https://www.taxtmi.com/caselaws?id=293546 The ITAT dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the addition of Rs. 95,00,000 under section 115BBC. The ITAT found that the assessee had maintained records of donor identities, meeting the requirement to prevent anonymous donations. The ITAT's reliance on relevant case laws supported the decision, emphasizing the fulfillment of donor identity maintenance as mandated by the law. en-us Fri, 31 Aug 2018 00:00:00 +0530 Wed, 17 Feb 2021 21:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293546 The ITAT dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the addition of Rs. 95,00,000 under section 115BBC. The ITAT found that the assessee had maintained records of donor identities, meeting the requirement to prevent anonymous donations. The ITAT's reliance on relevant case laws supported the decision, emphasizing the fulfillment of donor identity maintenance as mandated by the law. Case-Laws Income Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293546