https://www.taxtmi.com/caselaws?id=464371 ITAT CHANDIGARH - AT set aside additions based on anonymous donation findings under ss.115BBC and 68, finding the AO relied on statements of seven students without affording the trust an opportunity to cross-examine and the CIT(A) erred in ignoring affidavits filed on appeal; appeals on those grounds were allowed. On invocation of ss.13(1)(c)/(d) r.w.s.13(3), the Tribunal held that only the amount actually retained in the chairman's personal account was disallowable, sustaining Rs.11,33,022 of the confirmed Rs.4,83,16,171 and partly allowing the appeal on that ground. en-us Thu, 25 Jul 2024 00:00:00 +0530 Sat, 25 Oct 2025 17:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464371 ITAT CHANDIGARH - AT set aside additions based on anonymous donation findings under ss.115BBC and 68, finding the AO relied on statements of seven students without affording the trust an opportunity to cross-examine and the CIT(A) erred in ignoring affidavits filed on appeal; appeals on those grounds were allowed. On invocation of ss.13(1)(c)/(d) r.w.s.13(3), the Tribunal held that only the amount actually retained in the chairman's personal account was disallowable, sustaining Rs.11,33,022 of the confirmed Rs.4,83,16,171 and partly allowing the appeal on that ground. Case-Laws Income Tax Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464371