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5.2 Before the Ld. CIT(A), the assessee filed complete details in respect of above parties. The Ld. CIT(A) forwarded all those details to the Assessing Officer and after obtaining remand report from the Assessing Officer and rejoinder from the assessee, he deleted the disallowance observing as under:

"...........The AO in the remand report vide letter No.2944 dated 20- 03-2017 has stated that she has gone through and verified the evidences filed by the appellant for corpus donation of Rs. 1.69 crore ITA No.4258/Del./2017 as above. She has not made any adverse comments on the genuineness of the evidences furnished by the appellant in support of the corpus donation. It is provided u/s 115BBC of the Act that anonymous donations means any voluntary contribution in respect of which record having identity (name & address of the donor along with other particulars as prescribed) has .not been maintained. In this case, on the factual matrix it is noted that the appellant has maintained complete record giving identity of the donors (name & address) along with, particulars of the corpus donations' received - amount, date, mode of payment.^ Under the facts it is noted that the provision of section 115 BBC of i " the Act are not attracted in this case. The facts, of this case are covered by the ratio of case laws relied by the AR (supra). Accordingly, in view the discussion made as above, it is held that the AO was not justified in making addition of Rs. 1.69 crore u/s 115BBC of the Act and the same is hereby deleted. Ground of appeal No. 1 is allowed. Ground .of appeal No.8 is not separately adjudicated as ground of appeal No. 1 has already been allowed in favour of the appellant."