https://www.taxtmi.com/caselaws?id=404053 The Tribunal ruled in favor of the assessee, holding that donations should not be treated as anonymous under Section 115BBC of the Income Tax Act, 1961, as the assessee maintained complete records of donor identities and addresses. Despite some unconfirmed donations, the Tribunal emphasized that as long as donor details were maintained, donations could not be classified as anonymous. Citing relevant judicial precedents, the Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal, highlighting the significance of maintaining detailed donor records to avoid anonymous donation classification. en-us Tue, 09 Feb 2021 00:00:00 +0530 Thu, 04 Aug 2022 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404053 The Tribunal ruled in favor of the assessee, holding that donations should not be treated as anonymous under Section 115BBC of the Income Tax Act, 1961, as the assessee maintained complete records of donor identities and addresses. Despite some unconfirmed donations, the Tribunal emphasized that as long as donor details were maintained, donations could not be classified as anonymous. Citing relevant judicial precedents, the Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal, highlighting the significance of maintaining detailed donor records to avoid anonymous donation classification. Case-Laws Income Tax Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404053