https://www.taxtmi.com/caselaws?id=797226 Voluntary and corpus donations received from identified donors cannot be treated as anonymous where the recipient maintains donor names, PANs, addresses, donation amounts, income-tax returns, confirmations and bank details at the time of receipt. Donors' non-compliance with verification notices, without contrary findings in the remand report or independent evidence displacing the records, does not negate donor identity. Specific confirmations may also establish the corpus character of donations. On these facts, the additions for voluntary and corpus donations were set aside. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797226 Voluntary and corpus donations received from identified donors cannot be treated as anonymous where the recipient maintains donor names, PANs, addresses, donation amounts, income-tax returns, confirmations and bank details at the time of receipt. Donors' non-compliance with verification notices, without contrary findings in the remand report or independent evidence displacing the records, does not negate donor identity. Specific confirmations may also establish the corpus character of donations. On these facts, the additions for voluntary and corpus donations were set aside. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797226