https://www.taxtmi.com/caselaws?id=312639 The ITAT Bangalore remanded the matter back to CIT(A) for fresh decision on two issues: allowability of exemption under section 11 and addition under section 115BBC regarding anonymous donations received by a trust. The tribunal found that while the assessee had not filed complete donor details, the CIT(A) failed to specify defects in the submitted information. The tribunal noted that details provided (dates, receipt numbers, donor names/addresses, amounts) were sufficient to determine whether donations were anonymous. Both appeals were partly allowed for statistical purposes with directions for fresh adjudication. en-us Tue, 25 Aug 2020 00:00:00 +0530 Wed, 28 Feb 2024 19:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312639 The ITAT Bangalore remanded the matter back to CIT(A) for fresh decision on two issues: allowability of exemption under section 11 and addition under section 115BBC regarding anonymous donations received by a trust. The tribunal found that while the assessee had not filed complete donor details, the CIT(A) failed to specify defects in the submitted information. The tribunal noted that details provided (dates, receipt numbers, donor names/addresses, amounts) were sufficient to determine whether donations were anonymous. Both appeals were partly allowed for statistical purposes with directions for fresh adjudication. Case-Laws Income Tax Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312639