The Agra bench of the Income Tax Appellate Tribunal ( ITAT ) in Dhirendra Pal Singh Institute of Higher Education v. JCIT held that the contributions cannot be treated as ‘anonymous’ if the assessee duly produced the list of name and address of the contributor.
The assessee is an education institution. Voluntary contributions received by such an institution is taxable under the provisions of Section 115BBC of the Income Tax Act. The Assessing Officer treated Rs.9,53,600/- as anonymous donations since there was no confirmation from side of the contributor.
The bench noted that Section 115BBC is unambiguous. As per the provision, tax payable on income by way of anonymous donation. Section 115BBC(3) defines ‘anonymous donation’ to mean any voluntary contribution where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person who has made such contribution and such other particulars as may be prescribed.
“The assessee had, undisputedly, furnished the list (APB20-21) of the names and addresses of all the contributors, duly complying with the requirements of section 115BBC(3). There is no further requirement in the section. No other particulars have been shown to have been further prescribed.”
The bench further relied on the decision in Sri Girraj Education and Welfare Society vs. ITO’, wherein it was held that section 115BBC(1) will not apply, if complete names and address of the donors are given.
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