Held  that the assessee had satisfied the identity of the depositors, who were members of the assessee-society and genuineness of the transactions because the amounts had been deposited in the members’ accounts only. Accordingly, the assessee did not get any extra benefit as observed by the Assessing Officer, which could be treated as income under section 69A of the Act. If the Assessing Officer had any doubts that the assessee had not satisfied the ingredients of section 68, he could have asked further details from the assessee, but was not done, which clearly showed that the assessee had discharged its duty to satisfy the requirement of section 68. Therefore, the provisions of section 68 were not applicable and the Assessing Officer without discussing in detail had made the addition under section 68 which was not proper. Addition is deleted . (AY.2017-18)