LATE SHRI NIHAL CHAND CHARITABLE TRUST,DELHI vs. LD. ADIT CPC, BANGLORE, BANGLORE
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2019-20
arises against the Addl./JCIT(A)-1, Nagpur’s DIN & order No.
ITBA/APL/S/250/2024-25/1074774242(1) dated 20.03.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It is noticed during the course of hearing with the able assistance coming from both the parties that the assessee’s sole substantive grievance canvassed in the instant appeal seeks to reverse the learned lower authorities’ action assessing it at the maximum marginal rate despite the fact that it is not a registered trust u/s 12A of the Act entitled for section 11 exemption. Late Shri Nihal Chand Charitable Trust 2 4. This being the clinching factual position, the tribunal’s recent co-ordinate bench order in Shree (Jodhpur-Trib.) appears to have already settled the issue in assessee’s favour and against the department that such an unregistered trust is assessable as an AOP/individual entitled for the statutory exemption(s) than to be assessed at the maximum marginal rate. I accordingly adopt the learned co- ordinate bench detailed findings mutatis mutandis to this effect and direct the learned assessing authority to frame it’s afresh computation as per law.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 23/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/07/2025
*Subodh Kumar, Sr. PS*