Addition for capitation fee as unaccounted money not sustainable when assesse proves non-payment of same by him

Sudarshan Kumar Jain Vs DCIT (ITAT Delhi)

I find the son of the assessee Dr. Sandeep Jain who appeared before the Assessing Officer had categorically stated that whatever amount has been paid towards admission and donation/capitation fee has been paid by him. He and his wife are doctors since 1996 and have sufficient source to pay this amount. Therefore, when Shri Sandeep Jain admitted before the Assessing Officer regarding the payment of such capitation fee and when Shri Sandeep Jain and his wife are both doctors which is not in dispute, therefore, in

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