https://www.taxtmi.com/caselaws?id=261687 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the addition of Rs. 16.87 lakhs and reject the demand of Rs. 5,82,920/-. It emphasized the necessity for proper inquiries and satisfaction by the Assessing Officer, ruling that sections 68 and 115BBC were inapplicable. The Tribunal held that since the assessee had provided complete donor details, including PAN, the addition under section 68 was unwarranted. en-us Fri, 10 Jul 2015 00:00:00 +0530 Mon, 09 Nov 2015 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261687 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the addition of Rs. 16.87 lakhs and reject the demand of Rs. 5,82,920/-. It emphasized the necessity for proper inquiries and satisfaction by the Assessing Officer, ruling that sections 68 and 115BBC were inapplicable. The Tribunal held that since the assessee had provided complete donor details, including PAN, the addition under section 68 was unwarranted. Case-Laws Income Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261687