Trust: additions as anonymous donations u/s 115BBC rejected - AO ...

Donations rejected sans evidence. Donors identified, some confirmed. Denied chance to produce donors. Not anonymous. Onus discharged. Improper invocation.

July 16, 2024

Case Laws Income Tax AT

Trust: additions as anonymous donations u/s 115BBC rejected - AO doubted genuineness of donors without substantiating evidence. Assessee provided complete donor details including identity proofs. Some donors confirmed donations. AO denied opportunity to produce donors. Donations not anonymous as donor identities maintained. Assessee discharged onus. AO erred in invoking Section 115BBC without following due process. CIT(A) rightly deleted additions.

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Trust: additions as anonymous donations u/s 115BBC rejected - AO ...

Donations rejected sans evidence. Donors identified, some confirmed. Denied chance to produce donors. Not anonymous. Onus discharged. Improper invocation.

July 16, 2024

Case Laws Income Tax AT

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