https://www.taxtmi.com/caselaws?id=470963 Contributions received from settlors with a specific direction that they form part of a charitable trust's corpus are treated as corpus receipts rather than taxable voluntary income. Where charitable registration is restored, the trust becomes eligible to claim the exemption available for income applied or accumulated for charitable purposes, subject to applicable legal requirements. Restoration of registration removes the basis for denying charitable-tax treatment and supports the trust's entitlement to the statutory benefit for registered charitable institutions. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 17 Aug 2026 08:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470963 Contributions received from settlors with a specific direction that they form part of a charitable trust's corpus are treated as corpus receipts rather than taxable voluntary income. Where charitable registration is restored, the trust becomes eligible to claim the exemption available for income applied or accumulated for charitable purposes, subject to applicable legal requirements. Restoration of registration removes the basis for denying charitable-tax treatment and supports the trust's entitlement to the statutory benefit for registered charitable institutions. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470963