Assessee  has deposited cash in bank account. The Assessee explained that said cash was generated on account of bogus donations made by it to various trusts under section 35AC and 35AC(ii) and same was received back from said trusts against cheques issued for donation. Assessing Officer made addition under section 68 on account of said cash deposits holding same as unexplained cash credit. CIT(A) up held the order of the AO. On appeal the Tribunal held that  the assessee failed to provide sufficient evidence to substantiate its claim that said cash was received back from various trusts in lieu of bogus donations. Order of AO is affirmed. (AY. 2017-18)