Tribunal held that  reading of the provisions of S. 115BBC along with the Circular No. 14 of 2006, dt. 28th Dec., 2006 explaining the same reveals that this provision was intended to check inflow of unaccounted monies into the institutions such as universities, educational institutions, medical institutions, etc. and it required that all such institutions ought to maintain complete details and records of the donor. Anonymous donations received by trusts, which exist solely for religious purposes or both religious and charitable purposes, are not to be taxed under S. 115BBC.The intent of the legislature is  clear that such anonymous donations received in Hundis/donation boxes, etc. at the aforesaid trusts/institutions from their devotees are not to be taxed under s. 115BBC. (AY. 2015-16)