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

Sorted by relevance

Pune132Mumbai75Jaipur66Ahmedabad59Chennai57Delhi34Kolkata33Bangalore33Lucknow21Hyderabad13Nagpur13Surat9Rajkot8Indore7Panaji5Agra5Chandigarh5Raipur4Allahabad3Jodhpur2Amritsar2SC1Cuttack1Varanasi1

Key Topics

Section 12A146Section 80G110Section 12A(1)(ac)69Section 80G(5)52Exemption44Section 1136Charitable Trust24Section 2(15)22Condonation of Delay

MADURAI AGRI BUSINESS INCUBATION FORUM ,COIMBATORE vs. CIT(EXEMPTIONS), CHENNAI

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

ITA 875/CHNY/2023[-]Status: DisposedITAT Chennai08 Mar 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section 10(23C) of the Act or not, the Hon’ble High Court held that where there is no provision to empower the statutory authority to condone the delay, then the authority cannot condone such delay. The Hon’ble High Court has considered the judgments of Hon’ble Supreme court in the case of State of U.P v Harish Chandra

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

Showing 1–20 of 57 · Page 1 of 3

17
Section 80G(5)(iv)15
Addition to Income14
Section 271A13

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

ITA 814/CHNY/2025[-]Status: DisposedITAT Chennai30 Jun 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri K. Vishva Padmanabhan, C.AFor Respondent: Shri G. Nandha Kumar, CIT
Section 10Section 12ASection 4Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condoning the delay in filing Form 10AB. 4. We note that the assessee filed online application on 09.10.2023 in Form No. 10AB seeking approval under clause (iii) of first proviso to section 80G(5) of the Act. The ld. CIT(E), while processing the application, asked the assessee to show-cause as to why its application should not be rejected

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1151/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri M.Viswanathan, C.AFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section 12A and 80G are closely inter-linked and or rather supplementing their independent objectives. The present

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1127/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.Arjun Raj, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section 12A and 80G are closely inter-linked and or rather supplementing their independent objectives. The present

JODHPUR CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 931/CHNY/2025[-]Status: DisposedITAT Chennai12 Sept 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:931/Chny/2025 Jodhpur Charitable Trust, Cit (Exemptions), No.12/2, Valliyammal Street, Vs. Chennai. Vepery, Chennai – 600 007. [Pan:Aaetj-0517-F] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. K. L. Jain, C.A. प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T. सुनवाई की तारीख/Date Of Hearing : 17.06.2025 घोषणा की तारीख/Date Of Pronouncement 12.09.2025 : आदेश /O R D E R

For Appellant: Shri. K. L. Jain, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 12ASection 5Section 80G

condoning the delay when it comes to section 12AB, the action of the ld.CIT(E) is perfectly in order. The Ld.DR thus prayed that the appeal of the assessee may be dismissed. 7. We have heard the rival submissions and perused the materials on record and gone through the order of the ld.CIT(E). We find that the sole issue

THARAMANI FRIENDS WELFARE TRUST,CHENNAI vs. CIT(EXEMPTIONS) CHENNAI, CHENNAI

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

ITA 1580/CHNY/2023[--]Status: DisposedITAT Chennai29 May 2024

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1580/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Tharamani Friends Welfare Trust, The Commissioner – No.8, Rajaji Street, Of Income Tax (Exemption), Tharamani, Chennai. Chennai-600 113. [Pan: Aaett 1610 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Shri V. Nandakumar, CIT
Section 10ASection 12Section 12ASection 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)Section 80G(5)(iv)

condone the delay, and proceed to deal with the appeal of the assessee. The brief facts of the case are that the assessee Trust filed an application in Form No.10AB on 06.03.2023 seeking approval under clause (iii) of first proviso to sub- section (5) of Sec.80G of the Act. The Ld.CIT(E) while processing the application noticed that the date

CHANDRAKALA GMJAIN CHARITABLE TRUST,CHENNAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHENNAI

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

ITA 2411/CHNY/2025[2025-26]Status: DisposedITAT Chennai20 Nov 2025AY 2025-26

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Shri Vishva Padmanabhan, C.AFor Respondent: Shri. AR. V. Sreenivasan, C.I.T
Section 10Section 11Section 12Section 12ASection 5Section 80G

condoning the delay when it comes to section 12AB of the Act, the action of the ld.CIT(E) is perfectly in order. The Ld.DR thus prayed that the appeal of the assessee may be dismissed. 6. We have heard the rival submissions and perused the materials on record and gone through the order of the ld.CIT(E). We find that

PUTHIYA BHARATHI FOUNDATION,CHENNAI, TAMILNADU vs. COMMISSIONER OF INCOMETAX (EXEMPTIONS), CHENNAI

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

ITA 2201/CHNY/2025[2024-2025]Status: DisposedITAT Chennai29 Oct 2025AY 2024-2025

Bench: Shri George George Kand Shri Jagadish

For Appellant: Ms. Kalpana, CAFor Respondent: Shri Shiva Srinivas, CIT
Section 10Section 11Section 12Section 5Section 80GSection 80G(5)Section 80G(5)(iii)

condone the delay. 5. The Ld.DR supported the order of the CIT(E). 6. We have heard rival submissions and perused the material on record. On identical facts, the Chennai Bench of the Tribunal in the case of Jodhpur Charitable Trust vs. CIT(E) in ITA No.931/CHNY/2025, order dated 12.09.2025, had restored the issue to the file

SUNSHINE EDUCATIONAL TRUST,CUDDALORE vs. ITO,EXEMPTIONS, CHENNAI

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

ITA 750/CHNY/2024[-]Status: DisposedITAT Chennai25 Jun 2024

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.750/Chny/2024 िनधा"रण वष"/Assessment Year: - V. Sunshine Educational Trust, The Income Tax Officer, No.8A, Daily Bazaar, Block No.19, Exemption Ward-2, Neyveli, Kurinjipadi Taluk, Cuddalore Chennai. District, Neyveli Cuddalore, Block 18, Neyveli S.O. Pin-607 803 [Pan: Aawts 7853 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri P.M.Katir, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

section (5) of Sec.80G of the Act, and more particularly, sub-clause (iii) [reproduced as under]:- "Provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for grant of approval - (i) ….. (ii) ….. (iii) where the institution or fund has been provisionally approved

CARE AND SHARE CHARITABLE TRUST,TRICHY vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 2001/CHNY/2025[-]Status: DisposedITAT Chennai04 Nov 2025

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. K. Meenakshi Sundaram, I.T.PFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 12ASection 5Section 80G

condoning the delay when it comes to section 12AB, the action of the ld.CIT(E) is perfectly in order. The Ld.DR thus prayed that the appeal of the assessee may be dismissed. 7. We have heard the rival submissions and perused the materials on record and gone through the order of the ld.CIT(E). We find that the sole issue

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXEMPTIONS, , CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 155/CHNY/2025[-]Status: DisposedITAT Chennai26 May 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

For Appellant: Shri G. Akash, Advocate &For Respondent: Shri V. Justin, CIT
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)

delay is hereby condoned. 6. The assessee has filed application for provisional registration u/s. 12A(1)(ac)(vi) of the Act and the Ld. CIT(E) has granted the registration on 08.06.2023 for A.Y 2024-25 to A.Y 2026-27 u/s. 12AB(1)(c) of the Act. The assessee has challenged granting the registration for three years u/s 12AB

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXEMPTIONS, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 156/CHNY/2025[-]Status: DisposedITAT Chennai26 May 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

For Appellant: Shri G. Akash, Advocate &For Respondent: Shri V. Justin, CIT
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)

delay is hereby condoned. 6. The assessee has filed application for provisional registration u/s. 12A(1)(ac)(vi) of the Act and the Ld. CIT(E) has granted the registration on 08.06.2023 for A.Y 2024-25 to A.Y 2026-27 u/s. 12AB(1)(c) of the Act. The assessee has challenged granting the registration for three years u/s 12AB

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 153/CHNY/2025[-]Status: DisposedITAT Chennai26 May 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

For Appellant: Shri G. Akash, Advocate &For Respondent: Shri V. Justin, CIT
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)

delay is hereby condoned. 6. The assessee has filed application for provisional registration u/s. 12A(1)(ac)(vi) of the Act and the Ld. CIT(E) has granted the registration on 08.06.2023 for A.Y 2024-25 to A.Y 2026-27 u/s. 12AB(1)(c) of the Act. The assessee has challenged granting the registration for three years u/s 12AB

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXMEPTIONS,, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 154/CHNY/2025[-]Status: DisposedITAT Chennai26 May 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

For Appellant: Shri G. Akash, Advocate &For Respondent: Shri V. Justin, CIT
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)

delay is hereby condoned. 6. The assessee has filed application for provisional registration u/s. 12A(1)(ac)(vi) of the Act and the Ld. CIT(E) has granted the registration on 08.06.2023 for A.Y 2024-25 to A.Y 2026-27 u/s. 12AB(1)(c) of the Act. The assessee has challenged granting the registration for three years u/s 12AB

EMMA AND THARYAN KOSHI FOUNDATION,VELLORE vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1106/CHNY/2024[-]Status: DisposedITAT Chennai31 May 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1106/Chny/2024 िनधा"रण वष"/Assessment Year: - V. Emma & Tharyan Koshi Foundation, The Commissioner Of – 6, 10Th East Cross Road, Income Tax (Exemptions), Gandhi Nagar, Chennai. Vellore-632 006. [Pan: Aabte 1861 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mahesh, CAFor Respondent: Shri R. Clement Ramesh –
Section 10Section 10ASection 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section (5) of Sec.80G of the Act, and more particularly, sub-clause (iii) [reproduced as under]:- "Provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for grant of approval - (i) ….. (ii) ….. (iii) where the institution or fund has been provisionally approved

MUTHI TRUST,DINDUGUL vs. CIT(EXEMPTIOS), CHENNAI, CHENNAI

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

ITA 1616/CHNY/2023[-]Status: DisposedITAT Chennai10 May 2024

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1616/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Muthi Trust, The Cit (Exemptions), 17B, Kothanar,3Rd Street, Chennai. Dindigul-624 001. [Pan: Aagtm 3500 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R.Kannan, Adv. &For Respondent: Shri V. Nandakumar, CIT
Section 10Section 10ASection 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section (5) of Sec.80G of the Act, and more particularly, sub-clause (iii) [reproduced as under]:- "Provided that the institution or fund referred to in clause (vi) shall make an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for grant of approval - (i) ….. (ii) ….. (iii) where the institution or fund has been provisionally approved

SHRI SAKTHI GANAPATHI TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 580/CHNY/2023[---]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

section 80G(5) of the Act. She stated that Form 10A and Form 10AB, in substance require similar information, particularly Form 10AB requires certain additional details and the assessee filed required relevant details. She stated that subsequently the CBDT vide Circular No.22 of 2022 dated 01.11.2022, considering the representations received with a view to avoid genuine hardship, had condoned

LTCL PALANIAPPA CHRITIES TRUST ,CHENNAI vs. COMMISSIONER OF INCOME TAX, CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 576/CHNY/2023[---]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

section 80G(5) of the Act. She stated that Form 10A and Form 10AB, in substance require similar information, particularly Form 10AB requires certain additional details and the assessee filed required relevant details. She stated that subsequently the CBDT vide Circular No.22 of 2022 dated 01.11.2022, considering the representations received with a view to avoid genuine hardship, had condoned

SHRI SAKTHI GANAPATHI TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 579/CHNY/2023[---]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

section 80G(5) of the Act. She stated that Form 10A and Form 10AB, in substance require similar information, particularly Form 10AB requires certain additional details and the assessee filed required relevant details. She stated that subsequently the CBDT vide Circular No.22 of 2022 dated 01.11.2022, considering the representations received with a view to avoid genuine hardship, had condoned

ARUDHRA CHARITABLE TRUST,CHENNAI vs. CIT,(EXEMPTIONS,)CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 578/CHNY/2023[---]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

section 80G(5) of the Act. She stated that Form 10A and Form 10AB, in substance require similar information, particularly Form 10AB requires certain additional details and the assessee filed required relevant details. She stated that subsequently the CBDT vide Circular No.22 of 2022 dated 01.11.2022, considering the representations received with a view to avoid genuine hardship, had condoned