AO cannot made addition for Anonymous donations treated as Income by Assessee

Brief Facts of the case: Assessee was running a charitable educational trust and received anonymous donations amounting to Rs 1,66,30,000/-. Assessee had considered the same anonymous donations in its income and the same were applied for charitable purpose by the assessee.AO was of the opinion that that the above donations were uncounted money which has been routed through the charitable trust. Assessee had produced the documents as required u/s 115BBC to be maintained by the assessee before the AO, but the AO did not consider the same on the basis that asseesee had not proved the creditworthi...