Unregistered Trust's Voluntary Contributions for Specific Purposes Exempt from Income Tax u/s 2(24)(iia.

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....Unregistered trust u/s 12AA - the voluntary contribution received by the assessee for specific purposes (in the present appeal building fund) cannot be regarded as income u/s. 2(24)(iia) of the Act being capital receipt, being corpus fund and tied up grants for specific purposes - AT....