https://www.taxtmi.com/caselaws?id=293542 The appellate tribunal dismissed the department's appeal, affirming that the trust, established for religious and charitable purposes, was not subject to the provisions of Section 115BBC(1) regarding anonymous donations. The tribunal upheld the decision of the Commissioner of Income Tax (Appeals) in deleting the addition made by the AO, as the trust fell under the exemption provided in Section 115BBC(2)(b). en-us Wed, 04 Nov 2015 00:00:00 +0530 Wed, 17 Feb 2021 21:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293542 The appellate tribunal dismissed the department's appeal, affirming that the trust, established for religious and charitable purposes, was not subject to the provisions of Section 115BBC(1) regarding anonymous donations. The tribunal upheld the decision of the Commissioner of Income Tax (Appeals) in deleting the addition made by the AO, as the trust fell under the exemption provided in Section 115BBC(2)(b). Case-Laws Income Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293542