VAISHNAVI EDUCATIONAL SOCIETY Vs. THE DEPUTY CIT

JUDGEMENT

(1.) THE above three appeals by the assessee are directed against common order of the CIT(A), Guntur dated 24.2.2014 for assessment years 2007 -08, 2008 -09 and 2009 -10. Since the issues involved are common these appeals are clubbed together, heard together and are disposed of by this common order for the sake of convenience.

(2.) THE only issue in this year is that the learned CIT(A) is not justified in confirming the addition of Rs. 12,50,000 as anonymous donations attracting the provisions of section 115BBC of Income -tax Act, 1961.

(3.) ASSESSMENT order u/s. 143(3) r.w.s. 153C was passed on 24.12.2010 adding an amount of Rs. 12,50,000 being anonymous donations u/s. 115BBC of Income -tax Act, 1961 for A.Y. 2007 -08.