Association for Rural Area Social Modification Improvement and Nesting, Kandhamala V. DCIT, Berhampur Circle, Berhampur., Berhampur

ITA 305/CTK/2014

• Counselvise Citation: 30522114 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-11-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 28-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Principle of natural justice
• Section: 12; 11; 143(3); 133(6); 80G; 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK . , & , BEFORE S/SHRI B. RAMAKOTAIAH, ACCOUNTA NT MEMBER & PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ! ./ ITA NO. 305/CTK/2014 ( ' ' ' ' #$ #$ #$ #$ / ASSESSMENT YEAR :2010-2011) ASSOCIATION FOR RURAL AREA SOCIAL MODIFICATION IMPROVEMENT AND NESTILING (ARASMIN), AT: GRESSINGIA, G.UDAYAGIRI. VS. DCI T, BERHAMPUR CIRCLE, BERHAMPUR. ! ./ %& ! ./PAN/GIR NO. AAAAA 4918 J ( ' /APPELLANT ) .. ( ()' / RESPONDENT ) '+ - - - - /ASSESSEE BY : SHRI P.K.MISHRA %# - - - - /REVENUE BY : SHRI SUVENDU DUTTA '#. + / DATE OF HEARING : 5 TH NOV. 2015 /$ + /DATE OF PRONOUNCEMENT 6 TH NOV. 2015 0 0 0 0 / O R D E R PER PARTHA SARATHI CHAUDHURY, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD CIT(A)- BERHAMPUR DATED 16.5.2014 FOR THE ASSESSMENT YEAR 2010-2011 ON THE FOLLOWING GROUNDS: 1.THAT, THE ORDER PASSED BY THE LEARNED C.I.T(APPE AL), WITHOUT CONSIDERING THE FACTS OF THE CASE AND THE POINT OF LAW RAISED BY THE APPELLANT IS ARBITRARY, UNLAWFUL AND DEVOID OF THE PRINCIPLES OF NATURAL JUSTICE. 2.THAT THE ASSESSMENT ORDER PASSED BY THE TEAMED D. C.I.T, BERHAMPUR U/S. 143(3) OF THE I.T. ACT, 1961 RAISING A TAX DEM AND OF RS.46,35,667.00, VIDE HIS ORDER DATED 31.03.2013 IS ILLEGAL, ARBITRARY AND UNCALLED FOR AND AGAINST THE FACTS ON RECORD AND TH EREFORE IS LIABLE TO BE DELETED IN THE INTEREST OF JUSTICE. ITA NO. 36/CTK/2015 ASSESSMENT YEAR :2010-2011 2 2. THAT, THE POINT OF LAW RAISED BY THE APPELLANT DURI NG THE COURSE OF APPEAL DURING THE COURSE OF APPEAL PROCEEDINGS THAT , THE SCHOOL FEES RECEIVED ON A MONTHLY BASIS FROM THE PARENTS OF THE STUDENTS WHICH HAS BEEN WRONGLY SHOWN AS 'DONATION' CANNOT BE CLASSIFI ED AS ANONYMOUS DONATIONS IN TERMS WITH SECTION 115BBC (3), SINCE T HE NAME AND ADDRESS OF THE PARENTS OF THE STUDENTS AND THE MONTHLY FEE RECEIVED IS RECORDED AS PER THE BOOKS OF ACCOUNTS AND ALSO DULY SUBMITTED D URING THE COURSE OF ASSESSMENT PROCEEDINGS, THE C.I.T(APPEAL) WITHOUT G OING TO THE POINT OF LAW RAISED BY THE APPELLANT AND ALSO THE FACTS OF T HE CASE UNILATERALLY RELIED ON THE ASSESSMENT ORDER WHICH IS UNLAWFUL AN D ARBITRARY. 4,THAT, THE C.I.T(APPEAL) ERRED IN NOT ALLOWING THE ASSESSEE TO SUBMIT THE BOOKS OF ACCOUNTS OR TO CROSS EXAMINE THE FACTS OF THE CASE AS RECORDED BY THE LEARNED A.O. IS ARBITRARY AND THUS THE ORDER PASSED IS INJUDICIOUS AND UNLAWFUL AND LIABLE TO BE REJECTED. 5. THAT, THE LEARNED A.O. VIDE SUMMON U/S. 133(6) HAS DELIBERATELY AND UNLAWFULLY CALLED FOR EXPLANATION REGARDING THE AMO UNT OF DONATION PAID TO THE ASSESSEE TRUST BY RESPECTIVE PARENTS OF THE STU DENTS, IN SPITE OF CATEGORICAL SUBMISSION BY THE ASSESSEE THAT THE DON ATION AS SHOWN WRONGLY IN THE INCOME AND EXPENDITURE ACCOUNT IS IN FACTS T HE SUM TOTAL OF FEES RECEIVED FROM THE PARENTS OF THE STUDENTS. THUS THE ORDER PASSED IS AGAINST THE POINT OF LAW AND LIABLE TO BE QUASHED. 6. THAT, THE APPELLANT RESERVES THE RIGHT TO AMEND OR PLACE REVISED/ADDITIONAL GROUNDS OF APPEAL AT ANY TIME BEFORE THE HEARING OF THE APPEAL. 2. IN THIS APPEAL, ALTHOUGH ASSESSEE HAS RAISED MUL TIPLE GROUNDS OF APPEAL BUT ALL THE GROUNDS ESSENTIALLY RELATES TO ONE ISSUE OF TAXATIO N UNDER SECTION 115BBC OF THE ACT ON THE GROUND OF ANONYMOUS DONATIONS. 3. BRIEF FACTS OF THIS CASE ARE THAT THE ASSESSEE NAME LY, ASSOCIATION FOR RURAL AREA SOCIAL MODIFICATION IMPROVEMENT AND NESTLING (ARSAMIN) IS A SOCIETY REGISTERED UNDER THE SOCIETY REGISTRATION ACT UNDER SECTION 12AA AND THUS, ENJOY S THE BENEFIT OF SECTION 11 OF THE ACT. THE ASSESSEE SOCIETY IS ALSO REGISTERED UNDER SECTI ON 80G OF THE ACT. IT RUNS A HIGH SCHOOL IN THE NAME & STYLE OF ARSAMIN JANTA HIGH SCHOOL AT G REESINGIA IN KANDAMAL DISTRICT OF ODISHA, WHICH IS A DAY & BOARDING TRIBAL HIGH SCHOO L PROVIDING EDUCATION FROM CLASS -VII TO ITA NO. 36/CTK/2015 ASSESSMENT YEAR :2010-2011 3 CLASS -X UNDER THE STATE CURRICULUM. THE STUDENTS ARE PROVIDED WITH BREAKFAST AND LUNCH BESIDES REGULAR CLASSROOM TEACHING AND TUTORIALS. THE TOTAL STUDENT STRENGTH OF THE SCHOOL IS 315 IN CLASS VII TO X DURING THE ASSESSMENT YEAR 20 10-2011. THE TOTAL FEES COLLECTED FROM THE PARENTS DURING THE FINANCIAL YEAR 2009-2010 REL EVANT TO ASSESSMENT YEAR 2010-2011 WAS SHOWN AS DONATION AS PER THE INCOME & EXPENDITURE A CCOUNT FILED BEFORE THE AO ALONGWITH RETURN OF INCOME. THE ONLY SOURCE OF INCOME OF THE TRIBAL SCHOOL IS FROM STUDENT SCHOOL FEE COLLECTED ON A MONTHLY BASIS FROM THE PARENTS. DURING THE SCRUTINY PROCEEDINGS, THE ASSESSING OFFI CER NOTICED THAT AS PER THE BOOKS OF ACCOUNT OF THE ASSESSEE, IT HAS RECEIVED DONATION O F RS.1,10,31,000/- ON 13 OCCASIONS IN CASH. THE ASSESSING OFFICER ASKED THE ASSESSEE REG ARDING THESE DONATIONS AND THE ASSESSEE STATED THAT THESE ARE NOT DONATIONS BUT FEES COLLEC TED FROM THE PARENTS. THE ASSESSEE HAS ALSO FURNISHED LIST OF PERSONS ALONGWITH ADDRESSES AND THE AMOUNT, THE DETAILS OF WHICH MENTIONED IN THE ASSESSMENT ORDER. THE AO TOOK VER IFICATION OF ALL 234 ALLEGED DONORS AND IN MANY CASES, EITHER THE LETTERS SENT WERE RETURNED U NSERVED OR NO REPLY IS RECEIVED. IN A QUITE FEW CASES, THE DONORS CLEARLY DENIED TO HAVE GIVEN ANY DONATIONS TO THE ASSESSEE. IT WAS IN THIS BACKDROP THAT THE AO TREATED THE SCHOOL FEES R ECEIVED BY THE ASSESSEE AS ANONYMOUS DONATIONS AND TAXED THE SAME U/S.115BBC OF THE ACT. AGGRIEVED, THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD CIT(A). THE LD CIT( A) WAS OF THE OPINION THAT THE SCHOOL FEES RECEIVED FROM THE PARENTS OF THE TRIBAL CHILDREN WE RE ANONYMOUS DONATIONS AND IS COVERED UNDER SECTION 115BBC OF THE ACT AND, ACCORDINGLY SH OULD BE TAXED. AGAINST THE IMPUGNED ORDER OF THE LD CIT(A), THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. AT THE TIME OF HEARING, LD A.R. STATED THAT THE AO AS WELL AS THE LD CIT(A) DID NOT CONSIDER THE FACT THAT THE FEES OF RS.3000/- PER MO NTH ARE RECEIVED FROM THE PARENTS. LD ITA NO. 36/CTK/2015 ASSESSMENT YEAR :2010-2011 4 COUNSEL SUBMITTED THAT IT IS NOT A DONATION RATHER IT IS A SCHOOL FEES COLLECTED FROM THE PARENTS OF THE STUDENTS. HE SUBMITTED THAT THE SCHOOLS FEE S RECEIVED FROM THE PARENTS CANNOT BE TREATED AS ANONYMOUS DONATIONS IN TERMS OF SECTION 115BC(3) OF THE ACT, AS THE NAME AND ADDRESS OF THE PARENTS OF THE STUDENTS AND MONTHLY FEE RECEIVED AS RECORDED IN THE BOOKS OF ACCOUNT, WERE FURNISHED BEFORE THE AO AT THE TIME O F ASSESSMENT PROCEEDINGS. HE SUBMITTED THAT DURING THE APPELLATE PROCEEDINGS ALSO, THE LD CIT(A) DID NOT GIVE OPPORTUNITY TO THE ASSESSEE TO CROSS EXAMINE THE FACTS OF THE CASE AS RECORDED BY THE AO. HE SUBMITTED THAT THE AO DELIBERATELY CALLED FOR INFORMATION FROM THE PARENTS U/S.133(6) REGARDING THE AMOUNT OF DONATION PAID BY THEM TO THE ASSESSEE. IT WAS SU BMITTED THAT OUT OF 315 STUDENTS, THE AO CALLED FOR INFORMATION IN RESPECT OF 234 STUDENTS. THE TOTAL FIGURES COLLECTED BY THE AO FOR 234 STUDENTS COMES TO RS.1,97,80,000/- WHEREAS THE TOTAL CLAIM OF RECEIPTS BY THE ASSESSEE STANDS AT RS.1,10,31,000/-. HE SUBMITTED THAT THE LD CIT(A) HAS ALSO COMMITTED SIMILAR ERROR BY HOLDING THAT THE ASSESSEE COULD NOT PRODUCE ANY EVIDENCE IN RESPECT OF DONATIONS. LD A.R. SUBMITTED THAT THE AUTHORITIES BELOW HAVE ACCEPTED THE BASIC FACT OF RUNNING OF SCHOOL. HOWEVER, THEY ARE DISPUTING THE GENUINENESS OF SC HOOL FEES COLLECTED FROM THE TRIBAL STUDENTS. HE SUBMITTED THAT THE AUTHORITIES BELOW H AVE NOT RECORDED ANY ADVERSE REMARKS WITH REGARD TO THE MAINTENANCE OF BOOKS OF ACCOUNT BY THE ASSESSEE. BEFORE US, LD A.R. RELIED ON THE FOLLOWING JUDICIAL PRONOUNCEMENTS AS UNDER: I) HANS RAJ SAMARAK SOCIETY VS. ADIT (EXEMPTIONS) 16 TAXMANN.COM 103 (DELHI ITAT) IN THIS CASE, IT HAS BEEN HELD THAT 'WHERE A PERSON RECEIVING CONTRIBUTION DOES NOT MAINTAIN NAME AND ADDRESS OF CONTRIBUTOR AND OTHER PARTICULARS, SUCH CONTRIBUTION WOULD FALL WITHIN AMBIT OF ' ANONYMOUS DONATION''. SUB-SECTION (1) OF THE AFORESAID PROVISION PROVIDES THAT WHERE THE INCOME OF AN INSTITUTION ETC. REFERRED TO IN SECTION 11 INCLUDES INCOME BY WAY OF ANONYMOUS DONATION, THE INCOME-TAX PAYABLE BY IT SHALL BE AGG REGATE OF-(I) 30% OF THE ANONYMOUS DONATION, AND (II) THE INCOME-TAX PAYABL E ON THE TOTAL INCOME AS ITA NO. 36/CTK/2015 ASSESSMENT YEAR :2010-2011 5 REDUCED BY ANONYMOUS DONATION. SUBSECTION (2) EXCL UDES WHOLLY RELIGIOUS INSTITUTIONS FROM THE PURVIEW OF THE AFORESAID PROV ISION. IT FURTHER EXCLUDES WHOLLY RELIGIOUS AND CHARITABLE INSTITUTIONS FROM THE PURV IEW OF THE AFORESAID PROVISION IF THE ANONYMOUS DONATION IS MADE WITH THE SPECIFIC D IRECTION THAT SUCH DONATION IS FOR PURPOSES OTHER THAN FOR ANY UNIVERSITY, EDUCATI ONAL INSTITUTION, HOSPITAL OR MEDICAL INSTITUTION. IT IS CLEAR THAT THIS PROVISIO N EXCLUDES RELIGIOUS INSTITUTION AND INSTITUTION WHOSE OBJECTS ARE WHOLLY RELIGIOUS AND CHARITABLE. SUB-SECTION (3) DEFINES THE EXPRESSION 'ANONYMOUS DONATION' IN AN EXHAUSTIVE MANNER TO BE A CASE WHERE THE INSTITUTION ETC. DOES NOT MAINTAIN R ECORD OF IDENTITY INDICATING THE NAME AND ADDRESS OF THE PERSON MAKING THE CONTRIBUT ION. NO FURTHER PARTICULARS REMAINED TO BE MAINTAINED HAVE BEEN PRESCRIBED UNDE R THIS SUB-SECTION. THE LEARNED DR HAS RELIED ON THE BOARD CIRCULAR NO. 14, (2007) 288 ITR (ST.) 9, TITLED AS 'FINANCE ACT, 2006-EXPLANATORY NOTES ON PROVISIONS RELATING TO DIRECT TAXES:. PARAGRAPH NO. 25(2) IS IMPORTANT IN THIS RESPECT. I T IS MENTIONED THAT WITH A VIEW TO PREVENT CHANNELISATION OF UNACCOUNTED MONEY BY WAY OF ANONYMOUS DONATION, A NEW PROVISION HAS BEEN INSERTED TO TAX ANONYMOUS D ONATIONS IN RESPECT OF A WHOLLY CHARITABLE INSTITUTION ETC. @ 30%. HOWEVER, ANONYMOUS DONATION MADE TO WHOLLY CHARITABLE AND RELIGIOUS INSTITUTIONS ETC. S HALL BE TAXED ONLY IF IT IS FOR ANY UNIVERSITY, EDUCATIONAL INSTITUTION, HOSPITAL OR ME DICAL INSTITUTION. ANONYMOUS DONATIONS TO WHOLLY RELIGIOUS TRUST WILL NOT BE TAX ED. IN PARAGRAPH NO. 25.3, A REFERENCE IS MADE TO THE DEFINITION OF THE EXPRESSI ON 'ANONYMOUS DONATION' AS THE CONTRIBUTION IN RESPECT OF WHICH RECORD OF IDEN TITY IS NOT MAINTAINED INDICATING THE NAME AND ADDRESS OF THE PERSON. AT THIS JUNCTUR E, WE MAY ALSO REFER TO THE PROVISION CONTAINED IN SECTION 13(7). IT EXCLUDES T HE APPLICABILITY OF THE PROVISION CONTAINED IN SECTIONS II AND 12 IN RESPECT OF ANONY MOUS DONATIONS. ON CONSIDERATION OF VARIOUS PROVISIONS APPLICABLE TO T HE ISSUE AT HAND, WE FIND THAT THE DEFINITION OF THE EXPRESSION 'ANONYMOUS DONATI ON' REQUIRES PROPER INTERPRETATION. THIS EXPRESSION HAS BEEN DEFINED IN AN EXHAUSTIVE MANNER AND, THEREFORE, NO OTHER WORD CAN BE READ IN SECTION 115 BBC(3) OTHER THAN THE WORDS FINDING PLACE THEREIN. THE DEFINITION IS THAT IT ME ANS A VOLUNTARY CONTRIBUTION REFERRED TO IN SECTION 2(24)(IIA), WHERE A PERSON R ECEIVING SUCH CONTRIBUTION DOES NOT MAINTAIN A RECORD OF THE IDENTITY INDICATING TH E NAME AND ADDRESS OF THE CONTRIBUTOR AND SUCH OTHER PARTICULARS AS MAY BE PR ESCRIBED. NO OTHER PARTICULAR HAS BEEN PRESCRIBED UNDER THIS PROVISION. THEREFORE , THE RECEIVER HAS THE OBLIGATION TO MAINTAIN THE IDENTITY INDICATING THE NAME AND AD DRESS ONLY AND NOTHING MORE'. 5. LD A.R. SUBMITTED THAT THE DECISION OF ITAT DELHI H AS BEEN UPHELD BY THE HONBLE DELHI HIGH COURT IN ITA NO.534/2012 ORDER DATED 18.9.201 2. 6. LD A.R. SUBMITTED THAT FOLLOWING THE DECISION OF TH E ITAT DELHI IN THE CASE OF HANS RAJ SAMARAK SOCIETY (SUPRA), THE ITAT, CUTTACK IN THE C ASE OF KALINGA RELIEF AND CHARITABLE TRUST IN ITA NO.172 AND 173/CTK/2012 AND C.O. NO.22 AND 23/C TK/2012 ORDER DATED 21.12.2012 HELD AS UNDER: ITA NO. 36/CTK/2015 ASSESSMENT YEAR :2010-2011 6 IN THE PRESENT CASE ON HAND, THE ASSESSEE HAS MAIN TAINED THE IDENTITY INDICATING THE NAME AND ADDRESS AS IS EVIDENT AS QU OTED BY THE LD CIT(A) ON THE BODY OF ITS ORDERS. THE ASSESSEE HAS FURNISHED BOTH BEFORE THE AO AS WELL AS THE LD CIT(A), LIST OF DONORS CONTAINING THE NAM E AND ADDRESS, WHICH WAS SUBJECTED TO VERIFICATION BY THE AO. THE AO HAS NO T POINTED OUT ANY SPECIFIC DEFECT IN THE NAMES AND ADDRESS IN THE GIVEN LIST. THERE IS NO MATERIAL ON RECORD TO SUGGEST THAT THE AO HAS FOUND THAT THE AS SESSEE HAS NOT MAINTAINED PARTICULARS OF NAMES AND ADDRESS OF THE DONORS. WE FIND THAT THE AO HAS TAXED THE AMOUNT BY MENTIONING THAT CONFIRMATION LETTERS FROM THE DONORS WERE NOT FORTHCOMING. IN OUR CONSIDERED VIEW, SUCH CONFIRMA TIONS ARE NOT REQUIRED TO BE FILED FOR COMING TO THE CONCLUSION AS TO WHETHER TH E DONATION WAS ANONYMOUS OR NOT IN THE LIGHT OF THE DECISION OF ITAT DELHI I N THE CASE OF HANS RAJ SAMARAK SOCIETY (SUPRA). 7. LD D.R. ON THE OTHER RELIED ON THE ORDERS OF AUTHOR ITIES BELOW AND ALSO ADMITTED THAT THERE IS A DISCREPANCY BOTH IN THE QUANTUM AND THE RECEIPTS. HE ALSO EXPRESSED SERIOUS DOUBTS REGARDING PAYMENT OF RS.3,000/- PER MONTH AS SCHOOL FEES FROM PARENTS CONSIDERING THEIR ECONOMIC BACKGROUND. 8. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD OF THE CASE AS WELL AS LEGAL ISSUE ARISING IN THIS CASE. THE MAIN SUBJECT MATTE R HEREIN, WHETHER THE SCHOOL FEES RECEIVED FROM PARENTS OF THE STUDENTS WOULD BE CONSIDERED AS ANONYMOUS DONATION OR NOT. SUB SECTION (3) OF SECTION 115BBC PROVIDES THAT THE ANONYMOUS DONATION MEANS ANY VOLUNTARY CONTRIBUTION REFERRED TO IN SUB SECTION (IIA) OF CLAUSE 24 OF SE CTION 2 WHERE A PERSON RECEIVING SUCH CONTRIBUTION DOES NOT MAINTAIN A RECORD OF THE PROP ERTY INDICATING THE NAME AND ADDRESS OF THE PERSON MAKING SUCH CONTRIBUTION AND THE ADDRESS AS MADE BE PRESCRIBED. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT ASSESSEE HAS MAINT AINED THE COMPLETE DETAILS OF THE PERSONS WHO HAVE CONTRIBUTED THE SCHOOLS FEES, BUT THE ADDI TION WAS MADE ON ACCOUNT OF NON FILING OF THE CONFIRMATION LETTERS OF THE DONORS. THEREFORE, THE SCHOOLS FEES RECEIVED BY THE ASSESSEE CANNOT BE CALLED TO BE ANONYMOUS DONATION FOR THE PURPOSE OF SECTION 115BBC OF THE ACT. WE FIND THAT THE ASSESSEE HAS PROVIDED BEFORE THE AO A S WELL AS BEFORE THE LD CIT(A) LIST OF PERSONS WHO HAVE PROVIDED SCHOOL FEES, WHEREIN, NAME AND AD DRESS OF THE PERSONS ARE APPEARING. NO ITA NO. 36/CTK/2015 ASSESSMENT YEAR :2010-2011 7 ENQUIRY HAS BEEN CARRIED OUT ON RECORD TO ESTABLISH ANY ADVERSE FEATURES WITH REGARD TO NON- MAINTENANCE OF RECORD OF NAME, ADDRESS AND IDENTITY OF THE PARENTS OF THE STUDENTS, WHO HAVE BEEN ALLEGED TO HAVE GIVEN DONATIONS. WE FIND THAT OUT OF 315 STUDENTS, THE AO CALLED FOR INFORMATION IN RESPECT OF 234 STUDENTS. THE TOTAL FIGURES COLLECTED BY THE AO FOR 234 STUDENTS AMOUNT TO RS.1,97,80,000/- WHEREAS THE TOTAL CLAIM OF RECEIPTS BY THE ASSESSEE STANDS AT RS.1,10,31,000/-. WE FAIL TO UNDERSTAND WHEN THE ASSESSEE HAS MAINTAINED RECORD FOR FEES RECEIVED OF RS.1,10,31,000/-, HOW THE AO HAS MENTIO NED IN THE ASSESSMENT ORDER WITH NAME AND ADDRESS OF THE PARENTS AMOUNTING TO RS.1,97,80, 000/-. IN VIEW OF THE DECISION OF ITAT DELHI IN THE CASE OF HANS RAJ SAMARAK SOCIETY(SUPRA), IF THE ASSESSEE MAINTAINS THE NAMES AND ADDRESS OF THE PERSONS WHO HAVE CONTRIBUTED DON ATIONS, IT CANNOT BE SAID THAT THE DONATIONS ARE ANONYMOUS AS CONTEMPLATED UNDER SECT ION 115BBC OF THE ACT. SINCE IN THE LIST AS MENTIONED IN THE ASSESSMENT ORDER THE TOTAL AMOU NTS COME TO RS.1,97,80,000/- AND AS PER BOOKS MAINTAINED BY THE ASSESSEE THE TOTAL RECEIPT COMES TO RS.1,10,31,000/- WHICH ITSELF CONTRADICTS, WE, IN THE INTEREST OF JUSTICE, ARE OF THE OPINION THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE AO TO ENQUIRE AFRESH FROM THE BOOKS OF ACCOUNT MAINTAINED BY THE ASSESSEE REGARDING THE SCHOOLS FEES RECEIVED FROM THE PARENT S AND ALSO TO MAKE THE ASSESSMENT AFRESH AFTER THOROUGH VERIFICATION. IN VIEW OF THIS, THE MATTER IS RESTORED BACK TO THE FILE OF THE AO FOR PROPER VERIFICATION AND AS PER LAW. NEEDLESS TO SAY THAT PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE BE AFFORDED. 9. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 /11/20 15 SD/- SD/- . ,/B.RAMAKOTAIAH , PARTHA SARATHI CHAUDHURY /ACCOUNTANT MEMBER / JUDICIAL MEMBER ITA NO. 36/CTK/2015 ASSESSMENT YEAR :2010-2011 8 CUTTACK; '! DATED 6 /11 /2015 B.K.PARIDA, SPS 0 0 0 0 (+ (+ (+ (+ 3$+ 3$+ 3$+ 3$+ / COPY OF THE ORDER FORWARDED TO : 0' 0' 0' 0' / BY ORDER, SR. PRIVATE SECRETARY, , / ITAT, CUTTACK 1. ' / THE APPELLANT : 2. ()' / THE RESPONDENT. 3. 4 ( ) / THE CIT(A), BHUBANESWAR. 4. 4 / CIT , BHUBANESWAR 5. #5 (+' , / DR, ITAT, CUTTACK 6. 7 8. / GUARD FILE. )+ (+ //TRUE COPY//