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18 results for “condonation of delay”+ Section 12A(1)(b)clear

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Key Topics

Section 12A71Exemption16Section 1114Section 143(1)10Section 108Section 1547Section 2(15)7Section 1396Addition to Income

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)
Section 12ASection 12A(1)(b)Section 192

condonation of delay under section 192 (2)(b) of the income tax act. The assessee has raised the following grounds of appeal: – 1. That the Learned C.I.T. (Exemptions), Chandigarh, has erred on facts as well as on law in passing order u/s 12A

VOLUNTARY MEDCARE SOCIETY,SRINAGAR vs. INCOME TAX OFFICER ( EXEMPTIONS) WARD , JAMMU

6
Natural Justice6
Section 234E5
Charitable Trust5

In the result, the appeal of the assessee ITA No

ITA 262/ASR/2023[2018-19]Status: DisposedITAT Amritsar22 Nov 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154Section 250

delay for filing the return and Form 10B are condoned by the CBDT on this Circular. 4. The ld. AR relied on the section 12A(1)(b

CHINTPURANI MANDIR ( BRAHAM AKHARA) PARBHANDAK COMMITTEE,JALANDHAR vs. COMMISSISSIONER OF INCOME TAX ( EXEMPTIOPNS), CHANDIGARH

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

ITA 683/ASR/2024[2024-25]Status: DisposedITAT Amritsar17 Dec 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. S. K. Vatta, C. A
Section 12ASection 12A(1)(ac)

condone the delay of 18 days and admit the appeal to be heard on merits. 4. Brief facts of the case are that the assessee is a charitable society registered under the ‘Societies Registration Act’, w.e.f. 6th Oct., 2000 and has been carrying on various charitable activities since inception as per objects contained in its memorandum and has been provisionally

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

condoning the delay and registered the society with retrospective effect. The photocopy of order u/s 12AA has already been filed with our earlier letters. In the Finance Act, 2014, the section 12A of The Income Tax Act has been amended with effect from 01.10.2014 and inserted the following clauses: "Provided that where registration has been granted to the trust

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

MEASAGE GRAM SEWA AND VIKLANG SHAYTA SANSTHA REGD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed in the terms indicated as above

ITA 619/ASR/2019[2016-17]Status: DisposedITAT Amritsar02 Mar 2022AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Sh. Satbir Singh, Sr. DR
Section 11Section 12ASection 139(9)Section 143(1)Section 154Section 4

1 97098 was created. Assessee filed online application under section question the CPC to accept the audit report and allow the exemption under section 11 and 12 but the CPC rejected the same for the reason that he has not furnished 3 Assessment Year: 2016-17 details of audit in the schedule audit information and form 10 B report

GURU TEG BAHADUR EDUCATIONAL TRUST ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 264/ASR/2022[2017-18]Status: DisposedITAT Amritsar14 Mar 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. K. Bhagat, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 12ASection 5

delay is hereby condoned and appeal is admitted on merits. 5. The CIT(Exemptions), Chandigarh vide order dated 26.03.2018 rejected the assesse application for registration u/s 12A. Aggrieved by the order of the department, the applicant filed an appeal before the Hon’ble ITAT, Amritsar. However, the Hon’ble ITAT has allowed the appeal of the assessee

MERA PIND 360 FOUNDATION, JALANDHAR,JALANDHAR vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

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

ITA 955/ASR/2025[2025-2026]Status: HeardITAT Amritsar17 Feb 2026AY 2025-2026

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R
Section 124(1)(ac)Section 12ASection 12A(1)(ac)

1)(ac)(vi-B) of the Income Tax Act, 1961, vide application dated 24.01.2025, through its counsel, namely CA Nitish Kataria. However, the said application was rejected by the Ld. Commissioner of Income Tax (Exemptions) vide order dated 12.06.2025. 5. That the rejection of the aforesaid application was communicated to me by the said counsel telephonically, who further advised that

SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250

b) rws 44AB of the Act. For the assessment year in question, the extended due date was 15th February 2021 as per CBDT’s order u/s 119 of the Act dated 11.01.2021. The appellant's return of income, however, was filed on 25th March 2021, which is 38 days past the due date. The Act clearly states that

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

delay is hereby condoned. Appeal is allowed to be heard on merits. 2. The counsel submitted that the appellant assessee is a charitable society registration u/s 12A of the Income Tax Act where the ld. AO has levied late fee of Rs.12,595/- for filing of TDS return late in respect of financial year 2012-13 under consideration. The counsel

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

delay of 8 days in filing the appeal has been 3 Farukh Ahmad Zeb v. ITO condoned on oral request mad by the Ld. AR at the time of hearing and appeal admitted for hearing on merits. 3. Briefly the facts as per record are that the AO received STR information from Chief Manager J&K Bank Ltd., Pampore which

IMPROVEMENT TRUST FAZILKA,FAZILKA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDIGARH

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

ITA 122/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Nov 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Girish Bali, CIT DR
Section 12ASection 2(15)

12A of the Income Tax Act, 1961. Improvement Trust Fazilka v. CIT(E) 2. The assessee has raised the following grounds of appeal: “1. That the learned Commissioner of Income Tax (CIT), Exemption has erred on facts and in law by again rejecting the application of registration under section 12AA(1)(b)(ii) of the Act whereas as per facts

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

ITA 598/ASR/2018[2018-19]Status: DisposedITAT Amritsar28 Feb 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12A

12A(a) of the Act is not permissible as per Law. That the corpus donation received from trustees is not for specific b) purpose. That the salaries and wages paid to the teaching staff are not as c) per minimum wages act. That the assessee trust earned huge surplus, which is not d) redeployed into education purpose. 4. That

SHRI HAR HAR MAHADEV SEWA MANDAL ,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

ITA 78/ASR/2023[2023-24]Status: DisposedITAT Amritsar01 Aug 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 2(15)Section 80GSection 80G(5)

b) and section 80G(5) of the Income Tax Act 1961[in brevity ‘the Act’]. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, we are taken together, heard together and disposed of together. ITA No. 78/Asr/2023 is taken as lead case. 3. The assessee has taken the following grounds: 1. That

SHRI GAUSHALA BHAWAN CHARITABLE TRUST,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

ITA 80/ASR/2023[2023-24]Status: DisposedITAT Amritsar01 Aug 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 2(15)Section 80GSection 80G(5)

b) and section 80G(5) of the Income Tax Act 1961[in brevity ‘the Act’]. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, we are taken together, heard together and disposed of together. ITA No. 78/Asr/2023 is taken as lead case. 3. The assessee has taken the following grounds: 1. That

SHRI GAUSHALA BHAWAN CHARITABLE TRUST,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

ITA 81/ASR/2023[2023-24]Status: DisposedITAT Amritsar01 Aug 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 2(15)Section 80GSection 80G(5)

b) and section 80G(5) of the Income Tax Act 1961[in brevity ‘the Act’]. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, we are taken together, heard together and disposed of together. ITA No. 78/Asr/2023 is taken as lead case. 3. The assessee has taken the following grounds: 1. That

SHRI HAR HAR MAHADEV SEWA MANDAL,MANSA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of assessee in ITA No

ITA 79/ASR/2023[2022-23]Status: DisposedITAT Amritsar01 Aug 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 2(15)Section 80GSection 80G(5)

b) and section 80G(5) of the Income Tax Act 1961[in brevity ‘the Act’]. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, we are taken together, heard together and disposed of together. ITA No. 78/Asr/2023 is taken as lead case. 3. The assessee has taken the following grounds: 1. That