https://www.taxtmi.com/caselaws?id=782651 The ITAT Delhi allowed the assessee's appeal, holding that the appellant, a charitable society assessed as a trust, was liable to tax at normal slab rates applicable to an AOP, and not at the Maximum Marginal Rate (MMR). The Tribunal found that the assessee had not claimed exemption under s.11 and had satisfied all conditions of the relevant CBDT circular governing taxation of such entities. Accordingly, the AO was directed to compute tax at the normal AOP slab rates and apply surcharge as per the prescribed rates. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782651 The ITAT Delhi allowed the assessee's appeal, holding that the appellant, a charitable society assessed as a trust, was liable to tax at normal slab rates applicable to an AOP, and not at the Maximum Marginal Rate (MMR). The Tribunal found that the assessee had not claimed exemption under s.11 and had satisfied all conditions of the relevant CBDT circular governing taxation of such entities. Accordingly, the AO was directed to compute tax at the normal AOP slab rates and apply surcharge as per the prescribed rates. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782651