Trust taxation

As per my knowledge, you can't claim any deduction nor claim any exemption until you get Sec12A registration, you can't claim expenses made for charitable purpose either, however, as per one decided case, donation received by trust for specific purpose will not be taxed, only gross receipt & general donations will be taxed.

Case Ref: ITO (Exemptions) Vs Serum Institute of India Research Foundation (ITAT Pune)

Dhanyawad Ankitji for ur valuable reply.

That means Donations received for Trust objectives will not be taxed 

No Siddharth ji, only corpus specific donations are non-taxable as it'll be treated as capital receipt. Corpus specific donations are donations which have been donated for a specific purpose and donor has given a Specific instruction in writing that the money he has donated will only be used for that purpose and not for any other general purpose of trust even it is charitable, if any donation is for general purpose of trust and trust can spend that money at their discretion then such donation will be taxable in the hands of Trust.

We did not recd Donations for general purpose we will have to show that the Donations we received were Corpus.

Regards