https://www.taxtmi.com/caselaws?id=769513 ITAT Jodhpur held that an unregistered charitable trust cannot claim section 11 deductions without registration under section 12AA/12AB. The trust's income of Rs. 1,92,751 was correctly assessed as taxable, rejecting the claimed deduction of Rs. 1,04,581. However, the tribunal ruled that such unregistered trusts should be taxed at individual rates under section 164(2) rather than maximum marginal rate, following precedent in Shri Digambar Jain Mandir Trust case. The trust remains entitled to basic exemption limits applicable to individuals. en-us Fri, 28 Mar 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769513 ITAT Jodhpur held that an unregistered charitable trust cannot claim section 11 deductions without registration under section 12AA/12AB. The trust's income of Rs. 1,92,751 was correctly assessed as taxable, rejecting the claimed deduction of Rs. 1,04,581. However, the tribunal ruled that such unregistered trusts should be taxed at individual rates under section 164(2) rather than maximum marginal rate, following precedent in Shri Digambar Jain Mandir Trust case. The trust remains entitled to basic exemption limits applicable to individuals. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769513