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Case Law Details

Case Name : Ria Zaveri Trust Vs ACIT (ITAT Ahmedabad)
Related Assessment Year : 2021-22
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Ria Zaveri Trust Vs ACIT (ITAT Ahmedabad)

The Income Tax Appellate Tribunal (ITAT) Ahmedabad has ruled in favor of Ria Zaveri Trust, setting aside an excessive surcharge imposed by the CIT(A). The appeal was filed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), concerning the assessment year 2021-22. The key issue was whether a 37% surcharge was applicable, as levied by CIT(A), instead of the 10% surcharge claimed by the trust in its return.

The tribunal considered similar cases where the surcharge was contested

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