https://www.taxtmi.com/caselaws?id=464574 ITAT DELHI - AT allowed the appeal and held that although the appellant was a charitable trust not claiming exemption under s.12A, it satisfied the conditions of the relevant CBDT circular and is therefore eligible to be taxed at normal AOP slab rates for AY 2022-23. The AO's imposition of tax at the flat 30% MMR was set aside and tax liability was to be computed under the applicable slab rates for an AOP. en-us Thu, 28 Aug 2025 00:00:00 +0530 Tue, 04 Nov 2025 20:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464574 ITAT DELHI - AT allowed the appeal and held that although the appellant was a charitable trust not claiming exemption under s.12A, it satisfied the conditions of the relevant CBDT circular and is therefore eligible to be taxed at normal AOP slab rates for AY 2022-23. The AO's imposition of tax at the flat 30% MMR was set aside and tax liability was to be computed under the applicable slab rates for an AOP. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464574