AdvertisementLala Sher Singh Memorial Jeevan Vigyan Trust Society Vs DCIT (ITAT Delhi) Delhi ITAT: Donations from Identified Donors Cannot Be Taxed as Anonymous Donations Under Section 115BBC The Delhi ITAT held that corpus and voluntary donations received from identified donors cannot be treated as anonymous donations under section 115BBC merely because some donors did not respond to notices under section 133(6) or the Assessing Officer questioned the genuineness of the donations. The assessee, a charitable trust, filed its return declaring nil income. During scrutiny, the Assessing Officer treated ₹2.2...