https://www.taxtmi.com/caselaws?id=394706 The Tribunal remitted the issue back to the Assessing Officer for fresh consideration, directing the assessee to substantiate the donations towards the corpus fund. The Tribunal emphasized that if the donations were received for charitable purposes by a registered trust, and proper documentation was provided, section 68 would not apply. The appeal was allowed for statistical purposes. en-us Tue, 11 Feb 2020 00:00:00 +0530 Wed, 22 Apr 2020 11:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394706 The Tribunal remitted the issue back to the Assessing Officer for fresh consideration, directing the assessee to substantiate the donations towards the corpus fund. The Tribunal emphasized that if the donations were received for charitable purposes by a registered trust, and proper documentation was provided, section 68 would not apply. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394706