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98 results for “condonation of delay”+ Section 80G(5)(ii)clear

Sorted by relevance

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Key Topics

Section 12A241Section 80G(5)228Section 80G151Exemption97Section 12A(1)(ac)74Section 80G(5)(iii)62Charitable Trust49Section 80G(5)(iv)40Condonation of 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

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)

ii) of first proviso to section 80G(5) of the income Tax Act, 1961, which states as under "where the institution or fund has been provisionally approved, at least six months prior to expiry of the period of the provisional approval or within six months of commencement of its activities, whichever is earlier. 6. Therefore, the date of commencement

Showing 1–20 of 98 · Page 1 of 5

32
Section 1131
Section 1030
Limitation/Time-bar17

THE NA vs. ARI AGRICULTURAL UNIVERSITY,NAVSARIVS.THE COMMISSIONER OF INCOME TAX(E), AHMEDABAD

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

ITA 435/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Jun 2024

Bench: 30.09.2022 As It Has Already Commenced 06.03.2004 Activities On 06-03-2022. 2. The Ld Commissioner Of Income Tax (Exemption), Has Erred In Facts & In Law In Rejecting The Application Under Section 80G (5) For The Reason That The Trust University Has Made Application For Final Registration Within The Validity Of Provisional Registration & That The Provisional Registration Is Valid Till Ay 2025-26. 3. On The Facts & In Circumstances Of The Case As Well As Law, The Ld. Cit(Exemption) Has Erred In Rejecting Assessee'S Application U/S 80G(5) Filed On 28.03.2023 On The Ground That Assessee Didn'T File The Application Before 30.09.2022 When The Assessee Has Filed The Application In Time As Per The Extension Granted Till 30.09.2023 As Per Circular No.6/2023 Dated 29-05-2023

For Appellant: Shri Rohan Thakkar, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 80GSection 80G(5)Section 80G(5)(iii)

condone delay in filing form No 10AB for approval under section 80G(5) of the Act 7. Appellant craves leave to add, alter on delete any ground(s) either before or in the course of hearing of the appeal” I.T.A No. 435/Ahd/2024 A.Y. N.A. Page No. 3 The Navsari Agricultural University vs. CIT (E) 3. The brief facts

BHURABHAI PUNJABHAI PARSANA FOUNDATION,RAJKOT, GUJARAT vs. THE CIT(EXEMPTION) , AHMEDABAD, GUJARAT

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

ITA 428/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Pratik Pala, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 12ASection 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condone the delay in filingForm No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e.,30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in suchcases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends thedue date

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 95/AHD/2024[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Darshak M Thakkar, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

TATAM SEVA SANSTHAN,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX, (EXEMEPTION), AHMEDABAD

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

ITA 798/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hiren Vepari, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

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)

ii) i.e. 30.09.2023.” However, this clause (7) was not referred by the CIT(E) in his order while rejecting the registration u/s. 80G of the Act to the assessee on the sole ground that he has no power to condone the delay of belated filing of Form no. 10AB u/s. 80G(5) of the Act. 6.3 Reading of the above

SAMADARSHAN TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 367/AHD/2025[NA]Status: DisposedITAT Ahmedabad11 Aug 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Rignesh Das, CIT DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

section 80G(5)(ii) of the Act, and decide on merits. 4. The appellant craves liberty to add, alter, amend any ground of appeal.” 3. The assessee has filed an application seeking condonation of delay

SHREE SATSANGI SAKET DHAM RAM ASHRAM,MEHSANA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1108/AHD/2023[NA]Status: DisposedITAT Ahmedabad22 Mar 2024

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Parin Shah, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)Section 80G(5)(iv)

condoned /ignored by the Ld. CIT(E) having regard to the eligibility of the assessee for such grant. In fact, that is the sole reason the Ld. A.R. is praying for remitting the issue to the file of the Ld. CIT(E) with a direction upon him to treat the said application under Section 80G(5)(iii) instead of 80G

SHREE LAXMINARAYAN EDUCATION AND CHARITABLE TRUST,AHMEADABAD vs. THE CTI(EXEMPTION), AHMEDABAD

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

ITA 1087/AHD/2023[-]Status: DisposedITAT Ahmedabad21 Mar 2024

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Parin Shah, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

condoned /ignored by the Ld. CIT(E) having regard to the eligibility of the assessee for such grant. In fact, that is the sole reason the Ld. A.R. is praying for remitting the issue to the file of the Ld. CIT(E) with a direction upon him to treat the said application under Section 80G(5)(iii) instead of 80G

SHREE BIPIN BIHARIDAS CHARITABLE FOUNDATION,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1091/AHD/2023[-]Status: DisposedITAT Ahmedabad21 Mar 2024

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Parin Shah, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

condoned /ignored by the Ld. CIT(E) having regard to the eligibility of the assessee for such grant. In fact, that is the sole reason the Ld. A.R. is praying for remitting the issue to the file of the Ld. CIT(E) with a direction upon him to treat the said application under Section 80G(5)(iii) instead of 80G

JAN AROGYA SEVA TRUST,VALSAD vs. THE COMMISSIONER OF INCOME TAX(E),, AHMEDABAD

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

ITA 169/AHD/2024[-]Status: DisposedITAT Ahmedabad29 May 2024

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: - Jan Arogya Seva Trust Valsad, Vs. Commissioner Of Palihill 4, Bhagdawada, Income-Tax (Exemption), Valsad, Gujarat-396001 Ahmedabad Pan : Aactj 8121 D अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Assessee By : Shri Rasesh Shah, Ar Revenue By : Shri Akhilendra Pratap Yadav, Cit-Dr तारीख/Date Of Hearing : 09.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 29.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Siddhartha Nautiyal: This Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)" For Short] Dated 12.08.2023, Rejecting The Application Of The Assessee Under Section 80G(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short].

For Appellant: Shri Rasesh Shah, ARFor Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

SENIOR CITIZEN COUNCIL GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 362/AHD/2025[NA]Status: DisposedITAT Ahmedabad21 May 2025

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

delay in filing the present appeal is condoned. 3. The brief facts of the case are that the assessee is a registered charitable trust and had made an application for approval u/s 80G(5)(iv)(B) of the Act by filing Form No. 10AB electronically on 26.02.2024. From the application it was evident that the assessee trust had commenced

THE BARODA LAKKAD PITHA PUNCH PROPERTY BARODA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeals are allowed for statistical purposes

ITA 1710/AHD/2024[NA]Status: DisposedITAT Ahmedabad05 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Durga Dutt, CIT-DR
Section 11Section 12Section 12ASection 80G(5)

delay of one day is condoned in the interest of substantial justice. Facts of the Case 3. The assessee is a public charitable trust, originally established on 05.12.1952 under the name “Baroda Lakadpitha Panch Property” and registered with the Charity Commissioner, Baroda under the Bombay Public Trusts Act. Subsequently, vide order dated 20.03.2013 passed by the Joint Charity Commissioner, Vadodara

THE BARODA LAKKAD PITHA PUNCH PROPERTY BARODA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeals are allowed for statistical purposes

ITA 1709/AHD/2024[NA]Status: DisposedITAT Ahmedabad05 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Durga Dutt, CIT-DR
Section 11Section 12Section 12ASection 80G(5)

delay of one day is condoned in the interest of substantial justice. Facts of the Case 3. The assessee is a public charitable trust, originally established on 05.12.1952 under the name “Baroda Lakadpitha Panch Property” and registered with the Charity Commissioner, Baroda under the Bombay Public Trusts Act. Subsequently, vide order dated 20.03.2013 passed by the Joint Charity Commissioner, Vadodara

VIDYARTHI ASHRAM,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 425/AHD/2025[NA]Status: DisposedITAT Ahmedabad20 May 2025

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Mehul K Patel, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12ASection 5Section 80GSection 80G(5)

condoning the delay of 87 days and admitting the appeal of the assessee for adjudication. 7. Ld. Counsel for the assessee contended that his solitary contention against the order passed by the Ld. CIT(E) rejecting assessee’s application seeking approval u/s.80G(5) of the Act, was that the assessee had inadvertently mentioned the incorrect clause of Section 80G(5

THE GANDHINAGAR AYYAPA POOJA SAMITI,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 368/AHD/2025[NA]Status: DisposedITAT Ahmedabad21 May 2025

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri M. K. Patel, AdvocateFor Respondent: Shri Aashish Rajesh Rewar, CIT. DR
Section 12ASection 5Section 80G(5)Section 80G(5)(iv)

condoning the delay of 109 days and admitting the appeal of the assessee for adjudication. ITA No. 368/Ahd/2025 [The Gandhinagar Ayyapa Pooja Samiti vs. CIT(E)] - 5 – 7. Ld. Counsel for the assessee contended that his solitary contention against the order passed by the Ld. CIT(E) rejecting assessee’s application seeking approval u/s.80G(5) of the Act, was that

M. P. CHAUDHARY CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 366/AHD/2025[NA]Status: DisposedITAT Ahmedabad21 May 2025

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

delay in filing the present appeal is condoned. 3. The brief facts of the case are that the assessee is a registered charitable trust and had made an application for approval u/s 80G(5)(iv)(B) of the Act by filing Form No. 10AB electronically. The ld. CIT(Exemption) observed that in order to avail the benefit of section 80G

SHREE PANCH GAM GUJARATI SAI SUTHAR DARJI GNYATI,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1084/AHD/2023[-]Status: DisposedITAT Ahmedabad21 Mar 2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri H. Phani Raju & Shri Sudhendu Das, CIT
Section 80GSection 80G(5)Section 80G(5)(iii)

delay of 13 days in filing of the present appeal is hereby condoned. 4. The assessee before us has challenged the order passed by the Ld. CIT(Exemption) whereby and whereunder the application for grant of approval under sub-Section (5) of Section 80G of the Act was rejected only on the ground that such application for the year under

EKTA TRUST NAVIMETRAL,KHEDBRAHMA vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1088/AHD/2023[-]Status: DisposedITAT Ahmedabad21 Mar 2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 80GSection 80G(5)Section 80G(5)(iii)

delay of 13 days in filing of the present appeal is hereby condoned. 4. The assessee before us has challenged the order passed by the Ld. CIT(Exemption) whereby and whereunder the application for grant of approval under sub-Section (5) of Section 80G of the Act was rejected only on the ground that such application for the year under