Court Deletes Additions Due to Lack of Evidence in Alleged Bogus Donation Case u/s 80GGA.

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....Deduction u/s 80GGA - Allegation of Bogus Donation - the name of the Trust appears at Serial No. 14 in the notification dated 11.08.2011 and the the Trust is eligible for accepting donation u/s 35AC - No positive evidence is brought on record by the Revenue to substantiate that the donation money had infact travelled back to the assessee in the form of cash. - Additions deleted - AT....