DCIT, CIRCLE-3(1), HYDERABAD vs. INDIRA KAMINENI, HYDERABAD

ITA 2445/HYD/2025Status: DisposedITAT Hyderabad03 July 2026AY 2018-199 pages
AI SummaryRemanded

What were the facts?

The assessee, a beneficiary of a private family trust (KSN Trust), claimed a share of the trust's losses in her individual return. The Assessing Officer disallowed this claim, but the CIT(A) allowed it, holding the trust to be determinate. The Revenue appealed this decision.

What did the Tribunal hold?

The Tribunal held that while beneficiaries of a determinate trust can be assessed directly, the trust's income or loss must first be determined and verified in accordance with the Act. Since the KSN Trust had not filed a return and its losses were unverified, the assessee's claim could not be accepted.

What were the issues?

Whether a beneficiary can claim a share of trust losses without the trust's losses being first determined and verified by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 160,Section 161,Section 166

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 25/06/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by the Revenue, feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 07.10.2025 for the A.Y.2018-19. 2. The Revenue has raised the following grounds of appeal:

3.

The brief facts of the case are that the assessee is an individual and one of the beneficiaries of a private family trust namely KSN Trust. The assessee filed its return of income for Assessment Year 2018-19 under section 139(

The order continues below.

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