https://www.taxtmi.com/caselaws?id=781537 ITAT (Del) - AT allowed the assessee's appeal and deleted additions under section 11(3) concerning donated amounts. The tribunal accepted documentary confirmations from recipient organizations that donations were given for specific heads/corpus, concluding the tax authorities' rejection-based on an alleged lack of specifity required for coverage under section 12A-was unsustainable. Consequently the disallowance was overturned. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781537 ITAT (Del) - AT allowed the assessee's appeal and deleted additions under section 11(3) concerning donated amounts. The tribunal accepted documentary confirmations from recipient organizations that donations were given for specific heads/corpus, concluding the tax authorities' rejection-based on an alleged lack of specifity required for coverage under section 12A-was unsustainable. Consequently the disallowance was overturned. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781537