https://www.taxtmi.com/caselaws?id=423826 Donations were held not to be anonymous donations under section 115BBC where the assessee maintained the donor's identity through names and addresses, supported by confirmation letters and banking-channel receipts. The absence of PAN in some confirmations did not, on the facts recorded, make the contributions anonymous because the statute requires maintenance of identity particulars, not additional mandatory details that were otherwise not shown to be essential. As the Revenue did not establish that the donations were ungenuine or that the statutory identity record was missing, the addition was deleted and the challenge to that deletion failed. en-us Tue, 14 Jun 2022 00:00:00 +0530 Thu, 04 Aug 2022 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423826 Donations were held not to be anonymous donations under section 115BBC where the assessee maintained the donor's identity through names and addresses, supported by confirmation letters and banking-channel receipts. The absence of PAN in some confirmations did not, on the facts recorded, make the contributions anonymous because the statute requires maintenance of identity particulars, not additional mandatory details that were otherwise not shown to be essential. As the Revenue did not establish that the donations were ungenuine or that the statutory identity record was missing, the addition was deleted and the challenge to that deletion failed. Case-Laws Income Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423826