Income Tax Officer (Exemption), Lucknow V. M/s Gap Foundation, Lucknow

ITA 567/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1196 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 06-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Income from undisclosed sources; Charitable institution; Retrospective amendment; Capital receipt; Benefit of exemption; Commercial expediency
• Section: 12A; 12AA; 147; 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 567/LKW/2017 ASSESSMENT YEAR: 2014 - 15 INCOME TAX OFFICER (EXEMPTION) LUCKNOW V. M/S GAP FOUNDATION 26, KESHAV PARK SARASWATI PURAM RAEBAREILI ROAD, LUCKNOW T AN /PAN : AABTG2838D (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI AJAY KUMAR, D.R. RESPONDENT BY: SHRI ABHINAV MEHROTRA, ADVOCATE DATE OF HEARING: 29 08 201 8 DATE OF PRONOUNCEM ENT: 07 0 9 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT(A) - 4, LUCKNOW DATED 4/7/2017 AS PER FOLLOWING GROUNDS OF APPEAL: - 1. THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED ON FACTS AND IN LAW IN DELETING THE ADDITION OF RS. 75,25,388 / - RECEIVED ON ACCOUNT OF FOREIGN DONATIONS WHICH HAS NOT BEEN SHOWN IN INCOME & EXPENDITURE ACCOUNT BUT SHOWN AS CORPUS FUND IN THE RECEIPT & PAYMENT ACCOUNT AND BALANCE SHEET. SUMMARY READING OF SECTION 12A OF THE INCOME - TAX ACT, 1961 MAKES IT CLEAR THAT NONE OF THE BENEFIT U/S 11 AND 12 OF THE INCOME - TAX ACT, 1961 WIL L BE AVAILABLE IF SUCH A TRUST/ SOCIETY IS NOT REGISTERED U/S 12AA OF THE INCOME - TAX ACT, 1961 AS IT IS THE CASE HERE IN THE PROCEEDINGS OF ASSESSEE TRUST. ITA NO.5 67/LKW/2017 PAGE 2 OF 10 2. THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED ON FACTS AND IN LAW IN DELETING THE ADDITION OF RS. 2,46,660/ - ON ACCOUNT OF VOLUNTARY DONORS. THE ASSESSEE DID NOT HAVE REGISTRATION GRANTED U/S 12AA BY THE PRES CRIBED AUTHORITY. AS PER PROVISIONS OF SECTION 2(24)(IIA), THE ALLEGED DONATION SHOULD BE TREATED AS INCOME FROM UNDISCLOSED SOURCES UNDER THE HEAD 'INCOME FRONJ OTHER SOURCES' AS THE ASSESSEE HAS NOT SUBMITTED THE LIST OF DONORS WITH COMPLETE ADDRESS, IDE NTITY PROOF AND CONFIRMATION TO JUSTIFY THE SOURCE AND NATURE OF MONEY. 3. THE APPELLANT CRAVES LEAVE TO ADD OR AMEND ANY ONE OR MORE OF THE GROUNDS OF APPEAL, AS STATED ABOVE AS AND WHEN NEED OF DOING SO ARISES WITH THE PRIOR PERMISSION OF THE HON'BLE B ENCH. 2 . WITH REGARD TO FIRST G ROUND OF APPEAL, THE FACTS ARE THAT ASSESSEE TRUST GOT REGISTERED UNDER SECTION 12AA OF THE ACT FROM ASSESSMENT YEAR 2015 - 16. IN THE RELEVANT YEAR I.E. 2014 - 15 ASSESSING OFFICER HELD THAT AS PER SECTION 2(24)(IIA) OF THE ACT V OLUNTARY TRANSACTIONS RECEIVED BY THE ASSESSEE - TRUST AS DONATIONS WILL BE CONSIDERED AS INCOME OF THE ASSESSEE, SINCE DURING THE RELEVANT YEAR IT IS NOT REGISTERED UNDER SECTION 12A OF THE ACT, THEREFORE, THE AMOUNT OF RS.75,25,388/ - WAS ADDED AS INCOME FR OM OTHER SOURCES IN THE HA N DS OF ASSESSEE - TRUST. 3 . THE ISSUE, THEREFORE, TO BE ADJUDICATED HERE IS THAT WHEN A TRUST IS REGISTERED UNDER SECTION 12AA IN A PARTICULAR YEAR, WHETHER IN THE YEAR JUST PRECEDING THAT YEAR TRUST CAN BE TREATED AS BEING REGISTERED UNDER SECTION 12AA SO AS TO GET BENEFIT OF SECTIONS 11 AND 12 WHEN ASSESSMENT IS PENDING AND ALSO WHEN OBJECT CLAUSE ARE ABSOLUTELY SAME IN THAT PRECEDING YEAR. IN THIS CASE , THOUGH THE ASSESSEE - TRUST GOT REGISTRATION CERTIFICATE UNDER SECTION 12AA FROM A SSESSMENT YEAR 2015 - 16, IT IS THE CONTENTION OF THE ASSESSEE THAT THEY ARE COVERED BY PROVISO ITA NO.5 67/LKW/2017 PAGE 3 OF 10 TO SECTI ON 12A(2). FOR READY REFERENCE, PROVISIONS OF SECTION 12A(2) ARE REPRODUCED HEREUNDER: - 12A. CONDITIONS FOR APPLICABILITY OF SECTIONS 11 AND 12 (1) THE PROVISIONS OF SECTION 11 AND SECTION 12 SHALL NOT APPLY IN RELATION TO THE INCOME OF ANY TRUST OR INSTITUTION UNLESS THE FOLLOWING CONDITIONS ARE FULFILLED, NAMELY : XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX (2) WHERE AN APPLICATION HAS BE EN MADE ON OR AFTER THE 1ST DAY OF JUNE, 2007, THE PROVISIONS OF SECTIONS 11 AND 12 SHALL APPLY IN RELATION TO THE INCOME OF SUCH TRUST OR INSTITUTION FROM THE ASSESSMENT YEAR IMMEDIATELY FOLLOWING THE FINANCIAL YEAR IN WHICH SUCH APPLICATION IS MADE. PROV IDED THAT WHERE REGISTRATION HAS BEEN GRANTED TO THE TRUST OR INSTITUTION UNDER SECTION 12AA, THEN, THE PROVISIONS OF SECTIONS 11 AND 12 SHALL APPLY IN RESPECT OF ANY INCOME DERIVED FROM PROPERTY HELD UNDER TRUST OF ANY ASSESSMENT YEAR PRECEDING THE AFORES AID ASSESSMENT YEAR, FOR WHICH ASSESSMENT PROCEEDINGS ARE PENDING BEFORE THE ASSESSING OFFICER AS ON THE DATE OF SUCH REGISTRATION AND THE OBJECTS AND ACTIVITIES OF SUCH TRUST OR INSTITUTION REMAIN THE SAME FOR SUCH PRECEDING ASSESSMENT YEAR. 4 . THE LD. CIT( A) ON THE ISSUE HAS OBSERVED AND HELD AS FOLLOWS: - 5.4 THE MAIN CONTENTION OF THE AO IS THAT APPELLANT IS NOT REGISTERED U/S 12A OF THE ACT, THEREFORE, BENEFIT OF SECTION 11 AND 12 CANNOT BE GRANTED. IN THIS CONNECTION WE HAVE TO EXAMINE THE PROVISO INSER TED IN SECTION 12A BY FINANCE ACT 2014 W.E.F. 01.10.2014 REPRODUCED AS UNDER: - IN SECTION 12A OF INCOME TAX ACT, IN SUB - SECTION (2), THE FOLLOWING PROVISOS SHALL BE INSERTED WITH EFFECT FROM THE 1ST AM OF OCTOBER, 2014, NAMELY: - ITA NO.5 67/LKW/2017 PAGE 4 OF 10 'PROVIDED THAT WHERE REGI STRATION HAS BEEN GRANTED TO THE TRUST OR INSTITUTION UNDER SECTION 12AA, THEN, THE PROVISIONS OF SECTIONS 11 AND 12 SHALL APPLY IN RESPECT OF ANY INCOME DERIVED FROM PROPERTY HELD UNDER TRUST OF ANY ASSESSMENT YEAR PRECEDING THE AFORESAID ASSESSMENT YEAR, FOR WHICH ASSESSMENT PROCEEDINGS ARE PENDING BEFORE THE ASSESSING OFFICER AS ON THE PRECEDING ASSESSMENT YEAR. PROVIDED FURTHER THAT NO ACTION UNDER SECTION 147 SHALL BE TAKNE BY THE ASSESSING OFFICER IN CASE OF SUCH TRUST OR INSTITUTION FOR ANY ASSESSME NT YEAR PRECEDING THE AFORESAID ASSESSMENT YEAR ONLY FOR NON - REGISTRATION OF SUCH TRUST OR INSTITUTION FOR THE SAID ASSESSMENT YEAR - PROVIDED ALSO THAT PROVISIONS CONTAINED IN THE FIRST AND SECOND PROVISO SHALL NOT APPLY IN CASE OF ANY TRUST OR INSTITUTION WHICH AS REFUSED REGISTRATION OR THE REGISTRATION GRANTED TO IT WAS CANCELLED AT ANY TIME UNDER SECTION 12AA' IN THE PRESENT CASE THE APPELLANT APPLIED FOR REGISTRATION U/S 12AA OF THE ACT ON 30.03.2015 AND ID. CIT(EXEMPTION), LUCKNOW VIDE LETTER DATED 26 .09.2015 ACCORDED REGISTRATION W.E.F. 01.04.2014 IE. AY. 2015 - J6. ON EXAMINATION OF THE OBJECTS OF APPELLANT TRUST AS PER THE TRUST DEED, THE OBJECTS REMAIN THE SAME FOR A.Y. 2014 - 15 AND A.Y. 2015 - 16. THUS, SINCE THE OBJECT CLAUSE REMAINS THE SAME DURING A.Y. 2014 - 15 AND A.Y. 2015 - 16 (FOR WHICH REGISTRATION U/S 12A GRANTED), THEREFORE, THE APPELLANT WAS ELIGIBLE TO BENEFIT U/S 11 AND 12 OF THE ACT FOR A.Y. 2014 - 15 (IMMEDIATELY PRECEDING YEAR) EVEN IF THESE CONTRIBUTIONS ARE CONSIDERED AS VOLUNTARY CONTRIBU TIONS U/S 2(24)(IIA) OF THE ACT. 5.5 APPELLANT RECEIVED THESE CONTRIBUTIONS FOR SPECIFIC PURPOSE I.E. CONSTRUCTION OF MUKTI BHAWAN AND PURCHASE OF VAN. IT WAS FOR CAPITAL PURPOSE AND CAN BE STATED TO BE TIED UP GRANT OR RESTRICTED GRANT. THE APPELLANT DOE S NOT HAVE OPTION TO ITA NO.5 67/LKW/2017 PAGE 5 OF 10 UTILIZE THESE CONTRIBUTIONS OTHER THAN SPECIFIC PURPOSE FOR WHICH THEY ARE RECEIVED. 5.6 THE ACCOUNTING STANDARD 12 ISSUED BY ICAI WHICH DEALS WITH GRANTS REFLECTS ON THIS ISSUE. AS PER PARA 8 OF AS - 12 THE SPECIFIC CAPITAL GRANTS CANN OT BE TREATED AS REVENUE RECEIPTS. IN THE PRESENT CASE THESE FOREIGN CONTRIBUTIONS ARE SPECIFICALLY UTILIZED FOR CONSTRUCTION OF MUKTI BHAWAN AND PURCHASE OF VAN. 5.7 WITHOUT PREJUDICE TO ABOVE, THESE FOREIGN CONTRIBUTIONS ARE FOR ACQUISITION/CONSTRUCTION OF CAPITAL/FIXED ASSETS. AS THE APPELLANT DOES NOT HAVE REGISTRATION U/S 12AA OF THE ACT, THEREFORE, SECTION 43(1) OF THE ACT WILL COME INTO PLAY. THIS SECTION RELATES TO THE DETERMINATION OF ACTUAL COST OF AN ASSET. EXPLANATION 10 OF THE SAID SECTION STA TES AS UNDER: - 'WHERE A PORTION OF THE COST OF AN ASSET ACQUIRED BY THE ASSESSE HAS BEEN MET DIRECTLY OR INDIRECTLY BY THE CENTRAL GOVERNMENT OR A STATE GOVERNMENT OR ANY AUTHORITY ESTABLISHED UNDER ANY LAW OR BY ANY OTHER PERSON, IN THE FORM OF A SUBSIDY OR GRANT OR REIMBURSEMENT (BY WHATEVER NAME CALLED), THE, SO MUCH OF THE COST AS IS RELATABLE TO SUCH SUBSIDY OR GRANT OR REIMBURSEMENT SHALL NOT BE INCLUDED IN THE ACTUAL COST OF THE ASSET TO THE ASSESSE: PROVIDED THAT WHERE SUCH SUBSIDY OR GRANT OR REI MBURSEMENT IS OF SUCH NATURE THAT IT CANNOT BE DIRECTLY RELATABLE TO THE ASSET ACQUIRED, SO MUCH OF THE AMOUNT WHICH BEARS TO THE TOTAL SUBSIDY OR REIMBURSEMENT OR GRANT THE SAME PROPORTION AS SUCH ASSET BEARS TO ALL THE ASSETS IN RESPECT OF OR WITH REFERE NCE TO WHICH THE SUBSIDY OR GRANT OR REIMBURSEMENT IS SO RECEIVED, SHALL NOT BE INCLUDED IN THE ACTUAL COST OF THE ASSET TO THE ASSESSEE' SINCE THE AO HAS NOT ALLOWED EXEMPTION U/S 11 OF THE ACT SOLELY FOR THE REASON THAT REGISTRATION U/S 12AA OF THE ACT IS NOT ITA NO.5 67/LKW/2017 PAGE 6 OF 10 AVAILABLE, THEREFORE, INCOME OF THE APPELLANT HAS TO BE COMPUTED AS PER THE APPLICABLE PROVISIONS OF THE ACT AS PER THE PRINCIPLE OF COMMERCIAL EXPEDIENCY. 5.8 THERE ARE A NUMBER OF JUDGEMENTS OF HON'BLE HIGH COURTS AND HON'BLE ITATS HOLDING THAT W HERE VOLUNTARY CONTRIBUTIONS ARE RECEIVED FOR SPECIFIC PURPOSE THEN THEY CANNOT BE REGARDED AS INCOME U/S 2(24)(IIA) OF THE ACT SINCE THEY ARE CAPITAL RECEIPTS AND TIED UP GRANTS FOR SPECIFIC PURPOSE. RELIANCE IS PLACED ON FOLLOWING JUDGEMENTS. M/S VOKKAL IGORA SANGHA VS. ITO IN ITA NO. 281 - 285/BANG./2014 NIRMAL AGRICULTURAL SOCIETY VS. ITO (1999) 71ITD 152(HYD.) HON'BLE RAJASTHAN HIGH COURT IN SUKHDEO CHARITY ESTATE VS. CIT(1984) 149 ITR 470(RAJ.) 5.9 IN VIEW OF THE DISCUSSION AND JUDGMENTS OUTLINED IN PA RAS 5.3 TO 5.8 OF THIS ORDER IT IS CLEAR THAT INTENTION OF CONTRIBUTOR AND THE APPELLANT WAS TO TREAT THE CONTRIBUTIONS AS CAPITAL TO BE SPENT FOR CONSTRUCTION OF MUKTI BHAWN AND PURCHASE OF VAN, THEREFORE, THESE CONTRIBUTORS CANNOT BE SAID TO BE 'INCOME F OR OTHER SOURCES' OF THE APPELLANT. THE ADDITION OF RS. 75,25,388/ - MADE BY THE AO CANNOT BE SUSTAINED AND IS HEREBY DELETED. THE APPELLANT IS ALLOWED CONSEQUENTIAL RELIEF. THE GROUNDS OF APPEAL NO. 1,2 AND 3 ARE ALLOWED. 5 . AT THE TIME OF HEARING, LD. A.R. O F THE ASSESSEE REITERATED THE SUBMISSIONS PLACED BEFORE THE SUBORDINATE AUTHORITIES AND VEHEMENTLY ARGUED THAT THEY ARE COVERED BY THE PROVISO TO SECTION 12A(2) OF THE ACT AND DEMONSTRATED THAT THE ASSESSMENT PROCEEDINGS WERE PENDING FOR ASSESSMENT YEAR 20 14 - 15 WHEN REGISTRATION UNDER SECTION 12AA WAS GRANTED TO THE ASSESSEE - TRUST FROM ASSESSMENT YEAR 2015 - 16. TO THIS, LD. A.R. OF THE ASSESSEE INVITED OUR ATTENTION TO THE ASSESSMENT ORDER ITA NO.5 67/LKW/2017 PAGE 7 OF 10 AND SUBMITTED THAT DATE OF ORDER IS 20/12/2016 WHEREAS REGISTRATION UNDER SECTION 12AA WAS ACCORDED TO THE ASSESSEE - TRUST VIDE LETTER DATED 26/9/2015 W.E.F. 1/4/2014 I.E. ASSESSMENT YEAR 2015 - 16; MEANING THEREBY THAT AT THAT TIME ASSESSMENT FOR ASSESSMENT YEAR 2014 - 15 WAS PENDING. SECONDLY THE OBJECTS AND ACTIVITIES OF TH E TRUST AS ON THE DATE OF REGISTRATION REMAINED THE SAME EVEN IN THE PRECEDING ASSESSMENT YEAR; MEANING THEREBY OBJECT CLAUSE HAS NOT BEEN ALTERED OR CHANGED AND WHAT REMAINED OBJECTS FOR ASSESSMENT YEAR 2014 - 15, THE SAME WERE THE OBJECTS IN ASSESSMENT YEA R 2015 - 16 WHEN REGISTRATION UNDER SECTION 12AA WAS GRANTED TO THE ASSESSEE - TRUST. LD. A.R. OF THE ASSESSEE FURTHER SUBMITTED THAT REGISTRATION UNDER SECTION 12AA STILL CONTINUES AS ON DATE. 6 . THE LD. D.R., ON THE OTHER HAND, THOUGH PRINCIPALLY AGREED WITH T HE SUBMISSIONS OF THE LD. A.R. OF THE ASSESSEE, HOWEVER, HE RELIED ON THE ORDER OF THE ASSESSING OFFICER . 7 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND ON EXAMINING THE PROVISO TO SECTION 12A(2), THERE ARE TWIN CONDITIONS TO BE SATISF IED I.E. ASSESSMENT PROCEEDINGS SHOULD BE PENDING AND THE OBJECT CLAUSE SHOULD BE THE SAME AND THERE SHOULD NOT HAVE BEEN ANY CHANGE OR AMENDMENT IN THE OBJECT CLAUSE. WE FIND THAT THE LD. A.R. OF THE ASSESSEE HAS DEMONSTRATED BEFORE US THAT BOTH THESE CO NDITIONS ARE FULFILLED SO FAR AS ASSESSEE IS CONCERNED AND THE BENEFITS OF SECTIONS 11 & 12, THEREFORE, SHALL BE AVAILABLE TO THE ASSESSEE. IN THE CO - ORDINATE ITAT KOLKATA BENCH DECISION IN ITA NO.953/KOL/2015 , TRIBUNAL REFERRED TO THE DECISION OF ITS OWN BENCH IN THE CASE OF SHREE SHREE RAMKRISHNA SAMITY VS. DCIT IN ITA NO.1680/KOL/2012, ORDER DATED 9.10.2015 WHEREIN IT IS HELD THAT IT IS AN ESTABLISHED POSITION IN LAW THAT A PROVISO WHICH IS INSERTED TO REMEDY UNINTENDED CONSEQUENCES AND TO MAKE THE PRO VISION WORKABLE, A PROVISO WHICH SUPPLIES AN ITA NO.5 67/LKW/2017 PAGE 8 OF 10 OBVIOUS OMISSION IN THE SECTION AND IS REQUIRED TO BE READ INTO THE SECTION TO GIVE THE SECTION A REASONABLE INTERPRETATION, REQUIRES TO BE TREATED AS RETROSPECTIVE IN OPERATION, SO THAT A REASONABLE INTERPRETAT ION CAN BE GIVEN TO THE SECTION AS A WHOLE AND ACCORDINGLY THE SAID INSERTION OF FIRST PROVISO TO SECTION 12A(2) OF THE ACT WITH EFFECT FROM 1.10.2014 SHOULD BE READ AS RETROSPECTIVE IN OPERATION WITH EFFECT FROM THE DATE WHEN THE CONDITION OF ELIGIBILITY FOR EXEMPTION UNDER SECTION 11 & 12 AS MENTIONED IN SECTION 12A PROVIDED FOR REGISTRATION U/S.12AA AS A PRE - CONDITION FOR APPLICABILITY OF SECTION 12A. IN THAT DECISION KOLKATA TRIBUNAL APPLIED THE MAXIM UT RES MAGISVALEAT QUAM PEREAT I.E. TO MAKE IT WORKA BLE RATHER REDUNDANT. I T WOULD BE JUST AND FAIR TO HOLD THAT THE AMENDMENT IN SECTION 12A IS BROUGHT IN THE STATUTE TO CONFER BENEFIT OF EXEMPTION U/S 11 OF THE ACT ON THE GENUINE TRUST WHICH HAS NOT CHANGED ITS OBJECTIVES AND SHOULD BE GIVEN RETROSPECTIV E TREATMENT. IN THE PRESENT CASE OF THE ASSESSEE, THEREFORE, PROVISO TO SECTION 12A(2) , AS HELD BY VARIOUS JUDICIAL PRONOUNCEMENTS , SHALL HAVE A RETROSPECTIVE EFFECT AND, THEREFORE, BENEFIT OF SECTIONS 11 & 12 SHALL BE PROVIDE D TO THE ASSESSEE FOR ASSESSM ENT YEAR 2014 - 15 ALSO SINCE ASSESSEE - TRUST QUALIFIES THE CONDITIONS AS ENSHRINED IN PROVISO TO SECTION 12A(2) OF THE ACT. WE, THEREFORE, DO NOT FIND ANY INFIRMITY WITH THE FINDINGS OF THE LD. CIT(A) ON THIS ISSUE, HENCE THERE IS NO REASON TO INTERFERE IN THE ORDER OF THE LD. CIT(A) ON THIS ISSUE. ACCORDINGLY THIS GROUND OF APPEAL BY THE REVENUE IS DISMISSED. 8 . THE FACTS RELATING TO GROUND NO.2 ARE THAT THE ASSESSING OFFICER NOTED THAT ASSESSEE RECEIVED RS.2 , 4 6 ,660/ - FROM 913 DONORS. ASSESSING OFFICER ADDED THE SAME AS INCOME OF THE ASSESSEE FROM UNDISCLOSED SOURCES, AS THE ASSESSEE DID NOT PROVIDE COMPLETE ADDRESS, IDENTITY PROOF AND CONFIRMATION OF THE DONORS. ITA NO.5 67/LKW/2017 PAGE 9 OF 10 9 . THE LD. CIT(A) HAS PROVIDED RELIEF TO THE ASSESSEE ON THE ISSUE OF INTERPRETATION AND ANALYZING T HE PROVISIONS OF SECTION 115BBC OF THE ACT. THE LD. CIT(A) OBSERVED THAT THE REQUIREMENT OF SECTION 115BBC IS THAT PERSON RECEIVING DONATION IS REQUIRED TO MAINTAIN RECORD OF IDENTITY INDICATING NAME AND ADDRESS OF THE CONTRIBUTOR AND SUCH OTHER PARTICULA RS AS MAY BE PRESCRIBED. SINCE NO OTHER PARTICULARS HAVE BEEN PRESCRIBED UNDER THE PROVISIONS OF LAW, THE PERSON RECEIVING DONATION IS UNDER OBLIGATION TO MAINTAIN THE IDENTITY OF DONORS INDICATING THE NAME AND ADDRESS. ON PERUSAL OF THE DETAILS FILED BY ASSESSEE - TRUST, IT IS SEEN THAT THE ASSESSEE - TRUST HAS FURNISHED THE NAMES AND ADDRESSES OF DONORS. IN VIEW OF ABOVE , LD. CIT(A) HELD THAT ASSESSEE - TRUST HAS ESTABLISHED THE IDENTITY OF DONORS AS PROVIDED UNDER SECTION 115BBC OF ACT AND THE DONATIONS RECE IVED BY THE ASSESSEE - TRUST CANNOT BE CATEGORISED AS ANONYMOUS DONATIONS AND CANNOT BE SUBJECTED TO TAX AS PER PROVISIONS OF SEC TION 115BBC OF ACT. THE LD. CIT(A) IN ARRIVING AT THE DECISION HAS PLACED RELIANCE ON THE FOLLOWING DECISIONS: - ( 1 ) HON'BLE ITAT BEN CH A IN ITO - 2(3), LUCKNOW VS. M/S SARASWATI EDUCATIONAL CHARITABLE TRUST IN ITA NO. 776/LKW/2014 , ORDER DATED 17.06.2015. ( 2 ) HON'BLE DELHI BENCH OF ITAT IN CASE OF HANS RAJ SAMARAK SOCIETY VS. ADIT , 16 TAXMAN 103. 10 . WE HAVE PERUSED THE CASE RECORD, HEARD THE RI VAL CONTENTIONS, ANALYSED THE FACTS OF THE CASE AND CONSIDERED THE JUDICIAL PRONOUNCEMENTS PLACED BEFORE US. ON PERUSAL OF PROVISIONS OF SECTION 115BBC(3), IT IS CRYSTAL CLEAR THAT ANONYMOUS DONATION WOULD MEAN ANY CONTRIBUTION WHERE A PERSON RECEIVING SU CH CONTRIBUTION DOES NOT MAINTAIN A RECORD OF THE IDENTITY INDICATING THE NAME AND ADDRESS OF THE PERSON MAKING SUCH CONTRIBUTION . THE REQUIREMENT OF THE PROVISIONS IS, THEREFORE, THAT IDENTITY OF THE DONOR HAS TO BE ESTABLISHED BY FURNISHING ITA NO.5 67/LKW/2017 PAGE 10 OF 10 AND KEEPING RECORD OF THE NAME AND ADDRESS OF THE PERSON MAKING SUCH CONTRIBUTION. IF THIS RESPONSIBILITY IS TAKEN CARE OF BY THE ASSESSEE, THEN IN SUCH CIRCUMSTANCES ANY DONATION RECEIVED BY THE ASSESSEE SHALL NOT FALL WITHIN THE DEFINITION OF ANONYMOUS DONATION. I N THE INSTANT CASE, AS PER FACTS ON RECORD, ASSESSEE - TRUST HAS FURNISHED NAMES AND ADDRESSES OF THE DONORS WHICH IS ALSO EVIDEN T IN THE ORDER OF THE LD. CIT(A) AND IN SUCH CIRCUMSTANCES IT CAN BE SAFELY CONSTRUED THAT REQUIREMENT OF SECTION 115BBC(3) HAS B EEN COMPLIED WITH AND DONATIONS ARE NOT IN THE NATURE OF ANONYMOUS DONATIONS, THEREFORE, ARE OUTSIDE THE PURVIEW OF TAX. RELIEF PROVIDED TO THE ASSESSEE BY THE LD. CIT(A) IS, THEREFORE, SUSTAINED SINCE THERE IS NO INFIRMITY IN THE FINDINGS OF THE LD. CIT( A) ON THIS ISSUE AND HENCE THERE IS NO NEED FOR INTERFERENCE IN THE ORDER. THIS GROUND OF APPEAL BY THE REVENUE IS ALSO DISMISSED. 11 . GROUND NO.3 IS GENERAL IN NATURE WHICH NEEDS NO ADJUDICATION. 12 . IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRO NOUNCED IN THE OPEN COURT ON 07 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7 TH SEPTEMBER , 201 8 JJ: COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR