2017 (9) TMI 1687

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....DER Heard Sri N.C. Gupta, learned counsel for the appellant and Sri Gaurav Mahajan, learned counsel for the respondent-Department. The appeal is directed against the order dated 28.09.2012 passed by the Income Tax Appellate Tribunal for the A.Y. 2007-08. The Tribunal has held that the donations received by the appellant-assessee are anonymous donations and therefore, the benefit of exemption is....

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....bed, failing which the contribution would be treated as "anonymous donation". The Assessing Authority states that during the course of the proceedings, the assessee had produced receipts to show receiving of donations, but they were incomplete. The Assessing Authority records as under: "From the perusal of receipt books, it is seen that all receipts were prepared in a single sitting as it evid....