Assessee-trust received donation towards its corpus fund-It claimed deduction under sections 11 and 12 of the Act.  Assessing Officer allowed said deduction.  Commissioner revised the order on the ground that the Assessing Officer had not verified critical aspects of donations received by assessee, including relationship between donors and trust, creditworthiness of donors, date and mode of payment, and genuineness of donations and directed to  apply the provision of section 115BBC to treat donations as anonymous.   Tribunal confirmed  the order of the Commissioner. On appeal the Court held that from records that during assessment proceedings assessee had furnished detailed list of donors along with their complete address and amounts of donations given by them and Assessing Officer complied all details filed by assessee and thereafter, did not make any additions or did not treat corpus donations as anonymous donation and passed assessment order under section 143(3) by accepting returned income. Therefore since  the assessee made disclosure of identity of donors, their addresses and amount of donations they had made to assessee, same would be sufficient for compliance of requirement under section 115BBC(3), in claiming exemption of donations from being chargeable to income tax.  Order of the Tribunal is quashed and set aside.(AY. 2016-17)