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1. Exemption u/s 11 - donation received - if it is taken that the said fund was for infrastructural development or to say it was towards corpus fund of the trust, still as...

2. Exemption u/s 11 - Corpus donation receipt - the donations/voluntary contributions received by the appellant society are outside the taxations, even for the period prior...

3. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

4. Non charitable activities - assessee failure to prove the donations received are corpus donations - not having registration u/s 12A - additions and disallowance confirmed - AT

5. Cancellation of registration u/s 12AB(4) denied - trust's investments in mutual funds from accumulations and corpus donations, not borrowed funds - trust deed clause...

6. Donation to Kargil fund, PM relief fund and Gujarat relief fund - AO should have allowed the said donations as deduction under Chapter VI for which the assessee is...

7. The ITAT, an Appellate Tribunal, assessed whether donations received by a trust for acquiring a capital asset should be taxed as income. The trust treated the donations...

8. Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

9. Exemption u/s 11 - If the corpus has been received by the assessee for a designated purpose, the same should have utilized for that purpose only and if depreciation is...

10. Anonymous donation - The ITRs and the letters from the donors stating that the donation has been given for the trust for conference, and towards the corpus fund. Hence,...

11. Corpus donations, being distinct from incomes derived from trust property, are granted exemption separately u/s 11(1)(a) and 11(1)(d) of the Act. There is no overlapping...

12. Exemption u/s.11(1)(d) - Assessment of trust - corpus donations - anonymous donations and taxing the same u/s.115BBC - Going with the prescription of section 115BBC...

13. Exemption u/s 11 - Once, these donations are not corpus donations, then, automatically all receipts including corpus donations shall be treated as receipts of the trust...

14. Revision u/s 263 - Manner of presentation of the corpus fund in the final accounts of the assessee - donation - where the A.O. has taken a broad view by accepting the...

15. GST on donations - the donations received without any instruction would not be taxable however where the donor is clearly receiving identifiable benefits in return...