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3 Facts of the case in brief, are, that the assessee is a trust furnished its return of income on 22nd March 2018 declaring income at Rs.NIL. The return was processed under section 143(1) of the Income-tax Act. The case was selected for scrutiny under CASS. Statutory notices under section 143(2) and 142(1) were issued and served upon the assessee. The trust is registered under section 12A and section 80G of the Income-tax Act. The assessing officer completed the assessment under section 143(3) of the income tax act on 30th December, 2019 and made addition of Rs.6,29,38,630/- on ad hoc basis towards anonymous donation to be taxed under section 115 BBC of the Income-tax Act, since assessee trust was unable to provide complete details of donors. Against the above assessment order the assessee preferred appeal before the ld.CIT(Appeal)[ NFAC]. Meanwhile, the scheme Vivad se Vishwas-2020 was introduced and the assessee trust opted for the said scheme and filed Form No.1 and Form No.2 on 22nd March, 2021. In response to this, on 30th March, 2021 Form No.3 was issued by designated authority wherein the amount payable was determined and directed to be paid by the assessee trust. The assessee trust paid the above determined amount of ₹ 1,94,48,037 on 30 March 2021 itself & intimated the same to the designated authority by filing form no 4 on 30-03-2021, and awaited for Form No.5 for full and final settlement of dues from the designated authority. Ultimately, Form No.5 was also issued by the designated authority on 15th November, 2021.