CIT(A) Upholds Deletion of Additions; AO Lacked Evidence to Classify Trust Donations as Anonymous u/s 115BBC.

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....Assessment of trust - anonymous donations made u/s 115BBC - AO had conducted due verifications and enquiry at his end but has failed to point out anything constructive leading to the conclusion that the donations in question were anonymous. - CIT(A) rightly deleted the additions - AT....