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1. Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

2. Disallowance u/s 14A read with Rule 8D - Assessing Officer did not record objective satisfaction for not accepting suo moto disallowance made by assessee. ITAT directed...

3. Trust: additions as anonymous donations u/s 115BBC rejected - AO doubted genuineness of donors without substantiating evidence. Assessee provided complete donor details...

4. Deduction u/s 35(1)(ii) disallowed by AO based on Investigation Wing's report alleging bogus donations receipts issued by institutions. ITAT held AO did not make...

5. Exemption u/s 11 - it is seen that the appellant has received donation against which expenses on account of donation paid have been shown. Since donation is a voluntary...

6. The ITAT, an Appellate Tribunal, assessed whether donations received by a trust for acquiring a capital asset should be taxed as income. The trust treated the donations...

7. Exemption u/s 11 - disallowance of expenditure incurred on foreign travel - Expenditure for obtaining the donations from the various donors who were stationed abroad -...

8. Addition u/s 68 - anonymous donations u/s 115BBC - the action of the A.O. to treat the deposits under reference as anonymous donations u/s 115BBC is completely unlawful...

9. Deduction u/s 80G - The assessee could not claim deduction under section 80G of the Act in respect of donations by way of clothes sent to the Prime Minister's Relief...

10. Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the...

11. Anonymous donation - The ITRs and the letters from the donors stating that the donation has been given for the trust for conference, and towards the corpus fund. Hence,...

12. Revision u/s 263 - Manner of presentation of the corpus fund in the final accounts of the assessee - donation - where the A.O. has taken a broad view by accepting the...

13. Exemption u/s 11 - provisions of section 2(15) - If the assessee has to claim relief under charity, it has to carry out charitable activities of relief to poor or...

14. The ITAT upheld the disallowance of deduction u/s 35(1)(ii) for donations related to scientific research due to raised donations based on forged documents. The Trust...

15. Deduction u/s 80G - assessee converted loans given to Trust in earlier financial year as donations - donations paid by the assessee by conversion of loans into donations...