The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that anonymous donations received by trusts carrying on religious and charitable activities, approved under Section 10(23C)(v) of the Income Tax Act, are eligible for the benefit of exclusion in Section 115BBC(2)(b) of the Income Tax Act, 1961. The assessee, Shree Sai Baba Sansthan Trust, is a…
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