Surcharge not be leviable on Trust Income when income was below limit

Lintas Employees Holiday Assistance Trust Vs Centralized Processing Centre (ITAT Mumbai)

In the case of Lintas Employees Holiday Assistance Trust Vs. Centralized Processing Centre (CPC), the assessee challenged the levy of a 37% surcharge on the Maximum Marginal Rate (MMR) of tax, which was set at 30%. The trust argued that the MMR already includes any applicable surcharge and that additional surcharge should only apply when the total taxable income exceeds ₹50 lakh. However, despite the assessee’s income being below this threshold, the Commissioner of Income Tax (

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