https://www.taxtmi.com/caselaws?id=466129 Operative treatment of cash donations considers statutory definition of anonymous donation to require disclosure of donor identity only; consequently a trust need not establish source, genuineness, or donor capacity for such donations where records show donor names and addresses. The rigor of proving source under section 68 is inapplicable to trusts, so documented donations cannot be treated as anonymous under section 115BBC(3) read with related provisions, resulting in their exclusion from anonymous donation classification when identity records are maintained. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sun, 25 Jan 2026 21:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466129 Operative treatment of cash donations considers statutory definition of anonymous donation to require disclosure of donor identity only; consequently a trust need not establish source, genuineness, or donor capacity for such donations where records show donor names and addresses. The rigor of proving source under section 68 is inapplicable to trusts, so documented donations cannot be treated as anonymous under section 115BBC(3) read with related provisions, resulting in their exclusion from anonymous donation classification when identity records are maintained. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466129