“Section 164(1)(iv)”

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

In the result appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhanpawai Trust , Vs. Dcit B-60-61 C/O Bajaj Auto Ltd. Cirlce 49(1) Naraina Industrial Area Phase Ii Delhi New Delhi (Pan: Aaatp0445J)

persons employed in such business or profession are concerned, they will continue to be charged to tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act, as hitherto. Similarly, in thẻ cases of registered societies, trade and professional associations, social and sports clubs, charitable

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

In the result, captioned appeals of the assessee in ITA Nos

persons\nemployed in such business or profession are concerned,\nthey will continue to be charged to tax in the manner\nprescribed by section 164(1)(iv) of the Income-tax Act, as\nhitherto. Similarly, in the cases of registered societies,\ntrade and professional associations, social and sports\nclubs, charitable

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

In the result, captioned appeals of the assessee in ITA Nos

persons\nemployed in such business or profession are concerned,\nthey will continue to be charged to tax in the manner\nprescribed by section 164(1)(iv) of the Income-tax Act, as\nhitherto. Similarly, in the cases of registered societies,\ntrade and professional associations, social and sports\nclubs, charitable

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

In the result, captioned appeals of the assessee in ITA Nos

persons\nemployed in such business or profession are concerned,\nthey will continue to be charged to tax in the manner\nprescribed by section 164(1)(iv) of the Income-tax Act, as\nhitherto. Similarly, in the cases of registered societies,\ntrade and professional associations, social and sports\nclubs, charitable

NARMADA TRUST,NEW DELHI vs. THE INCOME TAX OFFICER, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

persons employed in such business or profession are concerned, they will continue to be changed to tax in the manner prescribed by section 164(1)(iv) of the Income-Tax Act, as hitherto. Similarly in the cases of registered societies, trade and professional associations social and sports clubs, charitable

NARMADA TRUST,NEW DELHI vs. THE INCOME TAX OFFICER, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

persons employed in such business or profession are concerned, they will continue to be changed to tax in the manner prescribed by section 164(1)(iv) of the Income-Tax Act, as hitherto. Similarly in the cases of registered societies, trade and professional associations social and sports clubs, charitable

VINDHYA TRUST,DELHI vs. DELHI, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

persons employed in such business or profession are concerned, they will continue to be charged to tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act, as hitherto. Similarly, in the cases of registered societies, trade and professional associations, social and sports clubs, charitable

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

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

persons employed in such business or profession are concerned, they will continue to be charged to tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act, as hitherto. Similarly, in the cases of registered societies, trade and professional associations, social and sports clubs, charitable

NARMADA TRUST,NEW DELHI vs. THE INCOME TAX OFFICER, NEW DELHI

In the result the appeal of the assessee is partly allowed for statistical purpose

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2023-24 Narmada Trust B-60/61 C/O Vs. Income Tax Officer Circle Bajaj Auto Limited Naraina, 25 (1) Industrial Area Phase-Ii New Delhi Mitraon Naraina Industrial Estate South West Delhi 110028 New Delhi Pan No. Aaatn0321K (Appellant) (Respondent)

persons employed in such business or profession are concerned, they will continue to be changed to tax in the manner prescribed by section 164(1)(iv) of the Income-Tax Act, as hitherto. Similarly in the cases of registered societies, trade and professional associations social and sports clubs, charitable

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

The appeals are allowed with event to follow accordingly

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

persons employed in such business or profession are concerned, they will continue to be charged to tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act, as hitherto. Similarly, in the cases of registered societies, trade and professional associations, social and sports clubs, charitable

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

Accordingly.'\nIn the light of the aforesaid, we are of the considered view that the ground\ncommon in all the years deserves to be sustained. Resultantly the appeals are\nallowed with event to fol...

persons employed in\nsuch business or profession are concerned, they will continue to be charged\nto tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act,\nas hitherto. Similarly, in the cases of registered societies, trade and\nprofessional associations, social and sports clubs, charitable

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

Accordingly.'\nIn the light of the aforesaid, we are of the considered view that the ground\ncommon in all the years deserves to be sustained. Resultantly the appeals are\nallowed with event to fol...

persons employed in\nsuch business or profession are concerned, they will continue to be charged\nto tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act,\nas hitherto. Similarly, in the cases of registered societies, trade and\nprofessional associations, social and sports clubs, charitable

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

In the result, the appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwaltulsi Trust Dy. Cit, B-60/61, C/O Bajaj Auto Circle-49(1), Limited, Naraina Industrial Vs. New Delhi. Area Phase-Ii, New Delhi-110028 Pan-Aaatt0503H (Appellant) (Respondent) Assessee By Shri Mahender Gohel, Ar (Virtual) Department By Shri Om Prakash, Sr. Dr Date Of Hearing 21/08/2025 Date Of Pronouncement 28/08/2025 O R D E R [ Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Addl./ Jt. Commissioner Of Income Tax (Appeals)-Hyderabad [Cit(A) In Short], Dated 26.03.2025 In Appeal No. Addl. / Jcit-(A) - 4 Hyderabad/10061/2022-23 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short) For Assessment Year 2022-23. 2. Brief Facts Of The Case Are That The Assessee Is A Trust & Filed Its Return Of Income On 21.07.2022 Declaring Total Income Of Rs.5,67,53,750/-. The Return Was Processed U/S 143(1) By The Cpc Tulsi Trust Vs. Dcit Wherein The Assessee Was Charged Tax At A Flat Rate Of 30% & Surcharge As Applicable As Against The Normal Rate Of Tax As Per The Slab Provided In The Act Paid By The Assessee. Against The Said Order, The Assessee Filed An Appeal Before The Ld. Cit(A) Who Dismissed The Appeal Of The Assessee.

persons employed in such business or profession are concerned, they will continue to be charged to tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act, as hitherto. Similarly, in the cases of registered societies, trade and professional associations, social and sports clubs, charitable

ROSE TRUST,DELHI vs. DCIT, CIRCLE-49(1), DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2021-22

persons employed in such business or profession are concerned, they will continue to be charged to tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act, as hitherto. Similarly, in the cases of registered societies, trade and professional associations, social and sports clubs, charitable

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

In the result, the appeal filed by the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanvindhya Trust, Vs. Dcit, Circle 49 (1), B – 60/61, C/O Bajaj Auto Limited, Delhi. Naraina Industrial Estate, Delhi – 110 028. (Pan : Aaatv0303K) (Appellant) (Respondent) Assessee By : Shri Mahender Gohel, Ca Revenue By : Shri Ramesh Chand, Sr. Dr Date Of Hearing : 13.05.2025 Date Of Order : 23.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Addl/Joint Commissioner Of Income-Tax (Appeals) – 3, Hyderabad [Hereinafter Referred To As ‘Ld. Jcit (A)] Dated 12.11.2024 For Assessment Year 2021-22 Raising Following Grounds Of Appeal :- “Ground 1 - Rate Of Tax: The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Has Erred In Upholding Levy Of Tax At Flat Rate Of30%, Instead Of Normal Slab Rates Applicable In The Case Of The Appellant. The Learned Cit(A) & The Learned Assessing Officer Failed To Appreciate That The Appellant Is An Association Of Persons (Aop)/Charitable Trust Not Claiming Benefits Of Section 11 Of The Act & Is Liable To Pay Tax At The Slab Rates Applicable In The Case Of An Individual, Etc. The Appellant Prays That The Learned Assessing Officer Be Directed To Re-Compute

persons employed in such business or profession are concerned, they will continue to be charged to tax in the manner prescribed by section 164(1)(iv) of the Income-tax Act, as hitherto. Similarly, in the cases of registered societies, trade and professional associations, social and sports clubs, charitable