Held that where, assessee-trust engaged in educational activities which is  not registered under section 12A, computation of its income had to be made as per normal provisions of Act. Held that corpus donations by their very nature are towards corpus of trust and are not freely available for utilization by trust,  further, corpus donations are capital in nature and could not have been added, to income of assessee while computing same as per normal provisions of Act.Held that Section 115BBC is only applicable to trusts which are registered under section 12A, and does not deal with unregistered charitable trusts.  Donations cannot be added as cash credits without, finding of non-genuine credits having been specifically arrived at with respect to all credits. (AY. 2010-11)