Assessee-trust had received corpus donation from three companies located in Kolkata. Assessing Officer made addition of donation amount under section 68 and levied tax under sections 115BBC and 115BBE on ground that said entities were being presently struck off record of registered companies. Commissioner (Appeals) held that during assessment proceedings, notices under section 133(6) were issued and credentiality of these three corporate bodies were verified from financial statements, filed returns, existence of PAN etc.-However, he also held that   Government had taken strong actions against alleged shell companies for introducing unaccounted funds to different entities in form of donations, share application etc.. The assessee failed to bring on record any evidence to prove existency of any relationship between corporate entities located in Kolkata, giving donations to assessee based in Jalandhar. On appeal  the Tribunal held that  since identity of donor companies were not established satisfactorily as assessee-trust brought no material on record to show that any steps were being taken under Companies Act to reinstate these companies on Register of ROC, CIT(A) was justified in upholding additions made under section 68 treating donated amounts as being received from shell companies. (AY. 2014-15)