THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S VISHAV MANAV RUHANI KENDRA

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

68. It was further recorded by the Appellate Authority that the appellant was able to give particulars of persons who had donated the amounts and the donors were never examined by the Assessing Officer to prove otherwise and there was nothing to show that the specific direction to the donor had to be in writing as to how the donations