Tax ability of donation recd. by co. on behalf of trust

Dear All,

Please help me with above mentioned query.

Now, entity ABC is business entity whereas XYZ is a Public Trust (both comes under one single group).

Management has decided to fo for fundraising via ABC for XYZ.

If ABC collects funds for the said purpose and then transfers to Trust.

What will be the Income Tax applicability to ABC?

How to show the same in books of accounts?

Please assist!