The case of the assessee is that his son has received gifts from his relatives for admission in P.G. college and the amount was paid through demand draft. The assessee also filed all the bank statements in the form of paper book at pp. 25 to 32. By considering the explanation given by the assessee and also bank statements, I find that learned CIT(A) simply rejected the explanation of the assessee without giving any reason that the transaction is not genuine and the assessee's son has no other source. The assessee has given a detailed explanation and filed bank statements and particularly payment is made through demand draft. The assessee particularly submitted before the learned CIT(A) that his relatives have contributed for payment of fee and the same is deposited in the bank account and paid through demand draft, in my opinion, addition cannot be made on the basis of suspicions without there being any basis. If at all the AO is having any doubt about the donations received by the assessee, he ought to have summoned the donors and called the explanation and thereafter decided the issue. Without making any effort, simply making the addition on the basis of suspicion is not correct. Thus, I find that the addition made by the AO cannot survive and the same is deleted. In view of the above, I reverse the order passed by the learned CIT(A) and allow the appeal of the assessee.