DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

2 of 22 questions of law were framed by this Court on 21.11.2011 in ITA Nos.754/2010, 773/2010 and 775/2010, which are as follows: - “(1) Whether the Income Tax Appellate Tribunal has erred in condoning delay in filing of the application for registration under Section 12A

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

2 of 22 questions of law were framed by this Court on 21.11.2011 in ITA Nos.754/2010, 773/2010 and 775/2010, which are as follows: - “(1) Whether the Income Tax Appellate Tribunal has erred in condoning delay in filing of the application for registration under Section 12A

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

2(1)(e)23. Digitally Signed By:NEERU Signing Date:04.04.2026 12:18:42 Signature Not Verified O.M.P. (COMM) 73/2024 Page 26 of 48 14. Section 29A of the Act does not, in terms, bar an application for extension of the mandate of an arbitrator in the event of the delivery of an award. There is no such prescription anywhere

BAGWANT KISHORE MEMORIAL EDUCATIONAL SOCIETY,DELHI vs. ITO,WARD EXEMPTION 1(3), DELHI

In the result, assessee's appeal is allowed for statistical purposes

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

condonation of the delay in filing Form 10B and to claim the benefits of Sections 11 and 12 of the Page 2 of 10 ITA No.- 3657/Del/2023 Bhagwant Kishore Memorial Educational Society. Act. Being aggrieved with the above order passed by the Ld. CIT(A), this appeal filed by assessee for adjudication. 4. Heard rival submissions and carefully scanned

CHURCH'S AUXILIARY FOR SOCIAL ACTION,NEW DELHI vs. ITO, NEW DELHI

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

condonation on merit and the SLP filed by the Revenue against the order of the Hon’ble Delhi High Court was dismissed by the Hon’ble Supreme Court. Further, the society is registered under FCRA and is entitled to receive the foreign contribution for charitable activities and therefore out of the purview of section 2

THE SOUTH INDIA CLUB,NEW DELHI vs. ITO WARD EXEMPTION 2(3), NEW DELHI

In the result, the appeal filed by the Assessee is partly

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

delay condoned first and can raise the ground Sec. 12A(2) of Income Tax Act is squarely applicable before the appellate authority in the appeal The South India Club vs. ITO against the 143(3) order. The order u/s 143(1) is correct and the appeal is dismissed as infructuous.” 8. Aggrieved with the above order, the assessee

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaghaziabad Development Authority Vs Commissioner Of Income C/O M/S Rra Tax India, Tax, D-28, South Extension, Part-1, Ghaziabad. New Delhi. Aaalg0072C

2 of 12 ITA No. 455/D/16 Ghaziabad Development Authority However, the assessee may file an appeal against the order passed u/s 12AA of the Act by the Commissioner of Income Tax in compliance to the direction of the Tribunal with the request of condonation of delay.” 2.1 Now the assessee has approached the Tribunal once again and has challenged

M/S DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoned delay in filing of appellant’s application u/s 12AA of the Income Tax Act for the period from A.Ys. 2004-05, 2005-06, 2006-07, 2007-08, 2008- 09 and A.Y 2009-10. Ground No.3: On the facts and circumstances of the case and in law, the learned CIT has grossly erred in not appreciating the fact that

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. CIT (EXEMPTIONS), LUCKNOW

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoned delay in filing of appellant’s application u/s 12AA of the Income Tax Act for the period from A.Ys. 2004-05, 2005-06, 2006-07, 2007-08, 2008- 09 and A.Y 2009-10. Ground No.3: On the facts and circumstances of the case and in law, the learned CIT has grossly erred in not appreciating the fact that

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoned delay in filing of appellant’s application u/s 12AA of the Income Tax Act for the period from A.Ys. 2004-05, 2005-06, 2006-07, 2007-08, 2008- 09 and A.Y 2009-10. Ground No.3: On the facts and circumstances of the case and in law, the learned CIT has grossly erred in not appreciating the fact that

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

condoned delay in filing of appellant’s application u/s 12AA of the Income Tax Act for the period from A.Ys. 2004-05, 2005-06, 2006-07, 2007-08, 2008- 09 and A.Y 2009-10. Ground No.3: On the facts and circumstances of the case and in law, the learned CIT has grossly erred in not appreciating the fact that

INDIAN INSTITUTE OF FOREIGN TRADE,NEW DELHI vs. DCIT CIRCLE- EXEMPT 1(1), NEW DELHI

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

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh, Ita No:- 4944/Del/2025 (Assessment Year- 2023-24) Indian Institute Of Foreign Deputy Commissioner Of Trade, Income Tax, B-21, Iift Bhawan, Qutab Vs Circle Exempt 1(1), Institutional Area, Shaheed Delhi, Jeet Singh Marg, Civic Centre, New Delhi- New Delhi-110016. 110002. Pan- Aaati0438E Assessee Revenue

section 12A(1)(b) of the Act. Further, the Ld. AR submitted that the Ld. CIT(E), Delhi vide his order u/s 119(2)(b) of the Act dated 18.12.2025 has condoned the aforesaid delay

DCIT, CIRCLE - 19(1), DELHI vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

12A of the Commercial Courts Act, 215 and provisos (b) and\n(c) of Section 138 of the Negotiable Instruments Act, 1881 and ant\nother laws. Copy of the order is attached as Annexure-4.\"\n2.2 In view of the Hon'ble Apex Court order from 15-03-2020 to06-\n10-2020) as prayed by the appellant

SAT SHREE LALJI MISSIONJ CHARITABLE TRUST,FARIDABAD vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise

SHRI BANKE BIHARI GAUSHALA SOCIETY,BALLABGARH vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise

SHRI BANKE BIHARI GAUSHALA SOCIETY,BALLABGARH vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise

SAT SHREE LALJI MISSION CHARITABLE TRUST,FARIDABAD vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise

ACIT, CIRCLE- 32(1), NEW DELHI vs. WINDLASS STEEL CRAFTS LLP, NEW DELHI

In the result, both appeals are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri Avdhesh Kumar Mishra

2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise