AdvertisementSafe Development Alms Trust Vs ACIT (Kerala High Court) The Kerala High Court allowed the assessee trust’s appeal concerning whether the donations received by it constituted “anonymous donations.” The Assessing Officer and the statutory appellate authorities had concluded that the disputed amounts were anonymous donations, whereas the assessee contended that its returns contained the names, addresses and other necessary particulars of the contributors. The assessee submitted that the authorities had ignored the details disclosed in the returns and had incorrectly treated the ...