Shanti Prime Publication Pvt. Ltd.
Sec. 12AA,& 11(1)(d) of Income-tax Act, 1961— Charitable Trust— Corpus specific voluntary contribution being in nature of capital receipt, are outside scope o income under s. 2(24)(iia) and, thus same cannot be brought to tax even in case of trust not registered under ss. 12A/12AA- donations/voluntary contributions received by the appellant society are outside the taxations, even for the period prior to its registration under s. 12AA- - ITO V/s HOSANNA MINISTRIES -  185 ITD 144 (ITAT-VISAKHAPATNAM)