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...

charitable 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 surcharge at 37%, denying the refund claimed by the assessee.", "held": "The Tribunal held that Section 167B

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

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

Trust (supra) considered the similar issue and held as\nunder:-\n\n“4.6 We again find no reason for application of section 167B of\nthe Act, prescribing the maximum marginal rate in the instant\ncase, which is one of a 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...

charitable trust. The Tribunal referred to previous decisions and CBDT circulars, stating that such a trust, where beneficiaries are not individual members with defined shares, should be taxed at normal rates applicable to an Association of Persons.", "result": "Allowed", "sections": [ "143(1)", "234C", "11", "167B

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

Trust (supra) considered the similar issue and held as under:- “4.6 We again find no reason for application of section 167B of the Act, prescribing the maximum marginal rate in the instant case, which is one of a charitable

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

Appeal is allowed

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

Trust (supra) considered the similar issue and held as under:- “4.6 We again find no reason for application of section 167B of the Act, prescribing the maximum marginal rate in the instant case, which is one of a 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

Trust (supra) considered the similar issue and held as under:- “4.6 We again find no reason for application of section 167B of the Act, prescribing the maximum marginal rate in the instant case, which is one of a charitable

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)

Trust (Supra). The issue under consideration is dealt by the coordinate bench as 5 under:- “7. Considered the rival submissions and material placed on record. We observe that in the current assessment year, lower authorities have applied the rate of MMR and also applied surcharge applicable to AOP as applicable to section 167B (1) of the Act. However

SHAIKSHANIK KEISHANK SAMAJ,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, all the appeal of the assessee is dismissed

Trust is registered u/s I2AA of the Income Tax Act, 1961, B. The funds received from the members/donors have been utilized for the purchase of land and to start charitable activities i.e. imparting the education, qualifies for deduction under section 11 of the Income Tax Act, 1961. Since there is no activity other than the purchase of land during

CARE FOUNDATION VILLAGE,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(3), DELHI

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

Bench: Nfac, Delhi.

trust or institutions because of following two reasons; (a) The section 167B of Act, specifically excludes Companies and societies registered under societies registration Act, 1980 or any other similar legislation. (b) The different rates as prescribed in section 1678 are based upon knowledge and determination of share of individual members. But as far as charitable

JV OF TATA PROJECTS LIMITED AND CHINT ELECTRIC COMPANY LIMITED,NOIDA vs. INCOME TAX OFFICER WARD 5(1)(3), NOIDA, NOIDA UTTAR PRADESH

In the result, the appeal of the assessee is partly allowed as above

Bench: BEFORESHRI KUL BHARAT (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Charitable Trust 150 taxmann 428 (Alld).The Ld. AR also drew our attention to the assessment order passed under section 143(3) of the Act in the case of the appellant/assessee for AY 2018-19 wherein the tax rate of 30% was applied. 5. The Ld. Senior Departmental Representative (In short, the ‘Sr. DR’) reiterated the appellate order and submitted

SAD BHAWNA,DELHI vs. ACIT CENTRAL CIRCLE-06, DELHI

In the result, the appeal of the assessee is dismissed and that of the Revenue is allowed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 729/Del/2022 : Asstt. Year : 2011-12 M/S Sad Bhawna, Vs Acit, C/O M/S Rra Taxindia, Central Circle-6, D-28, South Extension, Part-1, New Delhi-110001 New Delhi-110049 (Appellant) (Respondent) Pan No. Aadts4076K

trust. He has also admitted the fact that duly signed cheque books of the said Canara bank account was given by him to the authorities of the FIITJEE Ltd. The authorities of the FIITJEE Ltd. were having complete control over the funds available in the said bank account. Sh. Aseem kumar Gupta admitted of having ignorance of what kind

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SAD BHAWNA, NEW DELHI

In the result, the appeal of the assessee is dismissed and that of the Revenue is allowed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 729/Del/2022 : Asstt. Year : 2011-12 M/S Sad Bhawna, Vs Acit, C/O M/S Rra Taxindia, Central Circle-6, D-28, South Extension, Part-1, New Delhi-110001 New Delhi-110049 (Appellant) (Respondent) Pan No. Aadts4076K

trust. He has also admitted the fact that duly signed cheque books of the said Canara bank account was given by him to the authorities of the FIITJEE Ltd. The authorities of the FIITJEE Ltd. were having complete control over the funds available in the said bank account. Sh. Aseem kumar Gupta admitted of having ignorance of what kind

COMMITMENT MORTALITY VISION EDUCATION SOCIETY,DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, the appeal of the assessee for assessment year

Bench: Sh. Amit Shukla & Sh. O.P. Kant

trust. He has also admitted the fact that duly signed cheque books of the said Canara bank account was given by him to the authorities of the FIITJEE Ltd. The authorities of the FIITJEE Ltd. were having complete control over the funds available in the said bank account. Sh. Aseem kumar Gupta admitted of having ignorance of what kind

COMMITMENT MORTALITY VISION EDUCATION SOCIETY,DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, the appeal of the assessee for assessment year

Bench: Sh. Amit Shukla & Sh. O.P. Kant

trust. He has also admitted the fact that duly signed cheque books of the said Canara bank account was given by him to the authorities of the FIITJEE Ltd. The authorities of the FIITJEE Ltd. were having complete control over the funds available in the said bank account. Sh. Aseem kumar Gupta admitted of having ignorance of what kind

FIITJEE LIMITED.,NEW DELHI vs. ACIT CIRCLE-25(2), NEW DELHI

The appeals are allowed partly

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

trust M/s Commitment Mortality Vision Education Society has not shown any evidence that FIITJEE group carried out charitable activities during the year under consideration and, hence, the society was held to have contravened the provisions relating to application of income for charitable purposes and, accordingly, the benefit u/ss 11 and 12 of the Act was denied to the said society

FIITJEE LIMITED.,NEW DELHI vs. ACIT CIRCLE-25(2), NEW DELHI

The appeals are allowed partly

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

trust M/s Commitment Mortality Vision Education Society has not shown any evidence that FIITJEE group carried out charitable activities during the year under consideration and, hence, the society was held to have contravened the provisions relating to application of income for charitable purposes and, accordingly, the benefit u/ss 11 and 12 of the Act was denied to the said society