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7 results for “condonation of delay”+ Section 12A(1)(ac)clear

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Key Topics

Section 12A30Section 80G10Section 80G(5)6Exemption6Natural Justice3Section 253(5)2Section 2532Section 54B2Condonation of Delay

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

ac) of sub-section (1) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form Ho. 10AB under the said provisions but such application has been furnished after 30.09.2022 and where the Principal Commissioner or Commissioner has not passed an order before the issuance of this

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

2
Addition to Income2

In the result, the grounds of

ITA 898/IND/2024[NA]Status: DisposedITAT Indore11 Jun 2025

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

Section 12ASection 80G

condone the delay and admit the appeal for hearing. 6. The facts of the case are that the assessee “Wakeup Foundation, PAN – AAAW9534A” had applied for registration under the new provisions of section 12AB and 80G of the Act. The CIT(E) was issued two notices on 02.08.2024 and 23.08.2024 and called for various documents to process the application

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

ITA 895/IND/2024[NA]Status: DisposedITAT Indore11 Jun 2025

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

Section 12ASection 80G

condone the delay and admit the appeal for hearing. 6. The facts of the case are that the assessee “Wakeup Foundation, PAN – AAAW9534A” had applied for registration under the new provisions of section 12AB and 80G of the Act. The CIT(E) was issued two notices on 02.08.2024 and 23.08.2024 and called for various documents to process the application

BHAV SINGH RAJPUT ,BHOPAL vs. INCOME TAX OFFICER-5(4), BHOPAL, BHOPAL

The appeal is allowed for statistical purpose

ITA 492/IND/2024[2016-2017]Status: DisposedITAT Indore23 Jan 2025AY 2016-2017

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2016-17 Bhav Singh Rajput Ito -5(4) 4, Leeladhar Bhopal बनाम/ Narlashankari Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Atgps2541H Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.01.2025 Date Of Pronouncement 23.01.2025

Section 143(1)Section 250Section 54B

condone the delay and admit the appeal for hearing on merits. 3.The grounds of appeal taken by the assessee in Form 36 are as follows : “1. That on the facts and in the circumstances of th case a fair, proper and meaningful opportuity has not been afforded to th assessee to put up defence on the issues disputed

NEK KARYA SEWA SAMITI,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

ITA 85/IND/2025[2024-25]Status: DisposedITAT Indore26 Mar 2025AY 2024-25

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Nek Karya Sewa Samiti, Cit (Exemption), 138 A, 60 Feet Road, Bhopal Shanimandir Wali Gali, बनाम/ Dwarkapuri, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaean1998B Assessee By Shri Harsh Vijayvargia, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 25.03.2025 Date Of Pronouncement 25.03.2025

Section 12ASection 253

Delay of 4 days condoned for which assessee has shown sufficient cause. Appeal admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 The appellant is a Society, registered under the Madhya Pradesh Societies Registration Act, 1973 vide certificate of Regn. No. 03/27/03/15206/12 Dated 09/05/2012 and has provisionally registered under Section 12A having provisional Registration No. AAEAN1998BE20211 from

SHRI STHANKVASI JAIN SANGH CLERK COLONY, INDORE,INDORE vs. CIT EXEMPTION BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

ITA 431/IND/2024[22-23]Status: DisposedITAT Indore26 Mar 2025

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Assessment Year 2022-23

Section 12ASection 253

Delay of 4 days condoned for which assessee has shown sufficient cause. Appeal admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 The appellant is a Society, registered under the Madhya Pradesh Societies Registration Act, 1973 vide certificate of Regn. No. 03/27/01/21903/19 Dated 30/07/2019 and was provisionally registered under Section 12A having provisional Registration No. AAYTS3286QE20211 from

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

ITA 89/IND/2022[2012-13]Status: DisposedITAT Indore08 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

Section 12ASection 138Section 144Section 145

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court