Contributions cannot be treated as Anonymous If Name & Address of Donee is Available

Dhirendra Pal Singh Institute Vs JCIT (ITAT Agra) The receiver of the donations has maintained the register of donors indicating the names and addresses of the donors and their identity as well in the form of Voter Card, Bank account, etc. The CIT (A) has found and opined in his order that these donations have been spent on construction of college building by observing that an amount of Rs. 26,12,919/- has been spent on construction and application of funds is more than the prescribed limit. Since the assessee has maintained complete record of donations received for specific purpose and the ...