“Section 167(1)”

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)

record and allowed the same by relying on the CBDT circular. For the sake of brevity, the same is reproduced below :- 7.2.5. Section 167(1) of the Act, makes it very clear that this section would not apply to the company or a co-operative society or a society registered

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

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

allowed the same by relying on the\nCBDT circular. For the sake of brevity, the same is reproduced below :-\n\n“7.2.5. Section 167(1) of the Act, makes it very clear that this\nsection would not apply to the company or a co-operative society\nor a society registered

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

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

allowed the same by relying on the\nCBDT circular. For the sake of brevity, the same is reproduced below :-\n\n“7.2.5. Section 167(1) of the Act, makes it very clear that this\nsection would not apply to the company or a co-operative society\nor a society registered

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

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

record and allowed the same by relying on the\nCBDT circular. For the sake of brevity, the same is reproduced below :-\n\"7.2.5. Section 167(1) of the Act, makes it very clear that this\nsection would not apply to the company or a co-operative society\nor a society

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

record and allowed the same by relying on the CBDT circular. For the sake of brevity, the same is reproduced below :- “7.2.5. Section 167(1) of the Act, makes it very clear that this section would not apply to the company or a co-operative society or a society registered

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...

nallowed the same by relying on the CBDT circular. For the sake of brevity,\nthe same is reproduced below :-\n“7. 2. 5. Section 167(1) of the Act, makes it very clear that this section\nwould not apply to the company or a co-operative society or a society

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...

nallowed the same by relying on the CBDT circular. For the sake of brevity,\nthe same is reproduced below :-\n“7. 2. 5. Section 167(1) of the Act, makes it very clear that this section\nwould not apply to the company or a co-operative society or a society

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

Appeal is allowed

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

record and allowed the same by relying on the CBDT circular. For the sake of brevity, the same is reproduced below :- “7.2.5. Section 167(1) of the Act, makes it very clear that this section would not apply to the company or a co-operative society or a society registered

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

record and allowed the same by relying on the CBDT circular. For the sake of brevity, the same is reproduced below :- “7.2.5. Section 167(1) of the Act, makes it very clear that this section would not apply to the company or a co-operative society or a society registered