Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
68 was not applicable in case of the assessee trust, since the assessee trust has duly discharges its onus by proving the identity and capacity of the donors and genuineness of the transaction. viii. The assessee has not violated the provision of section 115BBC of the Act and the donations received from the doners cannot be categorized an anonymous