Donations Not Anonymous: Section 115BBC(3) Exempts Due to Recorded Donor Details; Section 68 Not Applicable.

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....Addition of donations as anonymous donation u/s 115BBC - since the donations were duly treated as income by the assessee, section 68 could not have been invoked. - Further, the same does not fall in the mischief of section 115BBC because as per sub section (3), anonymous donations are those donations for which no details of the donors are maintained by the assessee.....