https://www.taxtmi.com/caselaws?id=394628 The Tribunal upheld the Assessing Officer's decision to treat donations as anonymous due to lack of documentation and justification, applying Section 13(7) and Section 115BBC of the Income Tax Act. The appeal was dismissed as the assessee failed to provide credible evidence to counter the AO's findings, leading to denial of exemption under Section 11 for the substantial donation amount. Despite multiple opportunities, the assessee did not substantiate the donations with complete donor details, resulting in confirmation of the disallowance by the lower authorities. en-us Fri, 07 Feb 2020 00:00:00 +0530 Sat, 18 Apr 2020 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394628 The Tribunal upheld the Assessing Officer's decision to treat donations as anonymous due to lack of documentation and justification, applying Section 13(7) and Section 115BBC of the Income Tax Act. The appeal was dismissed as the assessee failed to provide credible evidence to counter the AO's findings, leading to denial of exemption under Section 11 for the substantial donation amount. Despite multiple opportunities, the assessee did not substantiate the donations with complete donor details, resulting in confirmation of the disallowance by the lower authorities. Case-Laws Income Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394628