MANTIKA BENEFICIARY TRUST,JAIPUR vs. ITO WD 7(1), JAIPUR, JAIPUR
In the result, the appeal of the assessee is allowed in above terms
ITA 1216/JPR/2024[2022-23]Status: DisposedITAT Jaipur24 Jan 2025AY 2022-23
Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmantika Beneficiary Trust, D 122, Amba Bari, Jaipur – 302 012. Pan No.:Aaetm7086Q ...... Appellant Vs. Ito, Ward- 7(1), Jaipur ...... Respondent
For Appellant: Mr. Rohan Sogani, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT, Ld
Section 143(1)Section 154Section 160Section 163Section 250Section 9
68,240/- on 27.07.2022. The return of the assessee trust was processed vide intimation u/s.
143(1) of the Act vide dated: 24.05.2023, wherein a surcharge @ 37% was charged amounting to Rs. 91,500/- and interest thereon amounting to Rs. 7,012/-.
Against this intimation, the assessee filed an application u/s. 154 of the Act before the CPC, Bengaluru
