https://www.taxtmi.com/caselaws?id=776782 ITAT Hyderabad (AT) allowed the appeal, setting aside the CIT(A)'s addition of corpus donations. The Tribunal held that pre-2022 law exempted voluntary contributions specified as corpus from being includible in the trust's income, and the 2021-2022 amendments and the 2022 insertion of Explanations 3A/3B (requiring specified investments under s.11(5)) were not applicable to the year under consideration. Because those amended conditions did not govern the relevant year, the CIT(A)'s confirmation of the addition was unsustainable. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776782 ITAT Hyderabad (AT) allowed the appeal, setting aside the CIT(A)'s addition of corpus donations. The Tribunal held that pre-2022 law exempted voluntary contributions specified as corpus from being includible in the trust's income, and the 2021-2022 amendments and the 2022 insertion of Explanations 3A/3B (requiring specified investments under s.11(5)) were not applicable to the year under consideration. Because those amended conditions did not govern the relevant year, the CIT(A)'s confirmation of the addition was unsustainable. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776782