https://www.taxtmi.com/caselaws?id=180442 The Appellate Tribunal ITAT Delhi upheld the CIT(A)'s decision for the A.Y. 2003-04 regarding a charitable trust's donation receipts under the Income Tax Act, 1961. The Tribunal found the trust had demonstrated the genuineness of donations, shifting the burden of proof to the assessee. Emphasizing the voluntary nature of donations for exemption under section 11, the Tribunal accepted the trust's disclosure and donor list, dismissing the revenue's appeal. The order was pronounced on 9-10-2009. en-us Fri, 09 Oct 2009 00:00:00 +0530 Fri, 25 Mar 2016 11:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180442 The Appellate Tribunal ITAT Delhi upheld the CIT(A)'s decision for the A.Y. 2003-04 regarding a charitable trust's donation receipts under the Income Tax Act, 1961. The Tribunal found the trust had demonstrated the genuineness of donations, shifting the burden of proof to the assessee. Emphasizing the voluntary nature of donations for exemption under section 11, the Tribunal accepted the trust's disclosure and donor list, dismissing the revenue's appeal. The order was pronounced on 9-10-2009. Case-Laws Income Tax Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180442