Acceptability of compact discs being issued as receipts

Dear Professional Friends

I would like to know whether the IT Department would accept soft form of issuance of receipts to members of a charitable trust? Some trusts may have large number of members and it wouldnt be possible for issuance of manual receipts for all members

In the above context, if a Trust uses Compact Discs (Digitally signed by the authorized signatory) and issues Receipts for membership fees collection, is it an acceptable document from Income Tax perspective and is commonly accepted evidence for the transaction. Your expert views are invited.

Regds

B B S Moni