This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Case Law Details
- Case Name
- Gian Sagar Educational and Charitable Trust Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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.
Facts- Vide the present appeal, the appellant has contested that CIT(A) has erred in affirming the action of AO in treating the voluntary donations to the extent of RS. 11,60,77,000/- as anonymous donation u/s 115BBC of the Income Tax Act, 1961. The appellant contested that it had maintained complete reco...
Author Info
