Trust Taxability if in case application is not made by trust after setting apart

This query is : Resolved 

19 May 2025 Donations 1,000,000.00
Less: set apart 15% (150,000.00)
Remaning to be applied 850,000.00
Applied (300,000.00)
Not Applied 550,000.00
Now, this 5.5 lac is taxable at slab rate or at MMR ? Kindly suggest with supporting laws

12 August 2025 https://docs.google.com/document/d/1MOsxfY_u1aQfioAqiNtwNdSarmXMoZxGJVNFj8odCKw/edit?usp=sharing


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