https://www.taxtmi.com/caselaws?id=409406 The tribunal allowed the appeal, directing the deletion of the addition of a donation amount under Section 115BBC of the Income Tax Act for the assessment year 2011-2012. The tribunal found that the revenue authorities failed to verify donations with donors, and without establishing actual receipt of anonymous donations, the addition lacked basis and was unsustainable. The decision emphasizes the importance of thorough verification by revenue authorities in tax matters and the significance of considering all relevant evidence before making income additions. en-us Wed, 30 Jun 2021 00:00:00 +0530 Thu, 04 Aug 2022 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409406 The tribunal allowed the appeal, directing the deletion of the addition of a donation amount under Section 115BBC of the Income Tax Act for the assessment year 2011-2012. The tribunal found that the revenue authorities failed to verify donations with donors, and without establishing actual receipt of anonymous donations, the addition lacked basis and was unsustainable. The decision emphasizes the importance of thorough verification by revenue authorities in tax matters and the significance of considering all relevant evidence before making income additions. Case-Laws Income Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409406