https://www.taxtmi.com/caselaws?id=768477 ITAT Pune allowed the assessee trust's appeal for statistical purposes, setting aside CIT(A)'s order and remanding the matter to AO for fresh adjudication. The trust was denied exemption under sections 11/12 due to lack of registration under section 12A and unsubstantiated donations without donor confirmations. CIT(A) applied section 115BBC treating donations as anonymous. ITAT admitted additional grounds claiming exemption under section 10(23C)(iiiad) as they went to the root of the matter, directing AO to decide afresh considering additional evidence and providing reasonable opportunity to the assessee. en-us Tue, 11 Mar 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768477 ITAT Pune allowed the assessee trust's appeal for statistical purposes, setting aside CIT(A)'s order and remanding the matter to AO for fresh adjudication. The trust was denied exemption under sections 11/12 due to lack of registration under section 12A and unsubstantiated donations without donor confirmations. CIT(A) applied section 115BBC treating donations as anonymous. ITAT admitted additional grounds claiming exemption under section 10(23C)(iiiad) as they went to the root of the matter, directing AO to decide afresh considering additional evidence and providing reasonable opportunity to the assessee. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768477