https://www.taxtmi.com/caselaws?id=420772 The case involved an appeal by the Revenue against the deletion of donation additions in corpus and non-corpus funds for the Assessment Year 2016-17. The ld. CIT(A) upheld the deletion based on thorough verification by the DCIT(E) and acceptance of evidence provided by the assessee. Additional evidence submitted by the assessee in the appellate stage was considered, and the Assessing Officer's verification found no issues with the donations. The judgment emphasized the importance of proper enquiry and upheld the deletion of the addition, dismissing the Revenue's appeal due to lack of adverse findings and valid remand proceedings under Section 250(4) of the I.T. Act. en-us Wed, 02 Mar 2022 00:00:00 +0530 Sat, 09 Apr 2022 07:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420772 The case involved an appeal by the Revenue against the deletion of donation additions in corpus and non-corpus funds for the Assessment Year 2016-17. The ld. CIT(A) upheld the deletion based on thorough verification by the DCIT(E) and acceptance of evidence provided by the assessee. Additional evidence submitted by the assessee in the appellate stage was considered, and the Assessing Officer's verification found no issues with the donations. The judgment emphasized the importance of proper enquiry and upheld the deletion of the addition, dismissing the Revenue's appeal due to lack of adverse findings and valid remand proceedings under Section 250(4) of the I.T. Act. Case-Laws Income Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420772