Trust Taxability

Respected Rohan Ji

For Claiming Exemption under section 11 to 13 

Trust must be required registered under section 12AA

Donation received may be taxed by AO u/s 56(2)(x) as an amount of money received by trust without consideration under the head income from other sources. However, you may argue that since the donation granted for the purpose to apply for charitable purpose and trust has fully applied it also therefore income shall be taxed after allowing deduction of expenses  u/s 57 and hence trust may not require to pay tax.