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2 results for “condonation of delay”+ Section 80Gclear

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Key Topics

Section 80G10Section 80G(5)5

PURVANCHAL CHINMAYA SEVA TRUST,GUWAHATI, ASSAM vs. INCOME TAX OFFICER, WARD-2(3) (EXEMP), WARD-2(3) (EXEMP), GUWAHATI, GUWAHATI, ASSAM

Appeal is allowed for statistical purposes

ITA 125/GTY/2025[2023-24]Status: DisposedITAT Guwahati25 Aug 2025AY 2023-24

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12ASection 154Section 80GSection 80G(5)

delay is hereby condoned and the appeal is admitted for adjudication. 2. In this case, the appeal arises from the order under Section 80G

DRISHTI FOUNDATION,DIBRUGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 233/GTY/2025[NA]Status: Disposed
ITAT Guwahati
13 Mar 2026
Section 80G

80G cannot be denied solely for late filing of Form 10AB. The delay was condoned, and the issue was restored to the CIT(E) for decision after affording a proper opportunity of hearing.", "result": "Allowed", "sections