IN INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 633/Asr/2013 Assessment Year: 2008-09 Shri Sanatam Dharam vs. Income Tax Officer Dharamshala Society, Opp. Ward 1(2), Bathinda Civil Hospital, Raman [PAN: AAHTS 2871C] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 20.08.2019 Date of Pronouncement: 20.08.2019 ORDER Per B. R. Baskaran, Accountant Member: assessee has filed this appeal challenging order dated 27-08-2013 passed by Ld CIT(A), Bathinda and it relates to assessment year 2008-09. 2. None appeared on behalf of assessee. We notice from record that assessee has appeared before bench and sought adjournments on several occasions. Hence we proceed to dispose of appeal ex-parte, without presence of assessee. 3. We heard Ld D.R and perused record. assessee is charitable trust and is registered u/s 12AA of Act. AO noticed that assessee has 2 ITA No. 633/Asr/2013 (AY 2008-09) Sanatam Dharam Dharamshala Society v. ITO received donations to tune of Rs.77.63 lakhs during year under consideration. He further noticed that donations to tune of Rs.39.91 lakhs have been shown as Gupt donations , i.e., anonymous donations. remaining amount of donations of Rs.40.72 lakhs was shown as received from certain persons, who have been identified. Since assessee did not furnish details called for by AO, he completed assessment to best of his judgment u/s 144 of Act, wherein (a) AO assessed gupt donations of Rs.39.91 lakhs as income of assessee u/s 115BBC of Act and (b) AO assessed remaining amount of donations of Rs.40.72 lakhs as income of assessee u/s 68 of Act. 4. In appellate proceedings, Ld CIT(A) confirmed addition of Rs.39.91 lakhs. However, he deleted addition of Rs.40.72 lakhs holding that conditions prescribed in sec. 68 of Act cannot be applied to donations received by charitable trust. 5. With regard to addition of Rs.39.91 lakhs, before Ld CIT(A), assessee furnished name and other details of persons from whom Gupt donations of Rs.36.91 lakhs were received. assessee sought admission of same as additional evidences u/r 46A of I.T Rules. Hence Ld CIT(A) called for remand report from AO. In remand report, AO objected to admission of additional evidences. However, Ld CIT(A) agreed to consider them. observations made by Ld CIT(A) are extracted below for sake of convenience:- 3 ITA No. 633/Asr/2013 (AY 2008-09) Sanatam Dharam Dharamshala Society v. ITO I find that application of additional evidence is nothing but detail of donation received by trust. Out of these some contains name and address of persons and others are shown as Gupt Dan . Therefore, for disposing of case, I am considering this evidence in interest of justice and appeal is decided as under . 6. We notice that Ld CIT(A), having observed so, has upheld assessment of Rs.36.91 lakhs u/s 115BC of Act. However, we find no discussion in order of Ld CIT(A) about additional evidences furnished by assessee. In effect, we notice that Ld CIT(A) has not considered additional evidences furnished by assessee. From submissions made by assessee before Ld CIT(A), we notice that assessee has furnished name and address of persons who have donated above said amount of Rs.36.91 lakhs, even though it was mentioned as Gupt Dhan initially. We have noticed earlier that Ld CIT(A) had deleted addition of Rs.40.72 lakhs by holding that conditions prescribed in sec.68 of Act are not applicable to donation received by assessee and considering name and address of donors. 7. With regard to addition of Rs.36.91 lakhs, it is claim of assessee is that it has furnished details of name and address of donors. However, as noted earlier, same was not considered by Ld CIT(A). Hence, we are of opinion that this issue requires fresh examination at end of Ld CIT(A) by properly considering additional evidences furnished by assessee. Accordingly, we set aside order passed by Ld CIT(A) on this issue and restore same to his file for examining it afresh by duly considering additional evidences furnished by assessee. After affording adequate opportunity of being heard to assessee, Ld CIT(A) may take appropriate decision in accordance with law. 4 ITA No. 633/Asr/2013 (AY 2008-09) Sanatam Dharam Dharamshala Society v. ITO 8. In result, appeal of assessee is treated as allowed for statistical purposes. Order pronounced in open court on August 20, 2019 Sd/- Sd/- (N. K. Choudhry) (B. R. Baskaran) Judicial Member Accountant Member Date: 20.08.2019 /GP/Sr. Ps. Copy of order forwarded to: (1) Appellant: (2) Respondent: (3) CIT(Appeals) (4) CIT concerned (5) Sr. DR, I.T.A.T True Copy By Order Shri Sanatam Dharam Dharamshala Society v. Income-tax Officer, Ward- 1(2), Bathinda