TAXABILITY OF SPECIFIC DONATION TO TRUST NOT REGISTERED UNDER 12A

Dear Sir/Mam,

We sought guidance/ suggestions regarding the following queries in case of Trust established vide duly executed Trust Deed:-

1. Whether the Trust can receive donation from Trustees towards Corpus in Cash of > Rs. 2,000/- ?
2. Whether donations received by the Trust towards building fund is liable to Tax? as the Trust is not registered u/s 12A?     

We assume that this being capital receipts is not liable to tax.

Swayam Jyoti Sharma

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