https://www.taxtmi.com/caselaws?id=431731 The appeal against the addition of anonymous donations under section 115BBC of the Income-tax Act for the assessment year 2017-18 was allowed for statistical purposes. The delay in filing the appeal was condoned, and the case was admitted for disposal on merits. The judgment clarified that only donations lacking donor addresses, as per the provided list, fall under section 115BBC, while others are eligible for exemption under section 11(1)(d). The matter was remitted to the Assessing Officer for proper examination based on the list of corpus donors without addresses. en-us Fri, 16 Dec 2022 00:00:00 +0530 Tue, 20 Dec 2022 10:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431731 The appeal against the addition of anonymous donations under section 115BBC of the Income-tax Act for the assessment year 2017-18 was allowed for statistical purposes. The delay in filing the appeal was condoned, and the case was admitted for disposal on merits. The judgment clarified that only donations lacking donor addresses, as per the provided list, fall under section 115BBC, while others are eligible for exemption under section 11(1)(d). The matter was remitted to the Assessing Officer for proper examination based on the list of corpus donors without addresses. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431731