https://www.taxtmi.com/caselaws?id=263880 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,66,30,000/-, confirming that the donations were not anonymous and that Section 68 was not applicable. The Tribunal emphasized that the assessee had sufficiently proven the identity and capacity of the donors and had applied the donations for charitable purposes, thereby complying with the relevant provisions of the Income-tax Act. Consequently, the appeal by the Revenue was dismissed. en-us Wed, 17 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263880 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,66,30,000/-, confirming that the donations were not anonymous and that Section 68 was not applicable. The Tribunal emphasized that the assessee had sufficiently proven the identity and capacity of the donors and had applied the donations for charitable purposes, thereby complying with the relevant provisions of the Income-tax Act. Consequently, the appeal by the Revenue was dismissed. Case-Laws Income Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263880