Case Law Details
Case Name : Gian Sagar Educational and Charitable Trust Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 3801/Del/2016
Date of Judgement/Order : 19/10/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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Gian Sagar Educational and Charitable Trust Vs DCIT (ITAT Delhi)
ITAT Delhi held that donations received cannot be considered to be anonymous donations under section 115BBC as details i.e., name, address, PAN, amount of donations of donors provided and not proved to be wrong.
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