Held that the Assessing Officer had not doubted the charitable activities of the assessee. The assessee has applied more than 85 per cent. of its total receipt for its object. Thus, the predominant object of the assessee had been fulfilled. Merely on the basis of excess fees charged exemption cannot be denied. Tribunal also held that Failure to produce depositors, Loans cannot be treated as anonymous donations. (AY. 2014-15)