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

Sorted by relevance

Pune95Chennai88Ahmedabad83Mumbai74Jaipur65Kolkata46Hyderabad21Bangalore20Lucknow13Delhi12Indore10Rajkot8Chandigarh5Surat5Agra4Raipur4Nagpur4Visakhapatnam3Jodhpur2Jabalpur2Cuttack2Cochin2Allahabad1SC1Guwahati1Amritsar1

Key Topics

Section 12A10Section 12A(1)(ac)10Section 2507Exemption5Natural Justice5Section 80G4Condonation of Delay4Section 2822

IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

ITA 808/CHANDI/2023[2021-22]Status: DisposedITAT Chandigarh02 Apr 2024AY 2021-22

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Amit Parsad Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 12ASection 12A(1)(ac)Section 282

iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 by the in law inasmuch as the application of final approval/registration for the assessment years 2021-22 to ITA 808 & 809/CHD/2023 A.Y.2021-22 & 2024-25 8 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section 12AB of the Income

IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

ITA 809/CHANDI/2023[2024-25]Status: DisposedITAT Chandigarh02 Apr 2024AY 2024-25

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Amit Parsad Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 12ASection 12A(1)(ac)Section 282

iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 by the in law inasmuch as the application of final approval/registration for the assessment years 2021-22 to ITA 808 & 809/CHD/2023 A.Y.2021-22 & 2024-25 8 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section 12AB of the Income

HARI YAMUNA SEHYOG SAMITI,HIMACHAL PRADESH vs. ITO NAHAN, HIMACHAL PRADESH

In the result, all the appeals of the Assessee stand allowed for statistical purposes

ITA 1471/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh26 Feb 2026AY 2025-26

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1471/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 12Aa ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 1489/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 80G ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 1670/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 U/S 80G Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Manav Bansal, CIT DR
Section 12ASection 80G

delay in filing of the appeal in ITA No.1670/Chd/2025 is hereby condoned and we proceed to decide the appeal on merit. 7. At the outset, ld. Counsel for the Assessee submitted that though the identical grounds raised in the captioned appeals, the foremost grievance of the Assessee is that the Ld. CIT(E), Chandigarh erred in violating the principal

HARI YAMUNA SEHYOG SAMITI,HIMACHAL PRADESH vs. ITO NAHAN, HIMACHAL PRADESH

In the result, all the appeals of the Assessee stand allowed for statistical purposes

ITA 1489/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh26 Feb 2026AY 2025-26

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1471/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 12Aa ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 1489/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 80G ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 1670/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 U/S 80G Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Manav Bansal, CIT DR
Section 12ASection 80G

delay in filing of the appeal in ITA No.1670/Chd/2025 is hereby condoned and we proceed to decide the appeal on merit. 7. At the outset, ld. Counsel for the Assessee submitted that though the identical grounds raised in the captioned appeals, the foremost grievance of the Assessee is that the Ld. CIT(E), Chandigarh erred in violating the principal

SANT KIRPAL VIDYAK MISSION,LUDHIANA vs. ITO (EXEMPTION), CHANDIGARH

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

ITA 561/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh02 May 2025AY 2017-18
Section 12ASection 143(3)Section 154Section 250

80G of IT Act if applicable\nd. Certificate of Registration from Charity Commissioner\ne. Certificate Details of any amendment made in the Trust Deed since\nincorporation.\n3.5 The assessee vide its reply dated 03.03.2021 had complied with the notice\nissued by the Assessing Officer. The reply of the assessee is available at page 41\nand 42, the typed copy