GULMOHAR PARK JOURNALISTS COLONY WELFARE ASSOCIATION,DELHI vs. INCOME TAX OFFICER WARD 29(1), DELHI

ITA 8787/DEL/2025Status: DisposedITAT Delhi20 March 2026AY 2024-25Bench: MS. MADHUMITA ROY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the provisions of section 167B, read with sections 160 and 164 of the Income Tax Act, were not applicable, and section 115BAC(1A) was relevant. Therefore, MMR was not applicable to the assessee's case.

What were the facts?

The assessee, an association of persons (AOP), filed its return of income declaring Rs.1,45,720. The CPC processed this under section 143(1) and applied maximum marginal tax (MMR) with a surcharge of 25%. The assessee contended that its income was not exigible to MMR.

What were the issues?

Whether the Maximum Marginal Rate (MMR) and surcharge are applicable on the income of the assessee (AOP) considering the provisions of section 167B and section 115BAC(1A) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 167B,Section 160,Section 164,Section 115BAC(1A),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI

Before: MS. MADHUMITA ROY

For Appellant: Shri Atishaya & Shri Vaibhav, CA, Shri Ravi Kant Chaudhary, Sr. DR
For Respondent: Shri Ravi Kant Chaudhary, Sr. DR
Hearing: 10.03.2026Pronounced: 20.03.2026

PER AMITABH SHUKLA, AM,

This appeal by the assessee is directed against the order of the Addl/JCIT (Appeals)-4, Hyderabad, [hereinafter referred to as ‘ld. CIT(A)] dated 31.10.2025 arising out of assessment order dated 28.12.2024 passed under section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2024-25. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The assessee has raised following grounds of appeal:-

1.

That on the facts and in the circumstances of the case and in law, the order passed by Id Addl/JCIT(A)-4 Hyderabad dated 30.10.2025 upholding the intima

The order continues below.

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