https://www.taxtmi.com/caselaws?id=296393 The ITAT allowed the appeal, ruling in favor of the assessee, as there was insufficient evidence to support treating the donation as bogus. The cancellation of the donee's certificate occurred after the donation, and there was no specific proof to question the donation's genuineness. The ITAT noted the absence of concrete evidence from the survey team and the lack of a mechanism for the assessee to verify the donee's authenticity at the time of donation. Consequently, the ITAT held that the donation could not be deemed bogus based solely on subsequent events. en-us Mon, 13 Jan 2020 00:00:00 +0530 Mon, 19 Jul 2021 10:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296393 The ITAT allowed the appeal, ruling in favor of the assessee, as there was insufficient evidence to support treating the donation as bogus. The cancellation of the donee's certificate occurred after the donation, and there was no specific proof to question the donation's genuineness. The ITAT noted the absence of concrete evidence from the survey team and the lack of a mechanism for the assessee to verify the donee's authenticity at the time of donation. Consequently, the ITAT held that the donation could not be deemed bogus based solely on subsequent events. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296393