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142 results for “condonation of delay”+ Section 12A(1)(ac)clear

Sorted by relevance

Pune226Ahmedabad142Mumbai118Jaipur86Chennai77Kolkata51Delhi40Hyderabad33Surat27Chandigarh24Rajkot22Nagpur18Bangalore16Lucknow14Cochin11Amritsar11Indore10Visakhapatnam6Agra5Patna5Jabalpur4Panaji4Jodhpur3Raipur2Dehradun2Ranchi2Allahabad2Guwahati2

Key Topics

Section 12A286Section 12A(1)(ac)181Section 80G(5)111Exemption100Section 80G82Section 80G(5)(iii)62Condonation of Delay54Charitable Trust36Section 80G(5)(iv)

DAKSHIN GUJARAT SAMAST CHAUDHARI SAMAJ CHERITABLE TRUST FEDERATION,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 743/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 Jun 2025
Section 12A(1)(ac)Section 80G(5)(iii)

12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The CIT(Exemption) rejected these applications ex parte due to non-response to notices, and also cancelled earlier registration/approval.", "held": "The Tribunal condoned the delay

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Showing 1–20 of 142 · Page 1 of 8

...
18
Natural Justice18
Section 1217
Limitation/Time-bar17
For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR
Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that Id. CIT (Exemption) has rightly rejected the application of the assessee for grant of approval under section 10(23C)(vi) of the Income-tax Act. All these three appeals are rejected

DAKSHIN GUJARAT SAMAST CHAUDHARI SAMAJ CHERITABLE TRUST FEDERATION,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 742/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 Jun 2025

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Respondent: Shri R.P. Rastogi, CIT
Section 12A(1)(ac)Section 80G(5)(iii)

12A(1)(ac)(iii) and (ii) for approval under section 80G(5)(iii) of the Income-tax Act, 1961 [hereinafter “the Act”], and further cancelled the assessee’s registration and approval granted earlier. Condonation of Delay

SWAMI EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

ITA 455/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

condone such delay and such application shall be deemed to have been filed within time;] 7. In the present case, the assessee had made application under section 12A(1)(ac

SWAMI EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purpose

ITA 454/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

condone such delay and such application shall be deemed to have been filed within time;] 7. In the present case, the assessee had made application under section 12A(1)(ac

KRIPALU MUNI MANDAL TRUST,KALOL,PANCHMAHAL vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 1607/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2025-26

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 10Section 12ASection 12A(1)(ac)Section 80G(5)(iv)

delay of 85 days in both appeals is hereby condoned. ITA No.1607 and 1608/Ahd/2025 3 3. Facts of the Cases: 3.1 Both the assessees, namely Kripalu Muni Mandal Trust and Shri Kripalu Samadhi Mandir Trust, are long-standing charitable institutions registered under section 12A of the Act, since 2004, and engaged in charitable and religious activities. Consequent to the amendment

SHRI KRIPALU SAMADHI MANDIR TRUST,KALOL vs. THE CIT (EXEMP), AHMEDABAD

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

ITA 1608/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2025-26

Bench: Ms.Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : 2025-26 Kripalu Muni Mandal Trust The Ito, Ward At Malav, Taluka Kalol Vs. Exemption. Dist: Panchmahal. Vadodara. Pan : Aaatk 7859 F Asstt.Year : 2025-26 Shri Kripalu Samadhi Mandir Trust The Ito, Ward At, Post Malav Taluka Kalol Vs Exemption. Malav, Kalol. . Vadodara. Pan : Aapts 9485E (Applicant) (Responent) : Shri Nishit Shah, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 10Section 12ASection 12A(1)(ac)Section 80G(5)(iv)

delay of 85 days in both appeals is hereby condoned. ITA No.1607 and 1608/Ahd/2025 3 3. Facts of the Cases: 3.1 Both the assessees, namely Kripalu Muni Mandal Trust and Shri Kripalu Samadhi Mandir Trust, are long-standing charitable institutions registered under section 12A of the Act, since 2004, and engaged in charitable and religious activities. Consequent to the amendment

MAA SHARDA KOTHARI FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 93/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Jul 2025

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : - Maa Sharda Kothari Foundation Commissioner Of 7, Mahavir Bungalows Vs. Income Tax Nr.Prernatirth Derasar (Exemption) Jodhpur Gam Vejalpur Ahmedabad 380 015. Ahmedabad. Pan : Aaatm 7202 Q (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By Revenue By : Shri Rignesh Das, Cit-Dr

For Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

section 12A(1)(ac)(iii), but was unable to do so due to persistent technical issues on the e-filing portal, which did not permit uploading of the prescribed forms and generated repeated error messages. It has also been stated that the assessee filed its return of income for A.Y. 2024–25 along with Form 10BB audit report

SHREE AATH PARAGANA GURJAR PRAJAPATI SAMAJ TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, VEJALPUR, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2025/AHD/2024[N.A.]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

Section 12ASection 12A(1)(ac)

12A(1)(ac)(iii) of the Income-Tax Act, 1961 [hereinafter referred to as “the Act”] for grant of registration under section 12AB and also cancelled the provisional registration earlier granted to the assessee under the said provision. 2. Condonation of Delay

MEVAD VAGAD RAJPUT SEVA SANSTHA,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee-trust are treated as allowed for statistical purposes

ITA 21/AHD/2026[NA]Status: DisposedITAT Ahmedabad18 Feb 2026

Bench: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Dhaval Padiya, CAFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 12ASection 12A(1)(ac)Section 80

ac) of sub-section (1) of section 12A of the Act. 5. The Ld. Counsel for the assessee has submitted that assessee-trust has been doing its charitable activities and that the delay in filing the application for regular registration has occurred due to oversight and due to the confusion in interpretation of the relevant provisions. As observed above, that

MEVAD VAGAD RAJPUT SEVA SANSTHA,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee-trust are treated as allowed for statistical purposes

ITA 20/AHD/2026[NA]Status: DisposedITAT Ahmedabad18 Feb 2026

Bench: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Dhaval Padiya, CAFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 12ASection 12A(1)(ac)Section 80

ac) of sub-section (1) of section 12A of the Act. 5. The Ld. Counsel for the assessee has submitted that assessee-trust has been doing its charitable activities and that the delay in filing the application for regular registration has occurred due to oversight and due to the confusion in interpretation of the relevant provisions. As observed above, that

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 647/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

12A(1)(ac)(vi)(B) of the Income Tax, 1961 [in short “the Act”] and rejection of approval u/s 80G(5) of the Act vide separate orders dated 02/12/2024 and 03/12/2024 respectively, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 28 days in filing the two appeals. The assessee

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 648/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

12A(1)(ac)(vi)(B) of the Income Tax, 1961 [in short “the Act”] and rejection of approval u/s 80G(5) of the Act vide separate orders dated 02/12/2024 and 03/12/2024 respectively, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 28 days in filing the two appeals. The assessee

FARMVILLE ENTERPRISE,,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1,, VADODARA

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

ITA 648/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

12A(1)(ac)(vi)(B) of the Income Tax, 1961 [in short “the Act”] and rejection of approval u/s 80G(5) of the Act vide separate orders dated 02/12/2024 and 03/12/2024 respectively, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 28 days in filing the two appeals. The assessee

GAYATRI PARIVAR SHODASH SANSKAR KENDRA GOTRI,VADODARA vs. CIT (EXEMPTION), AHEMDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 666/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

12A(1)(ac)(vi)(B) of the Income Tax, 1961 vide order dated 02/12/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was delay of 29 days in filing this appeal. The assessee had filed a condonation application along with an affidavit explaining the reason for delay. It is stated that

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 664/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— . . . . (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 663/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:— . . . . (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 797/AHD/2023[NA]Status: DisposedITAT Ahmedabad24 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

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

ac) of sub-section (1) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form Ho. 10AB under the said provisions but such application has been furnished after 30.09.2022 and where the Principal Commissioner or Commissioner has not passed an order before the issuance of this

KANTIBHAI CHATURBHAI PATEL CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee isallowed for statistical purposes

ITA 1300/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Nov 2024

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri A. P. Singh, CIT. DRFor Respondent: Date of Hearing
Section 124(1)(ac)Section 12ASection 12A(1)(ac)

section 12A of the Act. Without prejudice to Ground No.1, 2 & 3 above: ITA No.1300/Ahd/2024 [KantibhaiChaturbhai Patel Charitable Trust vs.CIT(E)]- 3 – 4. On facts and circumstances of the case and in law, it is prayed before Your Honours that delay in application filed u/s 12A(1)(ac) (v) of the Act may please be condoned

BARODA YOUTH FEDERATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 633/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Sept 2025

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 8

condoning the delay and admitting the appeal of the assessee/ applicant for adjudication on merits. 4. The brief facts of the case are that the assessee/applicant filed an application for registration under section 12A(1)(ac