Tribunal held that , the Assesse’s father and brother have confirmed the gift transaction by furnishing their confirmation statements . Credit worthiness is established , transaction were through banking channels , merely possessing the ration card of low economic strata does not show that donor does not have any source to earn reasonable income . Appeal of the assessee is allowed .( ITA No. 236/Hyd/ 2017 dt . 24 -7 -2020 ) (AY. 2012 -13)