COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE
Appeal stands dismissed
ITA/13/2025HC Rajasthan28 Mar 2026
Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA
Section 12ASection 194CSection 201Section 201(1)Section 263
2 of 3)
[ITA-13/2025]
of TDS under the provisions of the Act which allow certain
exemptions to charitable trusts under Section 12A. The CIT (TDS),
by order dated 22.03.2024, reached to the conclusion that the AO
had not properly conducted the inquiry and remanded the matter
to the AO for conducting proper inquiry into all the aspects, which