Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Anonymous donations maintained record of identity, address, PAN, Aadhaar details of donors, hence provisions of section 115BBC not applicable. AO doubted genuineness without following procedure, providing opportunity; CIT(A) rightly deleted addition. Tied-up grants not voluntary contributions, not income; no requirement to file Form 9A when application doesn't fall short of 85% income from trust property. AO wrongly added unspent grants shown in balance sheet but not income and expenditure account; CIT(A) correctly deleted addition. No interference required.
Anonymous donations maintained record of identity, address, PAN, Aadhaar details of donors, hence provisions of section 115BBC not applicable. AO doubted genuineness without following procedure, providing opportunity; CIT(A) rightly deleted addition. Tied-up grants not voluntary contributions, not income; no requirement to file Form 9A when application doesn't fall short of 85% income from trust property. AO wrongly added unspent grants shown in balance sheet but not income and expenditure account; CIT(A) correctly deleted addition. No interference required.
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