2026 (8) TMI 208

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.... in these appeals, we hereby pass a consolidated order by taking ITA No.576/SRT/2026 pertaining to A.Y. 2009-10 as the lead case. 3. The assessee has raised the following grounds of appeal: "1. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeals) has erred in taxing the total income at MMR when the same is created by virtue of Will and that was the only trust created by Will. 2. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeals) has erred in not considering the provisions of section 164. 3. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeals) has erred in not considering the Appellate order ....

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....argeable to tax. However, the jurisdictional AO passed order u/s 154 of the Act rejecting our application. The assessee submitted copy of will in vernacular language as well as its English version before JAO but the Ld. AO has not considered the same and simply rejected the application. The assessee had also filed appellate order in its own case for A.Y. 2018-19 which was allowed by the Appellate authority but was disregarded by the JAO. 4. Being aggrieved by the rectification order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. Authorised Representative (in short "Ld. AR") for the assessee submitted that the assessee falls under Proviso (ii) to Section 164(1) of the Act. The ....

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....the order of the CIT(A) as well as following decisions and circular: 1. ITO V. Rajnikant Gulabdas Sheth Family Trust ITAT (Ahm- Trib) dated 02.01.1987. 2. Nathiben Kalidas Patel Family Trust V. ITO dated 25.04.2025 3. Circular no. 577 dated 04.09.1990 6. The Ld. Departmental Representative (in short "Ld. DR") submitted that the AO was right while passing 154 order rejecting the assessee's plea as there is no mistake apparent from the record as the assessee is a legal and AOP with undetermined shares, therefore section 167B of the Act overrides the assessee's claim u/s 164 of the Act. The Ld. DR relied upon the assessment order and the order of the Ld. CIT(A). 7. We have heard both the parties and perused all....