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contribution to corpus fund made by AO by invoking the provisions of section 68 and section 115 BBC of the Act.

2. On the facts and in the circumstances of the case, the CIT (A) has erred in law on facts in deleting the addition of Rs.10,02,70,000/- made by AO by invoking the provisions of section 68 and section 115 BBC of the Act on account of donations for which creditworthiness/genuineness was not proved.

3. The order of the CIT (A) is erroneous and is not tenable on facts and in law.

2. That the learned Commissioner of Income-tax (Appeals)-30, New Delhi has grossly erred in not directing the learned Assessing officer to make the assessment De-Novo as directed to assessing officer by Ld. Commissioner of Income-tax (Central)- III, New Delhi in his order u/s 263 of the Income-tax Act, 1961.

3. That the learned Commissioner of Income-tax (Appeals)-30, New Delhi has grossly erred in confirming an addition of Rs.1.46 Crores u/s 115 BBC of the Income-tax Act, 1961 even though the name, address & PAN of the donor was duly furnished and there is no anonymous donation and as such section 115 BBC of the Income-tax Act, 1961 is not applicable to the donation received by the trust.