ACIT v. Gurudatta Shikshan Sanstha. (2018) 168 ITD 191 /192 TTJ 191 /165 DTR 70 (Pune) (Trib.)

S. 115BBC : Anonymous donations – Donor denied having given any donation to trust hence addition was held to be justified [ S. 10(23C) ]

Dismissing the appeal of the assesse the Tribunal held that ; as most of the donors denied having given any donation the assesse addition was held to be justified . ( AY. 2010-11,2011-12 )

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