Assessee is  a charitable trust established primarily for providing education and running a school. Assessee filed its return of income declaring certain amount. Assessing Officer held  that there were certain deposits in bank account of assessee trust including cash deposit of certain amount. Assessee submitted that cash deposits in question did not exclusively belong to trust but also included funds from two hostels.  Assessing Officer held that deposits into bank account of assessee trust constituted unexplained cash/cheque credit and entire amount was added to total income of assessee under section 69A. Commissioner (Appeals) allowed appeal by deleting addition made by Assessing Officer concerning hostel fees, however, Commissioner (Appeals) did not adjudicate ground relating to denial of granting benefits of exemption under section 10(23C)(iiiad) stating that it was general and alternative in nature. On appeal  the Tribunal held that since Commissioner (Appeals) had not decided on first ground of assessee, relating to exemption under section 10(23C)(iiiad) and assessee’s contention that cash deposits in trust’s bank account related to hostel receipts attributable to third parties had not been adequately substantiated through documentary evidence or a formal agreement establishing relationship between trust and hostel owners, matter is  remanded back for fresh adjudication. (AY. 2011-12)