https://www.taxtmi.com/caselaws?id=447951 ITAT Delhi dismissed Revenue's appeal regarding treatment of voluntary donations as anonymous donations under Section 115BBC. The Tribunal upheld CIT(A)'s deletion of addition made by AO, noting that trust provided complete donor details including names, addresses, PAN numbers, cheque numbers, dates and amounts. Since donor information was adequately furnished and not proved wrong, donations could not be considered anonymous under Section 115BBC(3). Revenue failed to demonstrate any factual or legal grounds to justify different treatment from identical issue decided in AY 2008-09. AO directed to delete the addition. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 08 Jan 2024 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447951 ITAT Delhi dismissed Revenue's appeal regarding treatment of voluntary donations as anonymous donations under Section 115BBC. The Tribunal upheld CIT(A)'s deletion of addition made by AO, noting that trust provided complete donor details including names, addresses, PAN numbers, cheque numbers, dates and amounts. Since donor information was adequately furnished and not proved wrong, donations could not be considered anonymous under Section 115BBC(3). Revenue failed to demonstrate any factual or legal grounds to justify different treatment from identical issue decided in AY 2008-09. AO directed to delete the addition. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447951