PRADYUMNA DALMIA BENEFICIARY TRUST,KOLKATA vs. ADIT(CPC)/I.T.O., WARD - 33(2), , KOLKATA

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Charitable Trust (2001) (247 ITR 1) iv) The Hon'ble Bombay High Court in L.R. Patel Family Trust vs. ITO (2003) (262 ITR 520) v) The Hon'ble Delhi High Court in CIT vs. SAE Head Office Monthly Paid Employee Welfare Trust (2004) (271 ITR 159) 5. The assessee had claimed that the surcharge should be levied depending upon

ITO(E), WD-1(4), KOLKATA, KOLKATA vs. PANCHAJANYA TRUST, KOLKATA

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed