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

section 80G(5)(vi) of the Act on the same day i.e. 19.12.2005 in Form No.10G under Rule 11AA of the Income Tax Rules, 1962. An application for condonation of delay

FOUNDATION FOR ADVANCEMENT OF MICRO ENTERPRISES,GURUGRAM vs. CIT (EXEMPTIONS), CHANDIGARH

In the result appeal filed by the assessee is allowed for statical purpose

Bench: Madhumita Roy & Shri Brajesh Kumar Singhvs. Cit(Exemptions), Foundation For Advancement Of Micro Chandigarh Enterprises, Unit No. 701 To 711, 7Th Floor, Unitech Commercial, Tower 2, Sector-45, Gurugram, Haryana- 122003 Pan :Aadcf6999F (Appellant) (Respondent) Assessee By Shri Suresh Wadhwa, Fca Department By Shri Surender Pal, Cit, Dr

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that Id. CIT (Exemption) has rightly rejected the application of the assessee for grant of approval under section 10(23C)(vi) of the Income-tax Act. All these three appeals are rejected

DELHI AGROHA VIKAS TRUST,DELHI vs. CIT(E) DELHI, DELHI

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

Bench: Shri H. S. Sidhu & Shri O. P. Kant

vi) The Rules of limitation are not meant to destroy the rights of parties. They are meant to see that parties did not resort to dilatory tactics but seeking their remedy promptly. Condonation of delay is a matter of discretion of the Court. Length of delay is no matter, acceptability of explanation is the only criterion. In every case

DELHI AGROHA VIKAS TRUST,DELHI vs. CIT(E) DELHI, DELHI

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

Bench: Shri H. S. Sidhu & Shri O. P. Kant

vi) The Rules of limitation are not meant to destroy the rights of parties. They are meant to see that parties did not resort to dilatory tactics but seeking their remedy promptly. Condonation of delay is a matter of discretion of the Court. Length of delay is no matter, acceptability of explanation is the only criterion. In every case

ARTEMIS EDUCATION & RESEARCH FOUNDATION,GURGAON vs. CIT(E), CHANDIGARH

Bench: Shri R.K. Panda & Shri Kuldip Singh

vi) of Income tax Act, 1961 and Rule 11AA of the Income tax Rules, 1962.” 3 ITA No.7475/Del./2017 ITA No.8/Del./2021 3. Briefly stated the facts necessary for adjudication of the controversy at hand are : Application in Form No.10A seeking registration u/s 12A of the Income-tax Act, 1961 (for short ‘the Act’) and for approval u/s 80G

ARTEMIS EDUCATION & RESEARCH FOUNDATION ,GURGAON vs. CIT(E), CHANDIGARH

Bench: Shri R.K. Panda & Shri Kuldip Singh

vi) of Income tax Act, 1961 and Rule 11AA of the Income tax Rules, 1962.” 3 ITA No.7475/Del./2017 ITA No.8/Del./2021 3. Briefly stated the facts necessary for adjudication of the controversy at hand are : Application in Form No.10A seeking registration u/s 12A of the Income-tax Act, 1961 (for short ‘the Act’) and for approval u/s 80G

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

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 of the powers conferred under section 119 of the Act, hereby extends

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

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 of the powers conferred under section 119 of the Act, hereby extends

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

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 of the powers conferred under section 119 of the Act, hereby extends

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

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 of the powers conferred under section 119 of the Act, hereby extends

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

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 of the powers conferred under section 119 of the Act, hereby extends

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT(E), LUCKNOW

In the result, the appeal of the assessee is dismissed as non- maintainable

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: Na M/S Ghaziabad Development Vs. Commissioner Of Income Authority, C/O- M/S Rra Taxindia Tax (Exemption), 5, D-28, South Extension, Part-I, Ashok Marg, Aayakar New Delhi Bhawan, Lucknow (Pan: Aaalg0072C) (Appellant) (Respondent) Appellant By : Sh. Rakesh Gupta, Adv. & Smt. Poonam Ahuja, Adv Respondent By : Sh. A.K. Saroha, Cit(Dr) Date Of Hearing: 03.12.2015 Date Of Pronouncement: 16.12.2015 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Dated 29.05.2015 Passed By Commissioner Of Income Tax (Exemptions), Lucknow Under Section 154 Of The Income-Tax Act, 1961 (For Short “The Act”), Raising The Following Grounds Of Appeal: I. That Having Regard To The Facts & Circumstances Of The Case, Learned Commissioner Of Income Tax (Exemption) Has Erred In Law & On Facts In Rejecting The Application U/S 154 Filed By The Assessee That Too Without Appreciating The Facts & Circumstances Of The Case & Without Giving Adequate Opportunity Of Hearing. Ii. That Having Regard To The Facts & Circumstances Of The Case, Learned Commissioner Of Income Tax (Exemption) Has Erred In Law & On Facts

vi) of sub-section (5) of section 80G or under section 263 or under section 271 or under section 272A or an order passed by him under section 154 amending his order under section 263 or an order passed by a [Principal Chief Commissioner or] Chief Commissioner or a [Principal Director General or] Director General or a [Principal Director

PARIJAT TRUST,NEW DELHI vs. DCIT-CPC, BANGALORE

Appeal of the assessee is hereby dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

5 | P a g e ...In order to bring in application under section 154, the mistake must be 'apparent' from the record. Section 154 does not enable an order to be reversed by revision or by review, but permits only some error which is apparent on the face of the record to be corrected. Where an error is far from

PARIJAT TRUST,NEW DELHI vs. ACIT-CPC, BANGALORE

Appeal of the assessee is hereby dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

5 | P a g e ...In order to bring in application under section 154, the mistake must be 'apparent' from the record. Section 154 does not enable an order to be reversed by revision or by review, but permits only some error which is apparent on the face of the record to be corrected. Where an error is far from

SHRI YOG NIROGDHAM DHARMATH TRUST,GURUGRAM, HARYANA vs. CIT(EXEMPTIONS), CHANDIGARH

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

Bench: Shri C.N. Prasad & Shri M. Balaganesh

vi)(8) of clause (ac) to sub-section (1) of section 12A of the Income Tax Act dated 10.12 2024 The said order was received by the appellant on 10.12.2024 and the due date of filing appeal was up to 08.02.2025. The appeal is being filed before the Hon'ble ITAT on 10.04.2025, resulting in a delay of 61 days

SHRI YOG NIROGDHAM DHARMATH TRUST, GURUGRAM,GURUGRAM, HARYANA vs. CIT(EXEMPTIONS), CHANDIGARH, CHANDIGARH

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

Bench: Shri C.N. Prasad & Shri M. Balaganesh

vi)(8) of clause (ac) to sub-section (1) of section 12A of the Income Tax Act dated 10.12 2024 The said order was received by the appellant on 10.12.2024 and the due date of filing appeal was up to 08.02.2025. The appeal is being filed before the Hon'ble ITAT on 10.04.2025, resulting in a delay of 61 days

BHAIYA LAL RAMVEER SINGH SHIKSHA SAMITI ,UTTAR PRADESH vs. CIT(E), LUCKNOW

In the result, the appeal is treated as allowed for statistical purpose

Bench: Sh. C. M. Garg & Sh. N.K. Billaiyaassessment Year: --- Bhaiya Lal Ramveer Singh Cit(E) Shiksha Samiti Vs Lucknow Village Tikurian Nagla, Post Office Central Jail, Farrukhabad Pan No.Aacab6482E (Appellant) (Respondent)

delay is condoned. 5. A perusal of the order of the CIT (Exemptions) show that the application of the assessee was rejected on finding that the applicant society neither registered u/s. 12AA nor notified u/s. 10 (23C) of the Act. The CIT(Exemptions) was of the opinion that the application to be filed in form No.10G for approval u/s. 80G

SURABHI SHODH SANSTHAN,DELHI vs. DCIT CIRCLE EXEMP 2(1), DELHI

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

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year2017-18 Surabhi Shodh Sansthan Vs. Dcit, Circle Exemp-2(1), 1428 Maliwara , Chandni Civic Centre, Minto Road, Chowk Delhi 110006 New Delhi Pan No.Aapts1404B (Appellant) (Respondent)

80G(5)(vi) of the Act. The object of the trust is to set up Gaushala and also to setup research-center for village development, land reform, sheltering of cows etc. The assessee filed its return of income declaring income NIL on 31-10-2017. The return of income was processed u/s 143(1) of the Act and case