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ITO vs. Saraswati Educational Charitable Trust (ITAT Lucknow)

COURT:
CORAM: ,
SECTION(S): , ,
GENRE:
CATCH WORDS: ,
COUNSEL:
DATE: June 17, 2015 (Date of pronouncement)
DATE: June 19, 2015 (Date of publication)
AY: 2010-11
FILE: Click here to view full post with file download link
CITATION:
S. 11, 68, 115BBC: Law on taxing of "anonymous donations" received by a charitable trust explained

To be excluded from the definition of expression “anonymous donation” the person receiving the voluntary contributions referred to in section 2(24) (iia) is required to maintain a record of identity indicating the name and address of the contributor and such other particulars as may be prescribed. Since no other particulars have been prescribed under the provisions the person receiving the donation is under obligation to maintain the identity of donors indicating the name and address only

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