Assessing Officer held  that assessee-trust had received corpus donation grant from another trust. Since assessee was not registered under section 12A, he held that it was not eligible for exemption under section 11(1)(d) in respect of corpus donation received by it and, accordingly, treated said receipts as income of assessee. CIT(A) deleted the addition. On appeal the Tribunal held that  since corpus specific voluntary contribution being in nature of capital receipt, was outside scope of income under section 2(24)(iia), same could not be brought to tax even in case of trust not registered under section 12A/12AA. (AY. 2019-20)