https://www.taxtmi.com/caselaws?id=772515 Voluntary contributions received by a charitable trust are treated as income under section 2(24)(iia) of the Income-tax Act, 1961. Where the trust is not registered under section 12AA, exemption under section 11 is unavailable, so the donations remain taxable. Characterising the receipts as building fund contributions does not change their tax treatment or exclude them from income. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772515 Voluntary contributions received by a charitable trust are treated as income under section 2(24)(iia) of the Income-tax Act, 1961. Where the trust is not registered under section 12AA, exemption under section 11 is unavailable, so the donations remain taxable. Characterising the receipts as building fund contributions does not change their tax treatment or exclude them from income. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772515