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

ITA 2211/DEL/2025Status: DisposedITAT Delhi12 September 2025AY 2023-24Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the assessee, being a charitable trust operating as an Association of Persons, is not subject to the maximum marginal rate (MMR) or the surcharge of 37%. The tax should be computed at the normal slab rates applicable to an AOP.

What were the facts?

The assessee, Jasmina Trust, filed its returns which were processed under Section 143(1) of the Income Tax Act. The AO levied tax at a flat rate of 30% and a surcharge of 37%, denying the refund claimed by the assessee.

What were the issues?

Whether the assessee, a charitable trust registered under the Charitable and Religious Trust Act, 1920 and operating as an AOP, is liable to be taxed at the maximum marginal rate and at a surcharge of 37% when its income is not indeterminate or unknown?

Which sections of the Income-tax Act were involved?

Section 143(1),Section 234C,Section 11,Section 167B,Section 167A,Section 10(25),Section 164(1)(iv),Section 12AA,Section 143(1)(a)

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 th

The order continues below.

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