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42 results for “condonation of delay”+ Section 12Aclear

Sorted by relevance

Mumbai320 Pune314 Ahmedabad230 Delhi217 Jaipur164 Kolkata158 Chennai147 Bangalore144 Hyderabad123 Lucknow51 Chandigarh51 Surat49 Rajkot43 Cuttack42 Indore42 Amritsar41 Visakhapatnam41 Cochin40 Calcutta37 Nagpur34 Karnataka24 Raipur15 Jodhpur15 Panaji10 Patna10 Allahabad7 Agra7 Jabalpur6 Guwahati6 Ranchi3 Dehradun3 Himachal Pradesh2 Varanasi2 SC2 Andhra Pradesh1 Telangana1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 12A126 Section 1042 Section 1135 Exemption24 Charitable Trust23 Section 143(1)17 Section 26312 Section 26012 Limitation/Time-bar12

M/S. MAHASAKTI FOUNDATION,KALAHANDI vs. ACIT, SAMBALPUR

In the result, the appeals filed by the assessee are allowed

ITA 134/CTK/2015[2007-08]Status: DisposedITAT Cuttack06 Jun 2017AY 2007-08

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Kunal Singh, CIT DR

Section 11Section 12ASection 147Section 194ASection 201(1)Section 40

condonation of delay in seeking registration was not available. This clearly goes to prove that the first proviso to section 12A

Showing 1–20 of 42 · Page 1 of 3

Condonation of Delay9

Section 143(3)5

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR

Section 120Section 12ASection 254(2)

condonation of delay) is enclosed at page nos. 02 to,03 of the paper book. However no Order U/S 12AA of the Income Tax Act, 1961 was passed by the competent income tax authority either refusing or allowing registration to the appellant as a trust even though several years had passed after receipt of the application for registration

MODERN ENGLISH SCHOOL EDUCATION SOCIETY,KORAPUT vs. ITO (EXEMPTION WARD), BERHAMPUR

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

ITA 42/CTK/2023[2015-16]Status: HeardITAT Cuttack18 Apr 2023AY 2015-16

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Modern Modern English English School School Vs. Ito (Exemption Ward) Ito (Exemption Ward) Education Education Society, Society, Berhampur Berhampur Parabeda, Parabeda, Jeypore, Jeypore, Dist: Dist: Koraput Pan/Gir No. Pan/Gir No.Aacam 7223 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra, Adv/Kailash Panigrahi, Ca P.K.Mishra, Adv/Kailash Panigrahi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /0 04/2023 Date Of Pronouncement : 18 /0 /04/2023 O R D E R

For Appellant: S/Shri P.K.Mishra, Adv/Kailash Panigrahi, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 12Section 12A

condonation of delay in seeking registration was not available." P a g e 4 | 7 Assessment Year : 2015-16 This clearly goes to prove that the first proviso to section 12A

BHUBANESWAR DEVELOPMENT AUTHORITY,BHUBANESWAR vs. CIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 329/CTK/2013[]Status: DisposedITAT Cuttack22 May 2017

Bench: S/Shri N.S Saini & Pavan Kumar Gadalebhubaneswar Development Vs. Cit, Bhubaneswar. Authority, Akash Shova Building, Sachivalaya Marg, Bhubaneswar. Pan/Gir No. Aaalb 0073 G (Appellant) .. ( Respondent)

For Appellant: Shri G.Naik/R.K.Kar, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 12ASection 2(15)Section 77

delay by granting registration u/s 12A of the Act w.e.f. 01.04.2003. At the outset, it is to be stated that as per the second proviso to Section 12A(l)(a), the provisions regarding condonation

ORISSA ROAD SAFETY SOCIETY,CUTTACK vs. ITO,EXEMPTION, CUTTACK

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 108/CTK/2025[2014-15]Status: DisposedITAT Cuttack23 Jul 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR

Section 12ASection 143(1)Section 143(3)

delay of filing the appeal is hereby condoned. 04. At the time of hearing, it was submitted by the Learned AR that the assessee had been unable to appear before the Learned CIT (A) as the assessee had not received the hearing notices. It was a submission that the assessee is a society funded by the government

ORISSA ROAD SAFETY SOCIETY,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 351/CTK/2025[2018-19]Status: DisposedITAT Cuttack23 Jul 2025AY 2018-19

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR

Section 12ASection 143(1)Section 143(3)

delay of filing the appeal is hereby condoned. 04. At the time of hearing, it was submitted by the Learned AR that the assessee had been unable to appear before the Learned CIT (A) as the assessee had not received the hearing notices. It was a submission that the assessee is a society funded by the government

ORISSA ROAD SAFETY SOCIETY,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 109/CTK/2025[2015-16]Status: DisposedITAT Cuttack23 Jul 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR

Section 12ASection 143(1)Section 143(3)

delay of filing the appeal is hereby condoned. 04. At the time of hearing, it was submitted by the Learned AR that the assessee had been unable to appear before the Learned CIT (A) as the assessee had not received the hearing notices. It was a submission that the assessee is a society funded by the government

ORISSA ROAD SAFETY SOCIETY,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 352/CTK/2025[2019-20]Status: DisposedITAT Cuttack23 Jul 2025AY 2019-20

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR

Section 12ASection 143(1)Section 143(3)

delay of filing the appeal is hereby condoned. 04. At the time of hearing, it was submitted by the Learned AR that the assessee had been unable to appear before the Learned CIT (A) as the assessee had not received the hearing notices. It was a submission that the assessee is a society funded by the government

ORISSA ROAD SAFETY SOCIETY,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 350/CTK/2025[2010-11]Status: DisposedITAT Cuttack23 Jul 2025AY 2010-11

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri Nishanth Rao B, DR

Section 12ASection 143(1)Section 143(3)

delay of filing the appeal is hereby condoned. 04. At the time of hearing, it was submitted by the Learned AR that the assessee had been unable to appear before the Learned CIT (A) as the assessee had not received the hearing notices. It was a submission that the assessee is a society funded by the government

JEEVAN KALYANA SADHANA KENDRA,KOLKATA vs. INCOME TAX OFFICER, EXEMPTION, SAMBALPUR

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

ITA 195/CTK/2025[2023-24]Status: HeardITAT Cuttack28 May 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 250

section 11 of the Act and the Auditor filed the audit report in the new format in Form No. 10BB on 04/04/2024. The Assessing Officer (hereinafter referred to as Ld. 'AO') while completing the assessment, disallowed the claim of exemption u/s 11 of the Act on the ground that the audit report u/s 12A of the Act was not filed

DREAM INDIA TRANSFORMATION,NABARANGPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, BERHAMPUR

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

ITA 341/CTK/2025[2017-18]Status: DisposedITAT Cuttack05 Aug 2025AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 144Section 250Section 253

12A registration and certificate are always available with the CIT(E) and JAO. 9. That the Hon'ble Tribunal has been vested with wide and liberal powers to condone the delay where sufficient cause is shown. The Appellant humbly submits that the explanation above constitutes sufficient cause for condonation of the delay. 10. That the Appellant further submits that

INDIRA GANDHI INSTITUTE OF PHARMACEUTICAL SCIENCES,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

In the result, the appeal of the assessee is allowed

ITA 509/CTK/2024[2018-19]Status: DisposedITAT Cuttack16 Jul 2025AY 2018-19

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Income Tax Officer, Exemption Indira Gandhi Institute Of Ward, Bhubaneswar, Pharmaceutical Sciences Pratyaksha Kar Bhawan, Third N-4/208 Nayapalli, Irc Village, Floor, Regional Telecom Trg Vs. Khorda, Odisha-751015 Centre, Vss Nagar Road, Bhubaneswar-751007 (Appellant) (Respondent) Pan No. Aaati7724B Assessee By : Shri Kc Jena, Ar Revenue By : Shri Ashim Kumar Chakraborty, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

For Appellant: Shri KC Jena, ARFor Respondent: Shri Ashim Kumar Chakraborty

Section 11Section 119(2)Section 119(2)(b)Section 12ASection 143(1)

condone the delay in filing Form 10BB, but the assessee failed to do so. Therefore, the Id. Commissioner (Appeals) has rightly dismissed the appeal filed by the assessee. Therefore, he pleaded to uphold the orders passed by the revenue authorities. 7. I have perused the material available on record as well as the written submission filed by the assessee

HARE KRISHNA MOVEMENT PURI,BALAGANDI vs. INCOME TAX OFFICER (EXEMPTION), BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 594/CTK/2025[2017-18]Status: DisposedITAT Cuttack05 Dec 2025AY 2017-18

Section 11Section 12A(1)(b)

condoning the delay, so that the assessee may be granted the benefit of the exemption u/s. 11& 12 of the Act. He placed reliance on the decision of the coordinate bench of this tribunal in the case of Jeevan Kalyan Sadhana Kendra in ITA No.73/CTK/2022, dated 02/03/2023 wherein in paras 6 & 7, the coordinate bench of this tribunal has held

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 327/CTK/2023[2006-07]Status: HeardITAT Cuttack06 Jun 2024AY 2006-07

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr

Section 11Section 12ASection 147

section 147 of the Income tax Act, on the ground of rejection of registration by the ld CIT(E), Hyderabad u/s.12AA of the act and subsequently granted to the appellant. Against such rejection order an appeal being No.175/CTK/2023 which is the connected appeal and consequential to the aforesaid appeals was filed by the appellant. However, this bench have not condoned

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 325/CTK/2023[2004-05]Status: HeardITAT Cuttack06 Jun 2024AY 2004-05

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr

Section 11Section 12ASection 147

section 147 of the Income tax Act, on the ground of rejection of registration by the ld CIT(E), Hyderabad u/s.12AA of the act and subsequently granted to the appellant. Against such rejection order an appeal being No.175/CTK/2023 which is the connected appeal and consequential to the aforesaid appeals was filed by the appellant. However, this bench have not condoned

SWASTHA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 328/CTK/2023[2007-08]Status: HeardITAT Cuttack06 Jun 2024AY 2007-08

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr

Section 11Section 12ASection 147

section 147 of the Income tax Act, on the ground of rejection of registration by the ld CIT(E), Hyderabad u/s.12AA of the act and subsequently granted to the appellant. Against such rejection order an appeal being No.175/CTK/2023 which is the connected appeal and consequential to the aforesaid appeals was filed by the appellant. However, this bench have not condoned

SWASTHYA BIKASH SAMITI SCB MIDICAL COLLEGE HOSPITAL,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 324/CTK/2023[2003-04]Status: HeardITAT Cuttack06 Jun 2024AY 2003-04

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr

Section 11Section 12ASection 147

section 147 of the Income tax Act, on the ground of rejection of registration by the ld CIT(E), Hyderabad u/s.12AA of the act and subsequently granted to the appellant. Against such rejection order an appeal being No.175/CTK/2023 which is the connected appeal and consequential to the aforesaid appeals was filed by the appellant. However, this bench have not condoned

SWASTHYA BIKASH SAMITI, SCB MEDICAL COLLEGE,CUTTACK vs. ITO(EXEMPTION), CUTTACK

In the result appeal of the assessee allowed

ITA 326/CTK/2023[2005-06]Status: HeardITAT Cuttack06 Jun 2024AY 2005-06

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

For Appellant: None (Adjn petition)For Respondent: Shri S.C.Mohanty, Sr

Section 11Section 12ASection 147

section 147 of the Income tax Act, on the ground of rejection of registration by the ld CIT(E), Hyderabad u/s.12AA of the act and subsequently granted to the appellant. Against such rejection order an appeal being No.175/CTK/2023 which is the connected appeal and consequential to the aforesaid appeals was filed by the appellant. However, this bench have not condoned

JEEVAN KALYANA SADHAN KENDRA,NUAPADA vs. ITO (EXEMPTION), SAMBALPUR

In the result, appeal of the assessee stands allowed

ITA 73/CTK/2022[2015-16]Status: HeardITAT Cuttack02 Mar 2023AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2015-16 Jeevan Jeevan Kalyana Kalyana Sadhana Sadhana Vs. Ito (Exemption), Ito (Exemption), Kendra, Nuapada. Kendra, Nuapada. Sambalpur Sambalpur Pan/Gir No. Pan/Gir No.Aaaaj 9932 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Ar Natabar Panda, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 02 /0 03/2023 Date Of Pronouncement : 02 /0 /03/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Of The Ld Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Delhi, Dated10.3.2022 In Appeal No.Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/1040548106(1) For The Assessment Year For The Assessment Year 2015-16. 2. Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri S.C.Mohanty, Sr

SECTIONS 12A, The Board have considered whether the requirement under s. 12A(b) of filing audit report ‘along with the return of income' is mandatory so as to disentitle the trust from claiming exemption under ss. 11 and 12 in case of omission to furnish such report in the prescribed form along with the return. Normally, it should be possible

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee