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The assessee has not received any corpus donation, but received a gift in kind - land, from trustee, for the purpose of to carry out trust charitable object purpose activities. Which is irrevocable, Gift in nature. It should have been held to be the capital receipt, so not liable to tax.
3. Rs.70,60,000/- is contribution received from the trustee in trust fund (capital account), who has gifted the Land to the trust. This amount has been used for stamp duty, for registration of gift deed, so it is an inbuilt- inter related, irrevocable, non separatable part of Land-Gift, hence it is a capital receipt and does not fall under the purview of income.

(b) If yes, date of furnishing Form No. 9A (DD/MM/YYYY)

(v) Amount accumulated or set apart for application to 0 0 charitable or religious purposes or for the stated objects of the trust/institution to the extent it does not exceed 15 per cent of income derived from property (v) held in trust/ institution under section 11(1)(a) / 11(1)(b) or in terms of third proviso to section 10(230) [restricted to the maximum of 15% of (1+3) for 12A/12AA/12AB and (1 + 3) for 10(23C)(w) / (v) /