Allowing the appeal of the assessee the Tribunal held that  in terms of provision of First Proviso to section 164(1), trusts created by Will are not to be subjected to be taxed at Maximum Marginal Rate  (MMR)  but are to be taxed at rates applicable to AOPs. Therefore, adjustment made by CPC while processing return of assessee-trust created by a Will by levying tax at MMR was not in accordance with law. (AY. 2021-22)