COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE

Appeal stands dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

12A of the Act of 1961, although it was a public trust registered under the Rajasthan Public Trust Act, 1959 and therefore could not claim any exemption from the deduction [2026:RJ-JP:13090-DB] (2 of 3) [ITA-13/2025] of TDS under the provisions of the Act which allow certain exemptions to charitable trusts under Section

PR. COMMISSIONER OF INCOME TAX - III vs. LALIT KUMAR BIYANI

Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN

3. The res was run training by Nati 4. The app of know does no case of Income I the wid would involve 5. The sec partake from th purpose corrobo by the s O&M) Page 2 of 8 e Educational Society (appellant passed by the CIT(E) refusing to section 12A read with section ide its order dated

PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S NITIN SPINNERS LTD.

The appeal of the assessee is allowed

Bench: SANDEEP MEHTA,VINOD KUMAR BHARWANI

3 (iii) How rent received by the society can be considered as charitable. The respondent has filed details from time to time. These details are basically regarding work done by the Society. However, regarding charitable work done by the respondent, it insists that it is in the field of education. The respondent has further submitted that if the respondent