https://www.taxtmi.com/caselaws?id=380329 The Tribunal dismissed the appeal, upholding the CIT (A)'s decision to delete the addition under section 68 and confirming that the donations were not anonymous under section 115BBC. The Tribunal distinguished between normal and corpus donations, emphasizing the adequacy of donor information provided by the assessee. The AO's argument that the donations were bogus and anonymous was rejected, with the Tribunal citing a Delhi High Court case to support its decision. en-us Thu, 16 May 2019 00:00:00 +0530 Thu, 02 Apr 2026 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380329 The Tribunal dismissed the appeal, upholding the CIT (A)'s decision to delete the addition under section 68 and confirming that the donations were not anonymous under section 115BBC. The Tribunal distinguished between normal and corpus donations, emphasizing the adequacy of donor information provided by the assessee. The AO's argument that the donations were bogus and anonymous was rejected, with the Tribunal citing a Delhi High Court case to support its decision. Case-Laws Income Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380329