Dismissing the appeal of the revenue the Court held that ; Tribunal had arrived at the factual finding that the assessee had sufficiently been able to explain that the sums of cash credits were received by her by way of gifts from her mother and her husband. The materials on record revealed that the gift from her mother was to fund for the admission of her grandson to a private medical college. No question of law arises . Deletion of addition u/s 69A was held to be justified .( AY. 2011-12)