Donation received by unregistered trust

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should the donation received by the unregistered trust should be shown as incomes under the business head? will the depreciation allowed? while filing the itr for ay 21-22, can anyone give the advice for audit information to be selected for itr 5?

Thank you.
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 compulsory for unregistered organizations or even individuals who seek donations to take permission from the assistant or deputy charity commissioner for the purpose. Also, all the donations and other transactions will be audited by the charity commissioner.

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