https://www.taxtmi.com/caselaws?id=761975 ITAT Nagpur held that trust donations were not anonymous under section 115BBC as the assessee maintained complete donor records including names, addresses, PAN and Aadhar details. The AO incorrectly invoked section 115BBC without proper procedure or opportunity to the assessee. CIT(A) correctly deleted the addition. Additionally, tied grants with stipulated conditions were held not to be income, requiring no Form 9A filing. The AO's additions were wrongly made and properly deleted by CIT(A). Revenue's appeal dismissed. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761975 ITAT Nagpur held that trust donations were not anonymous under section 115BBC as the assessee maintained complete donor records including names, addresses, PAN and Aadhar details. The AO incorrectly invoked section 115BBC without proper procedure or opportunity to the assessee. CIT(A) correctly deleted the addition. Additionally, tied grants with stipulated conditions were held not to be income, requiring no Form 9A filing. The AO's additions were wrongly made and properly deleted by CIT(A). Revenue's appeal dismissed. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761975