https://www.taxtmi.com/highlights?id=83289 Anonymous donations maintained record of identity, address, PAN, Aadhaar details of donors, hence provisions of section 115BBC not applicable. AO doubted genuineness without following procedure, providing opportunity; CIT(A) rightly deleted addition. Tied-up grants not voluntary contributions, not income; no requirement to file Form 9A when application doesn't fall short of 85% income from trust property. AO wrongly added unspent grants shown in balance sheet but not income and expenditure account; CIT(A) correctly deleted addition. No interference required. en-us Thu, 21 Nov 2024 09:00:01 +0530 Thu, 21 Nov 2024 09:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83289 Anonymous donations maintained record of identity, address, PAN, Aadhaar details of donors, hence provisions of section 115BBC not applicable. AO doubted genuineness without following procedure, providing opportunity; CIT(A) rightly deleted addition. Tied-up grants not voluntary contributions, not income; no requirement to file Form 9A when application doesn't fall short of 85% income from trust property. AO wrongly added unspent grants shown in balance sheet but not income and expenditure account; CIT(A) correctly deleted addition. No interference required. Highlights Income Tax Thu, 21 Nov 2024 09:00:01 +0530 https://www.taxtmi.com/highlights?id=83289