AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU
In the result, appeal of the assessee is allowed for statistical
ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16
Bench: : Shri Ramit Kocharassessment Year: 2015-16
Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)
charitable trust instead of Individual/AOP.
4. On the facts and in the circumstances of the case and in law the Learned CIT(A) has erred in confirming the action of learned AO CPC who wrongly calculated to the tax liability in the intimation u/s 143(1) of the assessee trust by confirming to tax at Maximum Marginal rate instead
