VINDHYA TRUST,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

ITA 2121/DEL/2025Status: DisposedITAT Delhi28 November 2025AY 2023-247 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee, being a charitable trust where members are not entitled to a share in the income, should be taxed at the normal slab rates applicable to an AOP, not the Maximum Marginal Rate. The surcharge should also be applied accordingly.

What were the facts?

The assessee, Vindhya Trust (an AOP/BOI and charitable trust not claiming Section 11 benefits), was taxed at a flat rate of 30% with a 37% surcharge. The AO processed this under Section 143(1) without affording an opportunity to be heard.

What were the issues?

Whether an AOP charitable trust, not claiming Section 11 benefits, is liable to tax at slab rates or the Maximum Marginal Rate, and the correct surcharge applicable.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 167A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “G” BENCH: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Mahender Gohel, CA
For Respondent: Shri Manish Gupta, Sr.DR
Hearing: 16.09.2025Pronounced: 28.11.2025

PER BENCH : The captioned appeals are filed by assessee against the different orders, both dated 06.02.2025 passed by Ld. Commissioner of Income Tax (A)/ ADDL/JCIT (A)-3, HYDERABAD [“Ld. CIT(A)”] in Appeal No. DDL/JCIT (A)-3 HYDERABAD/10041/2022-23 and Appeal No. DDL/JCIT (A)-3 HYDERABAD/10004/2023-24 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of intimation order dated 14.02.2024 and 30.10.2024 passed u/s 143(1) of the Act pertaining to assessment year 2023-24 & 2024-25 respectively. ITA No.2121 & 2122/Del/2025

2.

As both these captioned appeals filed by the assessee are having simi

The order continues below.

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