Genuine gift proof requires voluntariness, as banking transfer and donor confirmation alone do not defeat section 68 addition.

A banking transfer and donor identification do not by themselves establish a genuine gift; the assessee must prove that the transfer was voluntary and made by the donor out of love and affection. Here, the donor's statement showed the payment was made at the instance of her brother-in-law, not as an independent act of gifting, so the assessee failed to discharge the burden of proving the nature and source of the credit. The credit was therefore treated as an unexplained cash credit and the addition under section 68 was sustained.

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Issues: Whether the amount credited as a gift from a relative was a genuine gift or an unexplained cash credit chargeable under section 68.

Analysis: The receipt of the amount through banking channels and the donor's identity did not by themselves establish the genuineness of the transaction. The decisive consideration was whether the transfer was voluntary and made by the donor out of love and affection on her own volition. On the material on record, the donor's statement showed that the transfer was made at the instance of her brother-in-law and not as an independent act of gifting by the donor. The assessee did not discharge the burden of proving the nature and source of the credit satisfactorily.

Conclusion: The addition under section 68 was sustained and the assessee's contention failed.

Ratio Decidendi: A banking transfer and confirmation of the donor do not, by themselves, prove a genuine gift; the assessee must establish that the payment was a voluntary act of the donor out of love and affection, failing which the credit may be treated as unexplained income.

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