AdvertisementDCIT Vs Gian Sagar Educational & Charitable Trust (ITAT Delhi) Delhi ITAT: Donations Are Not Anonymous Merely Because Creditworthiness Is Unproved; Only Donor Denial Can Attract Section 115BBC The Delhi ITAT upheld the CIT(A)’s finding that section 115BBC applies only to anonymous donations and not to cases where the assessee has maintained the identity of the donors but is unable to establish their creditworthiness. The Tribunal observed that where the trust has maintained the name and address of donors, the donations cannot be treated as anonymous merely because notices issued unde...