Assessee-society received donation and submitted list of donors. However, notices given to donors were received back unserved and, accordingly, Assessing Officer treated said donations as anonymous donation under section 115BBC.  Tribunal held that since assessee raised a plea that it was not allowed adequate time to prove genuineness of donors, same should be provided to assessee and thus, matter be remanded back to Assessing officer. Tribunal observed that if a particular receipt turns out to be anonymous donation, same gets caught within mischief of section 115BBC and, hence, mars exemption of income to that extent notwithstanding that assessee applied 85 per cent of such anonymous donations for objects of trust. (AY. 2016-17)