https://www.taxtmi.com/caselaws?id=790471 Voluntary contributions collected through a donation box for construction of a community hall were treated as corpus donations on the facts stated, because the receipts were used for capital expenditure and were not shown to arise from any specific written direction of donors. The Tribunal noted that corpus donation is a capital receipt and held that its taxability did not depend on registration under section 12AA for the relevant year. The receipt was therefore treated as not liable to tax, and the corresponding disallowance was deleted. en-us Mon, 20 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790471 Voluntary contributions collected through a donation box for construction of a community hall were treated as corpus donations on the facts stated, because the receipts were used for capital expenditure and were not shown to arise from any specific written direction of donors. The Tribunal noted that corpus donation is a capital receipt and held that its taxability did not depend on registration under section 12AA for the relevant year. The receipt was therefore treated as not liable to tax, and the corresponding disallowance was deleted. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790471