Addition justified for Unverified corpus donation 

Angika Development Society Vs Asstt. Director of Income Tax (Exemption) (ITAT Delhi) We note that in compliance of the directions of the ITAT, the AO has made enquiry from each and every aspect, but the fact remains unchanged as nothing new has come up during the intervening period. It is also noted that all efforts to verify the balance sheet of LEARN, has gone in vain as the LEARN has not cooperated to provide the desired information which could have helped reaching the truth. However, the details of bank account in Bank of India, Ghaziabad was enquired but nothing new could come from. It is...