The Assessing Officer held that the sums so received and accumulated ought to have been routed through the income and expenditure account and ought not to have been transferred directly to the balance-sheet. An addition was made as  income. On appeal  the Commissioner (Appeals) deleted the addition. On further appeal  the Tribunal held that  since there was a categorical finding that the sum under the Swachh Bharat Abhiyan Scheme had been routed through the income and expenditure account. Order of CIT(A) is affirmed. Assessee  received funds from public sector undertakings and then disbursed them as per the requirements of the State Government. It contended that these funds never formed a part of the income of the assessee as the assessee was not the owner of those funds but merely facilitated their collection and disbursal. Any balance in the relevant bank account after the rehabilitation work was complete was to be returned to the respective public sector undertakings.  The AO assessed as income. CIT(A) deleted the addition. On appeal the Tribunal held that the assessee was not the owner of the funds received from the public sector undertakings in relation to the relief and rehabilitation work in Uttarakhand. Order of CIT(A) is affirmed.(AY. 2015-16)