Indian Tax Courts Overturn Unexplained Cash Addition and Re‑examine Anonymous Donation Claims

The Income Tax Appellate Tribunal (ITAT) in Raipur dismissed a Section 69A addition of ₹62 lakh against truck operator Inderpal Singh Chawla, finding that the cash deposits made during the 2016 demonetisation period were adequately explained and should not be treated as unexplained money.

Separately, the Kerala High Court remanded an income‑tax appeal filed by the Safe Development Alms Trust to the First Appellate Authority. The court limited the review to the factual question of whether the trust’s returns disclosed the names and addresses of donors, thereby determining if the contributions could be classified as “anonymous donations.” The matter was sent back for fresh adjudication on that specific issue.