Assessee-trust was established wholly for religious purposes. During survey conducted at premises of assessee, it was found that assessee deposited cash amounting to Rs. 2.90 crore in its bank accounts.  Assessee claimed that said cash was voluntary contribution received mainly for construction of temple from followers of religious heads. Assessing Officer considered submission of assessee and opined that assessee did not maintain any record of identity indicating name and address of persons making said donations and further, no details were provided of person depositing above sum in bank account. Assessing Officer thus, held that cash donation received was from unexplained sources and unidentifiable persons and accordingly, additions were made under section 68. Held that  since provisions of section 115BBC were enacted to tax such donations in hands of certain charitable trust and institutions at rate of 30 per cent however, sub-section 2(b) excludes trust established wholly for religious and charitable purpose from rigors of that section and, thus, no additions could be made under section 68. (AY. 2017-18)