The assessee-trust received cash donations amounting to Rs. 2.89 crores from 7,145 donors but failed to deposit the cash into its bank account. The Assessing Officer treated the donations as anonymous under section 115BBC of the Income-tax Act, 1961, which was confirmed by the Tribunal. The High Court held that the onus is on the assessee, by virtue of section 68, to substantiate that the donations are not anonymous. The assessee failed to discharge this onus, as evidenced by notices under section 133(6) being returned unserved, addresses being vague or incorrect, and some contacted donors denying having made any donation. The High Court, therefore, dismissed the assessee’s appeal, concluding that the Tribunal’s decision was justified on facts and law and gave rise to no substantial question of law.(AY.)