Unregistered Trust's Voluntary Donations Not Taxable Despite Lack of Section 12AA Registration; Exemption Denial Overturned.

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....Exemption u/s 11 - assessee not having registration u/s. 12AA - voluntary donations received for specific purpose - the corpus specific voluntary donations are not taxable in the case of unregistered trust also - the denial of exemption for not having registration u/s. 12AA of the Act resulted into disallowance therein is deleted. - AT....