Surcharge Applicable Only When Total Income Exceeds ₹50 Lakhs: ITAT Ahmedabad

Sorathiya Darji Kedvani Mandal Vs ITO (ITAT Ahmedabad)

Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has provided relief to Sorathiya Darji Kedvani Mandal, a charitable trust, by allowing its appeal and setting aside a surcharge demand raised by the Income Tax Department for the Assessment Year 2021-22.

The case involved an appeal against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), which had confirmed the surcharge levied in an intimation issued under Section 143(1) of the Income Tax Act, 1961.

Sorathiya Darj

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