MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

ITA 2311/KOL/2025Status: DisposedITAT Kolkata26 February 2026AY 2023-202410 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that surcharge is not applicable to private discretionary trusts when their income is below Rs. 50 lakhs. The maximum marginal rate should be computed based on the income tax rate and applicable surcharge as per the Finance Act, considering the income slab.

What were the facts?

The assessee, a private trust, filed returns declaring income below Rs. 50 lakhs for three assessment years. The CPC applied tax at the maximum marginal rate including surcharge, while the assessee computed tax at 30% plus cess without surcharge.

What were the issues?

Whether surcharge is applicable to a private discretionary trust when its income is below Rs. 50 lakhs and is taxed at the maximum marginal rate.

Which sections of the Income-tax Act were involved?

Section 2(29C),Section 164,Section 167B

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## **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, KOLKATA**

## **BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM**

**ITA Nos.2310 to 2312/KOL/2025 (Assessment Years: 2022-23 & 2023-24)**

**Maruti Trust**

**ITO Ward 30(1)**

95N, Block E, New Alipore, Kolkata-700053, West Bengal **Vs.**

Aaykar Bhawan Dakshin, 2 Gariahat Road, Kolkata-700068, West Bengal

**(Appellant) (Respondent)**

**PAN No. AAWTS8917Q**

**Assessee by** : Ms. Mita Rizvi, AR

**Revenue by** : Shri Santanu Ghosh, DR

**Date of hear ing:** 09 .02 .2026 **Date of pronouncement:** 26 .02.2026

# **O R D E R**

# **Per Rajesh Kumar, AM:**

These are appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals)-4, Mumbai (hereinafter referred to as the "Ld. CIT(A)"]even dated 11.08.2025 for the AYs2022-23 & 2024-25. 2. The only common issue involved in various appeals is against the order of ld. CIT (A) dismissing the appeal of the assessee by holding that the maximum marginal rate of tax was correctly computed by CPC taking the rate of income tax + surcharge applicable to highest slab of income in the case of individual/AOP/BOI even when the income is below Rs.

The order continues below.

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