Assessing Officer held  that assessee did not furnish documentary evidence to substantiate earning of exempt income under section 10(38), treated entire consideration received on sale of shares as unexplained income under section 68.  Tribunal held that  since notices for seeking evidences were sent by Assessing Officer to assessee on non-functional e-mail ID, and moreover, assessee had filed all necessary details called for to substantiate its claim of exempt income and also filed petition for filling additional evidence before Commissioner (Appeals) which was rejected, addition upheld by Commissioner (Appeals) is held to be  unjustified. The Assessing Officer is directed to admit the additional evidence and allow the claim of exemption. (AY. 2017-18)