Donation received by assessee Trust are not Anonymous Donation u/s 115BBC of Income Tax Act when Complete Records of donors has maintained: ITAT [Read Order]

assessee Trust - Anonymous Donation - Income Tax Act - Complete Records - donors - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi bench held that donations received by the assessee trust are not anonymous donations under Section 115BBC of the Income Tax Act, 1961 when complete records of donors have been maintained. The assessee, Gian Sagar Educational and Charitable Trust  received voluntary donations from various donors. During the assessment proceedings…

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