Yakshit Yuva Foundation, Belagavi vs. CIT (Exemption), Bengalore
Appeals stands Allowed
ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent
For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)
…admission of belated application or appeal, thus by deemingly condoning the delay in filing of such application or instituting of such appeal as the case may be. We found this proposition fortified in the case of ‘Shyam Sunder Sarma Vs Pannalal Jaiswal [2005, 1 SCC 436(SC)] which in turn followed the larger bench decision rendered in ‘Sheodan Singh Vs Daryao Kunwar’ [AIR 1966, SC 1332] by the Hon’ble Apex Court. ITAT-Panaji Page 7 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 12. A similar direction can also be found in the recent judgment of Hon’ble Apex Court in the case of ‘Dilip Kumar…
