<h1>Anonymous donation tax exemption for religious trusts urged; committee also backs TDS refund claims without penalty.</h1> Committee recommends preserving broader exemption for anonymous donations to trusts wholly for religious purposes and restoring an explanation akin to Section 115BBC to avoid taxing donations to religious-cum-charitable trusts that run hospitals or educational institutions. It objects to taxing gross receipts and urges replacing 'receipts' with income so NPO taxation targets net income, not capital recoveries. The committee also advises allowing TDS refund claims without penal consequence even if returns were not filed by the due date, removing the filing-mandatory provision that can expose small non-taxable taxpayers to penalties.