Tribunal held that the assessee has furnished names, address and other particulars of donors. Accordingly the donation received cannot be assessed as anonymous donation. (AY. 2009-10)
ACIT v. Shree Shiv Vankeshawar Educational & Social Welfare Trust. (2019) 177 ITD 184 / 181 DTR 314(Delhi)(Trib.)
S. 115BBC : Anonymous donations–Names and address along with other particulars of donors who have given donation was furnished- Donation cannot be assessed as anonymous donation.