Held that the  assessee had provided details of 2300 donors along with names and addresses of donors before Assessing Officer Furthermore, confirmation letters from donors were also provided to Assessing Officer and donations were made either by cheque or DD or through other banking channels. Mere absence of PAN in confirmation letters of donors would not give rise to suspicion that donations received by assessee were anonymous donations and maintenance of name and address details of contributors would be a sufficient document as prescribed under section 115BBC. Since  the assessee established identity of donors as provided under section 115BBC, donations received could not be categorized as anonymous donations and could not be subjected to tax as per provisions of section 115BBC  of the Act. (AY.  2016-17)