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Trust's Anonymous Donation Deemed Legitimate; Additions Ordered Deleted Due to Lack of Evidence on Non-Existence of Donors.

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Full Text of the Document

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....Assessment of trust - ‘anonymous donation' - AO despite having the information could not show that, the donors are not existing or the assets are not existing. It is merely a case of donation of assets to the assessee trust where the assets and the donors both are identified - Additions towards anonymous donation directed to be deleted.....