Voluntary contributions to society are taxable income u/s 2(24)(iia); no Section 11 exemption without Section 12AA registration.

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....Voluntary contributions to the assessee-society qualify as income u/s. 2(24)(iia) of the Act, and is therefore, subject to the provisions of the Act - the assessee is not entitled to exemption u/s. 11 in-as-much as it is admittedly not registered u/s. 12AA - AT....