MALL OF JAIPUR OWNERS WELFARE ASSOCIATION,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

ITA 333/JPR/2025Status: DisposedITAT Jaipur11 September 2025AY 2024-25Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Section 167B(1) of the Act explicitly excludes societies registered under the Societies Registration Act from the application of MMR. Therefore, the assessee should be assessed at normal slab rates and not MMR.

What were the facts?

The assessee, a registered welfare society, filed its return of income offering interest income and computed tax at the Maximum Marginal Rate (MMR) with no surcharge. The AO/CPC processed the return, accepted the income, but levied surcharge at 25% on the total tax computed at MMR.

What were the issues?

Whether a registered welfare society is liable to be taxed at the Maximum Marginal Rate (MMR) and whether the surcharge levied by the AO/CPC was justified.

Which sections of the Income-tax Act were involved?

Section 167B,Section 139(1),Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(10)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM

For Appellant: Shri Rohan Mittal, Adv
Hearing: 10/07/2025Pronounced: 11/09/2025

PER DR. S. SEETHALAKSHMI, J.M. This appeal by the assessee is directed against the order of the Ld. Addl/JCIT(A)-5, Mumbai, dated 09.01.2025 for assessment year 2024- 25, passed under Section 250 of the Income Tax Act, 1961 ('the Act').

2.

The assessee has raised following grounds:-

“1. In the facts and circumstances of the case and in law, the ld. CIT(A)/NFA

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 167B

All 178 judgments and leading authorities on Section 167B →

Recent GST High Court judgments

Search GST case law →