Tribunal held that the bank account is in the name of a charitable society and all the entries in the bank account pertain to the regular day-to-day activities of the said society which is a regular income-tax assessee, addition under s. 69A could not be made in the hands of assessee, merely because the assessee, in his capacity as president/chairman of the society, gave his own PAN for complying with the KYC procedure as part of the banking formalities. Addition is deleted. (AY. 2017-18)