT WHILE PASSING THE ASSESSMENT ORDER, TH E AO IN HIS ASSESSMENT ORDER HAS STATED AS UNDER :- M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 12 12 THEREFORE TOTAL AMOUNT OF RS.17,46,900/- IS HEREBY TREATED AS ANONYMOUS DONATION CHARGEABLE TO TAX @ 30% AND ADDED TO THE TOTAL INCOME OF THE ASSESSEE. 6. WE FOUND THAT WHILE COMPLETING THE ASSESSMENT ORDER , THE AO HAS WRONGLY TAKEN THE INCOME AT NIL AND NO A DDITION WAS MADE IN RESPECT OF RS. 17,46,900/- IN COMPUTATI ON OF TAXABLE INCOME. WE FOUND FROM THE ASSESSMENT ORDER THAT WHILE DRAFTING THE ASSESSMENT ORDER, THE AO HAS TRE ATED THE AMOUNT OF RS. 17,46,900/- AS ANONYMOUS DONATION CHARGEABLE TO TAX AT 30% AND ADDED TO THE TOTAL INC OME OF THE ASSESSEE. WHILE CALCULATING THE TAX, THE AO HAS NOT CALCULATED THE TAX AND, THEREFORE, THE SHOW CAUSE NOTICE WAS G IVEN U/S 154 OF THE ACT TO THE ASSESSEE. THE ASSESSEE DID NO T GIVE REPLY TO THE SHOW CAUSE NOTICE AND, THEREAFTER, THE AO HA S AMENDED THE ASSESSMENT ORDER U/S 143(3) DATED 27.12.2010 AN D ASSESSED THE TAXABLE INCOME AT RS. 17,46,900/- UNDE R ORDER U/S 154 DATED 19.4.2011. SECTION 154 EMPOWERS THE AO TO RECTIFY THE MISTAKE APPARENT FROM RECORD IN ANY ORD ER PASSED M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 13 13 BY HIM. THE ISSUE IS WHETHER THE MISTAKE RECTIFIED BY THE ASSESSING OFFICER WAS APPARENT FROM THE ASSESSMENT ORDER. AS MENTIONED ABOVE, IN THIS CASE, THE AO HAS CATEGORIC ALLY GIVEN A FINDING IN THE ASSESSMENT ORDER THAT THE DONATION S HOWN BY THE ASSESSEE AT RS. 17,46,900/-, WERE THE ANONYMOUS DONATIONS AS PER SECTION 115BB OF THE ACT. THE AO HAS ALSO CATEGORICALLY MENTIONED AS NARRATED ABOVE THAT THE AMOUNT OF RS. 17,46,900/- WAS TREATED AS ANONYMOUS DONATION CHARGEABLE TO TAX @ 30% AND ADDED TO THE TOTAL INCO ME OF THE ASSESSEE. HOWEVER, WHILE CALCULATING THE ASSESSMENT ORDER, IT WAS WRITTEN THAT THE INCOME ASSESSED U/S 143(3) OF THE INCOME-TAX ACT, 1961, AT RS. NIL. THUS, THERE WAS A PPARENT MISTAKE FROM RECORD IN THE ASSESSMENT ORDER, BECAUS E THE AO HAS CATEGORICALLY MADE THE ADDITION OF RS. 17,46,90 0/- AS ANONYMOUS DONATION, BUT BY MISTAKE THIS AMOUNT WA S NOT ADDED IN THE COMPUTATION OF INCOME AND THE INCOME W AS ASSESSED AS NIL. THEREFORE, CONSIDERING THE FACTS A ND CIRCUMSTANCES OF THE CASE, WE ARE OF THE OPINION TH AT IT IS A M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 14 14 MISTAKE APPARENT FROM RECORD RECTIFIABLE U/S 154 OF THE ACT. THEREFORE, THE APPEAL OF THE ASSESSEE IS DISMISSED. 7. THE LD. AUTHORIZED REPRESENTATIVE IN HIS WRITTEN SUBMISSION AND ORAL SUBMISSION STATED THAT THE ACTI ON OF THE AO IS NOT RECTIFICATION U/S 154, BUT IT IS REVIEW O F HIS OWN ORDER. THE LD. AUTHORIZED REPRESENTATIVE ALSO SUBM ITTED THAT ANONYMOUS DONATION, WHICH U/S 115BBC(3) IS THE D ONATION, WHICH DOES NOT ESTABLISH THE COMPLETE IDENTITY, CREDITWORTHINESS OF DONOR AND NON FURNISHING OF THE LETTER. WHILE IN THIS CASE, THE ASSESSEE HAS FURNISHED THE DONATION REGISTER, CONTAINING THE DETAILS REGARDING DATE OF RECEIPT, RECEIPT NUMBER, NAME OF THE DONOR AND ADDRESS OF TH E DONOR AND AMOUNT RECEIVED AS DONATION. THEREFORE, IT CANN OT BE ADDED. HE RELIED UPON THE DECISION OF DELHI TRIBUNA L IN THE CASE OF GUGAN SOLANKI MEMORIAL EDUCATION VS. DEPART MENT OF INCOME TAX, I.T.A.NO. 1495/DEL/2011 FOR ASSESSMENT YEAR 2007-08 ORDER DATED 30.3.2012. WE FIND THAT THE DON ATION RECEIVED BY THE ASSESSEE IS ANONYMOUS DONATION WHIC H IS CHARGEABLE TO TAX OR NOT IS A MATTER OF ADDITION AN D THAT M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 15 15 ADDITION CAN BE CHALLENGED ONLY BY WAY OF APPEAL AN D THIS ISSUE CANNOT BE ADJUDICATED U/S 154 OF THE ACT. WE FIND THAT HERE, WE HAVE TO DECIDE WHETHER THERE IS A MISTAKE APPARENT FROM RECORD OR NOT. IN THE INSTANT CASE, THE AO HAS ISSUED SHOW CAUSE NOTICE, WHILE RECTIFYING THE ORDER AND A SSESSEE DID NOT AVAIL OPPORTUNITY. MOREOVER, WE ALSO FOUND THAT THE RECTIFICATION MADE BY THE ASSESSING OFFICER IS A MI STAKE WHICH IS APPARENT FROM RECORD. WE FOUND THAT THE AO HAS A LSO HELD IN HIS ASSESSMENT ORDER THAT AMOUNT OF RS. 17,46,90 0/- I.E. ANONYMOUS DONATION, IT IS CHARGEABLE TO TAX AT 30 %, BUT WHILE CALCULATING THE INCOME, HE FORGOT TO CALCULAT E THE INCOME AND THEREAFTER HE HAS RECTIFIED HIS MISTAKE. THEREF ORE, IN OUR OPINION, THE APPEAL OF THE ASSESSEE DESERVES TO BE DISMISSED. M/S.TAPASYA SHIKSHA SAMITI, BHOPAL VS. DY. CIT, 1(1 ), BHOPAL I.T.A.NO. 12/IND/2015 A.Y. 2008-09. 16 16 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 29 TH FEBRUARY, 2016. SD/- (B.C.MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 29 TH FEBRUARY, 2016. CPU* 12.2