Assessee-trust had received donation of certain sum from a foreign association. The assessee claimed the said amount as capital receipt. The  Assessing Officer  held that as the trust is not registered under section 12A  exemption provided under sections 11 and 12 would not be available to assessee for year under consideration. The Tribunal held that the assessee could not take benefit of pre-amended section 2(24)(iia) as said section has been amended vide Finance Act, 1987 and further amended vide Amendment Act, 1989 and since trust being not registered under section 12A for year under consideration, corpus donation would form part of taxable income of assessee-trust.   The assessee claimed deduction in respect of expenditure incurred under head ‘food and beverages’, since no bills and vouchers had been maintained by assessee for aforesaid expenditure, same was rightly disallowed by lower authorities. The Tribunal also confirmed the disallowance of the expenses since no bills and vouchers had been maintained for expenditure, there was no infirmity in order of Commissioner (Appeals). (AY. 2011-12)