https://www.taxtmi.com/caselaws?id=755616 ITAT Nagpur held that addition under section 115BBC for anonymous donations was incorrectly made by AO. Educational trust provided complete donor details including names, addresses, PAN and Aadhar cards, discharging its onus. Some donors appeared before AO and confirmed donations. AO erred by doubting entire donations without proper evidence or adequate opportunity to assessee. Since trust maintained proper donor records with identification details, section 115BBC provisions were inapplicable. CIT(A) correctly deleted the addition. Assessee appeal allowed. en-us Thu, 11 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755616 ITAT Nagpur held that addition under section 115BBC for anonymous donations was incorrectly made by AO. Educational trust provided complete donor details including names, addresses, PAN and Aadhar cards, discharging its onus. Some donors appeared before AO and confirmed donations. AO erred by doubting entire donations without proper evidence or adequate opportunity to assessee. Since trust maintained proper donor records with identification details, section 115BBC provisions were inapplicable. CIT(A) correctly deleted the addition. Assessee appeal allowed. Case-Laws Income Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755616