https://www.taxtmi.com/caselaws?id=301996 The Tribunal upheld the decision that corpus donations received by an unregistered trust were taxable at normal rates as the trust was not registered under section 12AA of the Income-tax Act. Despite specific directions for contributions, the trust's unregistered status prevented the application of exemption under section 11(1)(d). The appeals of the assessee were dismissed, affirming the taxation of corpus donations at normal rates due to the unregistered status of the trust. en-us Fri, 13 Nov 2015 00:00:00 +0530 Fri, 29 Apr 2022 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301996 The Tribunal upheld the decision that corpus donations received by an unregistered trust were taxable at normal rates as the trust was not registered under section 12AA of the Income-tax Act. Despite specific directions for contributions, the trust's unregistered status prevented the application of exemption under section 11(1)(d). The appeals of the assessee were dismissed, affirming the taxation of corpus donations at normal rates due to the unregistered status of the trust. Case-Laws Income Tax Fri, 13 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301996