Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
Donor-wise records containing names, PANs, addresses and...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended purpose.
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Donor-wise records containing names, PANs, addresses and supporting material established the identity of donors to a charitable trust. Undisputed remand-report records could not be displaced merely because donors did not comply with notices or because no further independent verification occurred. Evidence also showed that corpus contributions were intended for the trust's corpus. Voluntary and corpus donations from identified donors therefore could not be treated as anonymous donations, and the related additions were deleted. The challenge to the scrutiny notice was not pressed.
Donor-wise records containing names, PANs, addresses and supporting material established the identity of donors to a charitable trust. Undisputed remand-report records could not be displaced merely because donors did not comply with notices or because no further independent verification occurred. Evidence also showed that corpus contributions were intended for the trust's corpus. Voluntary and corpus donations from identified donors therefore could not be treated as anonymous donations, and the related additions were deleted. The challenge to the scrutiny notice was not pressed.
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