https://www.taxtmi.com/caselaws?id=792264 Voluntary contributions received by an unregistered religious trust were treated as corpus donations where donor lists, affidavits, receipts and audited accounts showed that the amounts were specifically earmarked for construction and renovation of the temple building. The record also showed that construction-related expenditure was incurred during the year, supporting the conclusion that the receipts were applied for the stated capital purpose. On that basis, the contributions retained the character of capital receipts and were not taxable as income. The addition was therefore deleted. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792264 Voluntary contributions received by an unregistered religious trust were treated as corpus donations where donor lists, affidavits, receipts and audited accounts showed that the amounts were specifically earmarked for construction and renovation of the temple building. The record also showed that construction-related expenditure was incurred during the year, supporting the conclusion that the receipts were applied for the stated capital purpose. On that basis, the contributions retained the character of capital receipts and were not taxable as income. The addition was therefore deleted. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792264