https://www.taxtmi.com/caselaws?id=409301 The Tribunal dismissed the appeal, upholding the addition of Rs. 2,17,30,000/- as anonymous donations under Section 115BBC. The trust's failure to prove the genuineness and identity of donors, coupled with procedural shortcomings, resulted in the appeal's dismissal. The Tribunal found the trust's conduct evasive and concluded that the donations were not genuine due to incomplete donor details and dilatory tactics. Legal precedents supported denying a second opportunity for the trust to present its case. en-us Thu, 24 Jun 2021 00:00:00 +0530 Mon, 05 Jul 2021 08:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409301 The Tribunal dismissed the appeal, upholding the addition of Rs. 2,17,30,000/- as anonymous donations under Section 115BBC. The trust's failure to prove the genuineness and identity of donors, coupled with procedural shortcomings, resulted in the appeal's dismissal. The Tribunal found the trust's conduct evasive and concluded that the donations were not genuine due to incomplete donor details and dilatory tactics. Legal precedents supported denying a second opportunity for the trust to present its case. Case-Laws Income Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409301