Identity of donor & voluntary nature be established for treating a donation as corpus donation

ITAT JODHPUR BENCH Income-tax Officer, Ward-2, Sri Ganganagar V/s. Smt. Vidyawanti Labhuram Foundation for Science Research & Social Welfare IT Appeal NO. 395 (JU) of 2009 – Assessment years 2004-05 to 2006-07 April 27, 2012 ORDER Sanjay Arora, Accountant Member – These are a set of three Appeals by the Revenue, arising out of separate orders by the Commissioner of Income Tax (Appeals), Bikaner (‘CIT(A)’ for short) for three consecutive assessment years (A.Ys.), being AYs 2004-05, 2005-06 and 2006-07, of even date (24-03-2009), partly allowing the a...