Held that the\u00a0 assessee had provided details of 2300 donors along with names and addresses of donors before Assessing Officer Furthermore, confirmation letters from donors were also provided to Assessing Officer and donations were made either by cheque or DD or through other banking channels. Mere absence of PAN in confirmation letters of donors would not give rise to suspicion that donations received by assessee were anonymous donations and maintenance of name and address details of contributors would be a sufficient document as prescribed under section 115BBC. Since\u00a0 the assessee established identity of donors as provided under section 115BBC, donations received could not be categorized as anonymous donations and could not be subjected to tax as per provisions of section 115BBC\u00a0 of the Act. (AY.\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 115BBC : Anonymous donations-Details of donors with names address and confirmation letters provided-Mere absence of PAN the donations cannot be assessed as anonymous donations.[S. 13] <\/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-36597","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36597","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=36597"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36597\/revisions"}],"predecessor-version":[{"id":36598,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36597\/revisions\/36598"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}