Assessee trust loses Section 11 exemption; failed to verify anonymous donations, Section 13(7) and 115BBC applied.

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....Exemption u/s 11 withdrawn - Anonymous donation - assessee trust has failed to substantiate the donation so received through any credible and verifiable evidence in terms of complete name and address of the donors and purpose of the donation and therefore, the provisions of Section 13(7) r/w 115BBC have been rightly invoked - AT....