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3 results for “condonation of delay”+ Section 12A(1)(ba)clear

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Key Topics

Section 13912Section 119Section 12A9Section 139(1)6Section 143(1)4Exemption3Section 1542Section 139(4)2Section 12A(1)(ba)2

HARI FOUNDATION,COIMBATORE vs. DLC-CA-(211)(1), ACIT EXEMPTIONS, COIMBATORE

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

ITA 917/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.917/Chny/2024 िनधा"रणवष"/Assessment Year: 2020-21 V. Hari Foundation, The Acit (Exemptions), 3-1, Indira Nagar, Coimbatore. Kuniamuthur S.O., Coimbatore-641 035. [Pan: Aabth 2056 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri AG. SathyanarayanaFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154

12A(1)(ba) - Whether in view of said order of Tribunal, assessee was entitled for exemption under section 11-Held, yes [Paras 4 and 5] [In favour of assessee]’. Citing the aforesaid decision of Tribunal, Ld AR prayed that sec.11 exemption may be granted. 4. Per contra, the Ld.DR drew our attention to the Circular F. No. 173/193/2019ITAI, dated

PALAM RURAL CENTRE,TIRUPPUR vs. ACIT, EXEMPTIONS,, COIMBATORE

In the result, the appeal filed by the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed as infructuous

ITA 1560/CHNY/2025[2018-19]Status: DisposedITAT Chennai01 Jul 2025AY 2018-19

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:1560/Chny/2025 & S.A.No.51Chny/2025 [Arising In Ita No.: 1560/Chny/2025] िनधा"रण वष" / Assessment Year:2018-19 Palam Rural Centre, The Asst. Commissioner Of Pethampalayam, Vs. Income Tax (Exemptions), Veerapandi S.O., Coimbatore. Tiruppur – 641 605. [Pan: Aaatp-2929-F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. Edser Raj, Advocate ""थ" की ओर से/Respondent By : Ms. Sita Krishnamoorthy, J.C.I.T.

For Appellant: Shri. Edser Raj, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, J.C.I.T
Section 11Section 12ASection 139

12A(1)(ba) of the Act, the assessee was required to file return of income within the due date for getting exemption w/s. 11 and 12 of the I.T.Act. In the impugned assessment year, the gross receipt of the society is Rs.10,22,94,076/-, which consist as under:- :-11-: ITA No.:1560/Chny/2025 & S.A.No.51Chny/2025 Bank Interest

KM EDUCATIONAL AND RURAL DEVELOPMENT TRUST,VEMBAKOTTAI vs. ITO, EXEMPTIONS, MADURAI

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

ITA 1326/CHNY/2024[2018-19]Status: DisposedITAT Chennai04 Dec 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 10BSection 11Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 44A

condoned the delay in filing of the Audit Report u/s.10B vide order dated 30.01.2024. But since, the assessee filed the ITR after the due date u/s.139(1) of the Act, he upheld the action of the CPC denying the exemption claimed u/s.11 of the Act. K M Educational & Rural Development Trust :: 3 :: Against this impugned action of the Ld.CIT