{"id":14242,"date":"2020-12-06T07:35:00","date_gmt":"2020-12-06T07:35:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/meenakshi-ammal-trust-v-acit-202078-itr-138-186-dtr-257-203-ttj-785-chennai-trib\/"},"modified":"2020-12-06T07:35:00","modified_gmt":"2020-12-06T07:35:00","slug":"meenakshi-ammal-trust-v-acit-202078-itr-138-186-dtr-257-203-ttj-785-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/meenakshi-ammal-trust-v-acit-202078-itr-138-186-dtr-257-203-ttj-785-chennai-trib\/","title":{"rendered":"Meenakshi Ammal Trust v .ACIT (2020)78 ITR 138 \/ 186 DTR 257\/203 TTJ 785 (Chennai) (Trib)"},"content":{"rendered":"<p style=\"text-align: justify;background: white;margin: 0cm 0cm 4.9pt 0cm\"><span lang=\"EN-US\" style=\"font-family: 'Verdana',sans-serif\">Tribunal held that the assessee had disclosed the entire receipt of donations. However the Assessing Officer found that it was not a voluntary donation but anonymous donation. When the assessee had disclosed the entire receipt and the expenditure and claimed the receipt was exempted under section\u00a011\u00a0, merely because the assessee could not furnish the details of the persons from whom the donations were received, could not be a reason for concluding that the assessee had concealed any part of income or furnished inaccurate particulars. Making a statutory claim under section\u00a011\u00a0could not be construed as furnishing inaccurate particulars.(<span style=\"background: white\"> AY.2011-12 to 2014-15<\/span>)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Failure to furnish details of   persons from whom donations received \u2014 Not a case of  concealment of  income or  furnishing inaccurate particulars of  income \u2014 Penalty not leviable . [ S. 11, 132 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14242","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3HI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14242"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14242\/revisions"}],"predecessor-version":[{"id":14243,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14242\/revisions\/14243"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}