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7 results for “condonation of delay”+ Section 80G(5)(vi)clear

Sorted by relevance

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Key Topics

Section 12A18Section 80G15Section 80G(5)(vi)14Section 80G(5)8Exemption7Section 253(5)6Condonation of Delay5Section 12A(1)(ac)3

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)

condone delay, admit appeal and proceed with hearing. Page 3 of 24 Aatma Prakash Mental Health Foundation, Indore. 4. At first, we would like to reproduce the impugned order passed by CIT(E) by which the assessee’s application has been rejected:- Page 4 of 24 Aatma Prakash Mental Health Foundation, Indore. Page 5 of 24 Aatma Prakash Mental Health

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWERC vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

ITA 82/IND/2025[2023-24]Status: DisposedITAT Indore27 Oct 2025AY 2023-24
Section 12ASection 80G

vi)\nThere is no general proposition that 'mistake of counsel' by itself is\nalways a sufficient ground. It is always a question whether the\nmistake was bonafide or was merely a decision to cover an ulterior\npurpose such as laches on the part of the litigant or an attempt to\nsave limitation in an underhand way.\n5. In rejoinder

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWER vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

ITA 83/IND/2025[2023-24]Status: DisposedITAT Indore27 Oct 2025AY 2023-24
Section 12ASection 80G

vi) There is no general proposition that 'mistake of counsel' by itself is\nalways a sufficient ground. It is always a question whether the\nmistake was bonafide or was merely a decision to cover an ulterior\npurpose such as laches on the part of the litigant or an attempt to\nsave limitation in an underhand way.\n5. In rejoinder

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

ITA 148/IND/2025[2024-25]Status: DisposedITAT Indore27 Feb 2026AY 2024-25
Section 12ASection 12A(1)(ac)Section 253(5)Section 80G

vi)", "12A(1)(ac)(iii)", "80G(5)" ], "issues": "Whether rejection of applications for registration under Section 12AB and approval under Section 80G on a technical ground of selecting the wrong section code is justified, and whether the delay in filing the appeal should be condoned

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

ITA 147/IND/2025[2024-25]Status: DisposedITAT Indore27 Feb 2026AY 2024-25
Section 12ASection 253(5)Section 80G

80G granted earlier by Central Processing Cell of Income-tax\nDepartment [“CPC”] have also been cancelled. The assessee has raised the\ngrounds as mentioned in respective Appeal Memos (Form No. 36).\n2.\nThe registry has informed that the present appeals are delayed and\ntherefore time-barred. The assessee has filed an application/affidavit for\ncondonation of delay; the same is scanned

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

ITA 447/IND/2023[2023-24]Status: DisposedITAT Indore29 May 2024AY 2023-24

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 80G(5)Section 80G(5)(vi)

section 80G(5) Page 2 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 whereupon the CIT(E) granted provisional approval vide order dated 15.10.2021 for the period from 15.10.2021 to AY 2024-25. Thereafter, the assessee sought final approval u/s 80G(5)(vi) and for this purpose, filed application dated 29.09.2022 to CIT(E). However

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. THE CIT EXEMPTION., BHOPAL

ITA 77/IND/2023[00]Status: DisposedITAT Indore29 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 80G(5)Section 80G(5)(vi)

section 80G(5) Page 2 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 whereupon the CIT(E) granted provisional approval vide order dated 15.10.2021 for the period from 15.10.2021 to AY 2024-25. Thereafter, the assessee sought final approval u/s 80G(5)(vi) and for this purpose, filed application dated 29.09.2022 to CIT(E). However