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

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

sections": [ "167B", "143(1)", "12A", "250", "10(25)", "164(1)(iv)" ], "issues": "Whether tax is to be charged at Maximum Marginal Rate (MMR) or normal rates applicable to individuals/HUF for a charitable trust

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

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

sections": [ "250", "143(1)", "11", "12A", "167B", "164(1)(iv)", "10(25)" ], "issues": "Whether tax is to be charged at Maximum Marginal Rate (MMR) or normal rates applicable to Individuals/HUF for a charitable trust

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

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

Appeal is allowed

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

Section 167B, as a reading of the provision would show, is only where the shares of the beneficiaries of the trust are not known. The assessee, registered as a charitable trust, is a public body and, accordingly, there is no question of it’s beneficiaries being individual members, whose shares have therefore to be defined. The application thereof

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

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

Section 167B, as a reading of the provision would show, is only where the shares of the beneficiaries of the trust are not known. The assessee, registered as a charitable trust, is a public body and, accordingly, there is no 6 question of it’s beneficiaries being individual members, whose shares have therefore to be defined. The application thereof

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

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

Section 167B, as a reading of the provision would show, is only where the shares of the beneficiaries of the trust are not known. The assessee, registered as a charitable trust, is a public body and, accordingly, there is no question of it’s beneficiaries being individual members, whose shares have therefore to be defined. The application thereof

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.

1) of that part prescribes Care Foundation Village vs. ITO AOP to be taxed as same as on the basis of individual. It can therefore be understood that if Trust or institutions are liable to be assessed as AOP then obviously section 1678 does not have applicability in case of charitable trust or institutions because of following two reasons

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

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

1) and the first proviso to section 164(3) would also not attract the provisions of section 167B. Accordingly, tax will be payable in such cases at the rate ordinarily applicable to the total income of an association of persons and not at the maximum marginal rate. (Circular No.577 dated 4-9-1990) The provisions are clear that they

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

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

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

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

The appeals are allowed partly

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

1) of the Act. The claim so made had been disallowed on the ground that the refund made is neither a business loss nor is a business expenditure and as such the claim of deduction had been disallowed. The said claim of deduction is under challenge and is one of the ground of appeal in ITA No. 335/Del/2021

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

The appeals are allowed partly

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

1) of the Act. The claim so made had been disallowed on the ground that the refund made is neither a business loss nor is a business expenditure and as such the claim of deduction had been disallowed. The said claim of deduction is under challenge and is one of the ground of appeal in ITA No. 335/Del/2021