https://www.taxtmi.com/caselaws?id=217035 HC upheld the Tribunal's finding for the assessee that donations were not anonymous and entitled to exemption under Section 11(3). The AO possessed donor name and address via impounded donation receipts recovered during survey; the small discrepancy arose from computer malfunction. Consequently the IT authorities erred in treating receipts as anonymous or invoking Section 68, since the amounts were already disclosed. The HC found no substantial question of law arising from the Tribunal's order and affirmed the Tribunal's decision in favour of the assessee. en-us Tue, 18 Sep 2012 00:00:00 +0530 Thu, 25 Sep 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217035 HC upheld the Tribunal's finding for the assessee that donations were not anonymous and entitled to exemption under Section 11(3). The AO possessed donor name and address via impounded donation receipts recovered during survey; the small discrepancy arose from computer malfunction. Consequently the IT authorities erred in treating receipts as anonymous or invoking Section 68, since the amounts were already disclosed. The HC found no substantial question of law arising from the Tribunal's order and affirmed the Tribunal's decision in favour of the assessee. Case-Laws Income Tax Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217035