https://www.taxtmi.com/caselaws?id=797085 Anonymous donations received by a trust claiming exemption fall under the special tax regime for such donations. The prescribed portion is taxable at 30 per cent, and the regime does not require the trust to maintain donor identity, name or address records for anonymous contributors. Treating the same receipts as unexplained cash credits solely because donor particulars are unavailable is inconsistent with that specific framework. Anonymous donations therefore remain taxable under the special provision and cannot be assessed as unexplained cash credits on the basis of absent donor-identification records. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797085 Anonymous donations received by a trust claiming exemption fall under the special tax regime for such donations. The prescribed portion is taxable at 30 per cent, and the regime does not require the trust to maintain donor identity, name or address records for anonymous contributors. Treating the same receipts as unexplained cash credits solely because donor particulars are unavailable is inconsistent with that specific framework. Anonymous donations therefore remain taxable under the special provision and cannot be assessed as unexplained cash credits on the basis of absent donor-identification records. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797085