SARVODAYA SAMAJ KALYAN SANSTHAN,JAMUI vs. CPC , BANGALURU
In the result, the appeal of the assessee is allowed
ITA 563/PAT/2024[2018-2019]Status: DisposedITAT Patna26 Nov 2025AY 2018-2019
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 10Section 143Section 143(1)Section 154Section 250
131(31)/81- TP(Pt.)] dated 11- 01-1982, which in very categorical terms stipulates that tax at the Maximum Marginal rate u/s. 143(1) is not chargeable in the case of a Society or a Trust. Society or a Trust is chargeable under the rate chargeable to individual assessee.
10. For that no show cause notice was called from
