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        Case ID :
        Income Tax

        Exemption u/s 11 denied - anonymous donations - In present case,...

        Exemption Denied: Section 11 Application Rejected Due to Anonymous Donations and Improbable Transactions by Appellant Society.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Exemption u/s 11 denied - anonymous donations - In present case, it is highly improbable that an organization can receive donation of identical amount of ₹ 4,501/- from total 4851 persons. Therefore, it is fit case to apply the test of human probabilities. No pleadings were made before us as to how it was prevented from filing the correct details before the lower authorities as well as before us. - the transaction of receipt of donation is a sham, a make believe story, a device adopted by the appellant society to bring on record the undisclosed income of the appellant society. - No exemption - AT
                                Note: It is a system-generated summary and is for quick reference only.
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