Donation towards corpus can’t be added to Income if Assessee furnishes full details

IN THE ITAT, AHMEDABAD BENCH ‘d’ (THIRD MEMBER) Income-tax Officer, Ward-6(1), Surat versus Sardar Vallabhbhai Education Society IT APPEAL NO. 2984 (AHD.) OF 2008 (c.o. no. 223 (ahd.) of 2008) [ASSESSMENT YEAR 2000-01] JULY 13, 2012 ORDER Mukul Kr. Shrawat, Judicial Member This is an appeal filed by the Revenue and cross-objection filed by the assessee both arising from the order of ld.CIT(A)-IV, Surat dated 30/06/2008. Ground raised by the Revenue is reproduced below: [1]  On the facts and in the circumstances of the case and in Law, the ld. CIT(A)-IV, Sural has ...