Burden of proving Genuineness of Anonymous Donation is on Trust

Assessee-trust is registered u/s 12A of 1961 Act with DIT(E) , Mumbai bearing No. TR/25225 and also registered with Charity Commissioner, Mumbai. We have observed that the assessee has shown additions to corpus donations to the tune of Rs. 2,42,26,508/- . The assessee has submitted in paper book filed with the tribunal copies of some of such direction letters of donation issued by the donors whereby instructions are issued by the donors that the donations shall form part of the corpus of the trust. The said letters of donations are placed in paper book page 35-123. The names of the donors were...