JASMINA TRUST,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

ITA 2209/DEL/2025Status: DisposedITAT Delhi12 September 2025AY 2021-226 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the tax authorities erred in applying the maximum marginal rate (MMR) and a higher surcharge to the assessee, which is a charitable trust. The Tribunal relied on coordinate bench decisions that held such trusts are not subject to Section 167B of the Act.

What were the facts?

The assessee, a charitable trust not claiming benefits under Section 11, filed returns in the status of an Association of Persons (AOP). The CPC processed the returns under Section 143(1), levying tax at a flat rate of 30% and a surcharge of 37%, contrary to the assessee's claim of slab rates and a 15% surcharge.

What were the issues?

Whether a charitable trust, not claiming benefits under Section 11 and assessed as an AOP, is liable to tax at slab rates applicable to individuals and at a lower surcharge rate, or at the maximum marginal rate with a higher surcharge.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11,Section 234C,Section 167B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: A : NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Appellant: Smt. Vasanti Patel, Advocate
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 03.09.2025Pronounced: 12.09.2025

PER ANUBHAV SHARMA, JM: These are appeals preferred by the assessee against the orders dated 10.03.2025, 10.03.2025 and 11.03.2025 of the Commissioner of Income-tax (Appeals)-1, Kolkata (hereinafter referred to as the ld. First Appellate Authority or 'the Ld. FAA' for short) in Appeals No.NFAC/2020-21/10187137, No.Addl./JCIT(A)-1, Kolkata/10008/2021-22 and Addl./JCIT(A)-1, Kolkata/10043/2022-23 arising out of the appeals before it against the intimation dated 13.10.2022, 15.06.2023 and 14.02.2024 u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred as 'the Act') by the CPC, Bengaluru (hereinafter referred to as the Ld. AO). 2.

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 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →