Before a list or library can receive e-mail, the site owner must enable and configure the incoming e-mail support for the list or the library.

SharePoint UI Method
Use PowerShell to activate the Email settings, as shown below.
  1. $site=Get-SPSite "http://gowthamr.sharepoint.com"
  2. $web=$site.OpenWeb()
  3. $list=$web.Lists.TryGetList("Tasks")
  4. if($list -ne $null)
  5. {
  6. $list.EnableAssignToEmail =$true
  7. $list.Update()
  8. }
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