https://www.taxtmi.com/caselaws?id=342510 The Tribunal dismissed all appeals filed by the assessee, upholding lower authorities' orders. The donations were treated as taxable income due to lack of evidence proving they were corpus donations. Failure to produce books of account led to rejection of expenses claimed. The decision in a similar case was deemed inapplicable. Income was assessed as an Association of Persons due to lack of registration under section 12A. Appeal for condonation of delay in registration was dismissed for failure to justify the delay. en-us Fri, 28 Apr 2017 00:00:00 +0530 Sat, 06 May 2017 07:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342510 The Tribunal dismissed all appeals filed by the assessee, upholding lower authorities' orders. The donations were treated as taxable income due to lack of evidence proving they were corpus donations. Failure to produce books of account led to rejection of expenses claimed. The decision in a similar case was deemed inapplicable. Income was assessed as an Association of Persons due to lack of registration under section 12A. Appeal for condonation of delay in registration was dismissed for failure to justify the delay. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342510