section 12

[murali Krishnamurthy]

 can the AO deny exemption u/s 12 if the return of income for a particular year has not been filed? Can sums received for tsunami victims be treated as voluntary contributions from the public and brought to tax?

[arjelynmirador18]

Voluntary contributions must not be brought to tax. As it said "voluntary". You didn't earn it from your job or whatever the source. On the other hand, income return must be filed for some exemption rules.