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17 results for “condonation of delay”+ Charitable Trustclear

Sorted by relevance

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Key Topics

Section 143(1)17Section 12A16Section 12A(1)(ac)12Exemption12Section 15411Section 109Section 119Natural Justice9Section 11(1)(d)

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra
6
Addition to Income6
Condonation of Delay6
Section 80G(5)(iv)4
20 Feb 2026
AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

Charitable Trust (supra) dealt with only the issue/terminology of "whichever is earlier" which is applicable to new trust which have created recently, and it does not deal with condonation of delay

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed for statistical

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

Charitable and Religious Trust and also not Registered u/s12AA and 80G of the Income Tax Act but a Private Family Trust which is not liable for filing its Income Tax Return u/s139(4A) of the Income Tax Act. Moreover we are reproducing analysis of Sec 164(1) provided for Taxation of Private Discretionary Trusts: (a) When trust income includes

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay in filing this appeal belatedly with ITAT, Agra Bench, Agra. Learned counsel for the assessee also relied upon the judgment and order of Hon’ble Bombay High Court in the case of Nav Chetna Charitable Trust

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay in filing this appeal belatedly with ITAT, Agra Bench, Agra. Learned counsel for the assessee also relied upon the judgment and order of Hon’ble Bombay High Court in the case of Nav Chetna Charitable Trust

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay in filing this appeal belatedly with ITAT, Agra Bench, Agra. Learned counsel for the assessee also relied upon the judgment and order of Hon’ble Bombay High Court in the case of Nav Chetna Charitable Trust

GAYATRI SHIKSHA NYAS,AGRA vs. ITO(EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 513/AGR/2025[2016-2017]Status: DisposedITAT Agra16 Feb 2026AY 2016-2017

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

delay of 2350 days. 13. Considering that fact that the assessee is in the charitable activity towards imparting education and being small trust running the charitable trust, in our considered view, for the sake of substantial justice, the assessee should be given one more opportunity. Accordingly, we condoned

GAYATRI SHIKSHA NYAS,AGRA vs. ITO (EXEMPTION), AGRA, AGRA

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 520/AGR/2025[2017-18]Status: DisposedITAT Agra16 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

delay of 2350 days. 13. Considering that fact that the assessee is in the charitable activity towards imparting education and being small trust running the charitable trust, in our considered view, for the sake of substantial justice, the assessee should be given one more opportunity. Accordingly, we condoned

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

ITA 266/AGR/2025[2023-24]Status: DisposedITAT Agra27 Nov 2025AY 2023-24

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 12ASection 12A(1)(ac)Section 80G(5)

delay stands condoned. 3. Since, the facts and issue involved in both these appeals are similar, both these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. The facts of ITA No. 266/Agr/2025 are only being narrated as under. ITA No. 266/Agr/2025: 4. Brief facts state that assessee filed

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

ITA 267/AGR/2025[2023-24]Status: DisposedITAT Agra27 Nov 2025AY 2023-24

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 12ASection 12A(1)(ac)Section 80G(5)

delay stands condoned. 3. Since, the facts and issue involved in both these appeals are similar, both these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. The facts of ITA No. 266/Agr/2025 are only being narrated as under. ITA No. 266/Agr/2025: 4. Brief facts state that assessee filed

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

ITA 497/AGR/2025[2021-22]Status: DisposedITAT Agra05 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 154Section 250

Delay was condoned by CIT(E), Lucknow]. Assessment was completed u/s. 143(1) of the Act by disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee

SHREE BADSHAH YADAV CHARITABLE TRUST,MAINPURI vs. INCOME TAX OFFICER, WARD-4(2)(5), MAINPURI

The appeal stand allowed for statistical purposes

ITA 573/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.573/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) Shree Badshah Yadav Income-Tax Officer, Charitable Trust Ward 4(2)(5), Mainpuri. बनाम/ Campus S.K. Scientific Public Vs. Inter College Karhal, Mainpuri(Up). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaots-3631-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Anurag Sinha, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 15-11-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 Of The Act On 28-10-2019. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.37 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Did Not Admit The Appeal For Want Of Condonation Of Delay Of 83 Days. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Has Stated That The Assessee Is In A Position To Substantiate Its Case On Merits & Accordingly, Prayed For Another

For Appellant: Sh. Anurag Sinha, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR
Section 144

Charitable Trust Ward 4(2)(5), Mainpuri. बनाम/ Campus S.K. Scientific Public Vs. Inter College Karhal, Mainpuri(UP). "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOTS-3631-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Anurag Sinha, Adv. – Ld. AR " थ"कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement

KALPTARU VIKASH SAMITI,KOTESHWAR ROAD vs. ITO, EXEMPTION WARD GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 557/AGR/2025[2013-14]Status: DisposedITAT Agra20 Mar 2026AY 2013-14

Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)

Section 11Section 12ASection 143(1)Section 154Section 250

trust vide order dated 21-06-2023. The assessee was established in 1996 as a voluntary organization and got registered under Madhya Pradesh Firms and Societies Registration Act 1973. The organization started its work in Gwalior City and Guna District. At present the organization is working in Guna District of Madhya Pradesh on various issues like child rights, child education

JAHNVI EDUCATIONAL TRUST,AGRA vs. ITO, WARD EXEMTION, AGRA RCC, AGRA

The appeal stand allowed

ITA 141/AGR/2024[2021-22]Status: DisposedITAT Agra28 Mar 2025AY 2021-22

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.141/Agr/2024 (िनधा"रणवष" / Assessment Year: 2021-22) M/S Jahnvi Educational Trust Ito (Exemption) बनाम/ Vs. 130, Sector-9, Avas Vikas Colony Aaykar Bhawan Mg Road Sikandra Up – 282007 Sanjay Placed, Agra "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtj-1711-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rajesh Malhotra (Ca) - Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Rajesh Malhotra (CA) - Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 11Section 12ASection 143(1)

delay of 7 days in the appeal which stand condoned. 2. The assessee being registered entity u/s 12AA filed return of income declaring deficit of Rs.18.92 Lacs. The trust is stated to be engaged in carrying out educational activities. The CPC denied the claim made by assessee u/s 11 on the ground that the details of registration u/s 12AB

KRISHI UTPADAN MANDI SAMITI CHARRA,CHARRA vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 4(1)(1) ALIGARH, ALIGARH

In the result, the appeal is allowed for statistical purposes

ITA 119/AGR/2025[2018-19]Status: DisposedITAT Agra29 May 2025AY 2018-19

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2018-19

Section 10Section 11Section 12ASection 250Section 250(6)

charitable purposes. 2. None responded for the assessee. Perused the records and heard the ld. Departmental Representative, who has supported the impugned order. 3. At the very outset, it appears that this appeal has been filed on 28.02.2025 against the impugned order dated 06.09.2024 by a delay of about 113 days. In the interest of justice, we condone the delay

SETH RAMSWAROOP GUPTA SHIKSHA SAMITI,GWALIOR vs. INCOME TAX OFFICER EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 425/AGR/2025[2022-23]Status: DisposedITAT Agra16 Feb 2026AY 2022-23

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2022-23 Seth Ramswaroop Gupta V Ito (Exemption) Shiksha Samiti Gwalior Raghuvar Dharamshala Naya Bazar, Gwalior- 474 004 Pan : Aanas0190F (Appellant) (Respondent)

Section 12ASection 40A(3)

delay caused in filing the application was 2 Seth Ramswaroop Gupta Shiksha Samiti v CIT (Exemption), Gwalior condoned by Ld. CIT(E) and the matter was decided on merit, stating that the assets of the society may be used for personal/commercial gain in case of its dissolution. 4. Ld. AR for the appellant trust has submitted that the impugned order