Sec. 68 of Income Tax act, 1961—Cash Credit— It is the settled proposition of law that for accepting any cash credit as genuine, the onus is always on the assessee to substantiate with evidence to the satisfaction of the AO regarding the identity and credit worthiness of the loan creditor and genuineness of the transaction and in the case of assessee no doubt, the assessee has filed some papers/documents before the AO but failed to produce the directors and the source to extend huge amount was also not substantiated, therefore, in the interest of justice, it is proper to restore the issue to the file of the AO with a direction to give one more opportunity to the assessee to substantiate with evidence to his satisfaction regarding the identity and credit worthiness of the loan creditors and the genuineness of the transaction - GAYATRI SEVA SANSTHAN V/s ADDI. CIT - [2020] 28 ITCD Online 040 (ITAT-DELHI)