https://www.taxtmi.com/caselaws?id=468252 Voluntary contributions received as corpus donations by an unregistered trust were treated as capital receipts, not taxable income, because the amounts were shown in the trust deed and accounts as common-pool corpus funds supported by donations from multiple contributors. The Tribunal followed its earlier view that corpus donations do not become taxable merely because the trust lacks registration under Section 12AA, and no distinguishing facts were established to depart from that principle. The addition was deleted, giving relief to the assessee. en-us Fri, 16 Jun 2023 00:00:00 +0530 Fri, 24 Apr 2026 14:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468252 Voluntary contributions received as corpus donations by an unregistered trust were treated as capital receipts, not taxable income, because the amounts were shown in the trust deed and accounts as common-pool corpus funds supported by donations from multiple contributors. The Tribunal followed its earlier view that corpus donations do not become taxable merely because the trust lacks registration under Section 12AA, and no distinguishing facts were established to depart from that principle. The addition was deleted, giving relief to the assessee. Case-Laws Income Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468252