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5 results for “condonation of delay”+ Section 12Aclear

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Key Topics

Section 80G(5)20Section 12A17Section 143(1)7Exemption5Section 114Natural Justice3Addition to Income3Section 12A(1)(ac)2Charitable Trust

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

Section 11 of the Act. However, nowhere in the appellate order the ld. CIT(A) disputed the fact that assessee was not registered u/s.12A of the Act. The registration certificate granted by the department on 2.9.2014 is on record. Further the uploading of Form-10B which is a audit report u/s.12A(b) of the Act, proves that the mistake committed

KAMDHENU SHIKSHA SEWA SAMITI,KATNI vs. CIT-EXCEMPTION, , BHOPAL

2

In the result, both these appeals are allowed for statistical purposes

ITA 50/JAB/2024[0000]Status: DisposedITAT Jabalpur22 May 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 12ASection 80G(5)

condoning delay of applications filed under section 12A(1)(ac)(iii) and clause (iii) of first proviso to section 10(23C) of the Act but no such

KAMDHENU SHIKSHA SEWA SAMITI,KATNI vs. CIT- EXCEMPTION , BHOPAL

In the result, both these appeals are allowed for statistical purposes

ITA 51/JAB/2024[0000]Status: DisposedITAT Jabalpur22 May 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 12ASection 80G(5)

condoning delay of applications filed under section 12A(1)(ac)(iii) and clause (iii) of first proviso to section 10(23C) of the Act but no such

ATHITHEYAM NYAS,ANUPPUR vs. CIT (EXEMPTION) BHOPAL,, BHOPAL

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

ITA 107/JAB/2025[-]Status: DisposedITAT Jabalpur30 Sept 2025

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-Na Athitheyam Nyas, Vs. Commissioner Of Income-Tax C/O Kalyan Sewa Ashram, Amraknatk (Exemption), Bhopal Dt-Anuppur, M.P. 484886 Pan:Aakta1783A (Appellant) (Respondent) Assessee By: Sh. P.C. Bardia & Sh. Rahul Bardia, C.As. Revenue By: Sh. Shravan Kumar Meena, Cit Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 30.09.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Bhopal Wherein The Ld. Cit (Exemption) Has Rejected The Application Filed By The Assessee In Form No. 10Ab For Registration Under Section 12B Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That Without Considering The Reply E Filed/Mailed Dated 20.03.2024, The Cit(Exemp) Erred In Cancelling The Provisional Registration Granted On 28.11.2023 & Rejecting 10Ab Form For Permanent Registration Vide Order Dated 21.03.2025 Due To Non-Submission Of Reply To Notice Dated 13.03.2025 Up To 18.03.2025 Alleging: - 1. Failure To Explain The Reason For Delay In Filling Form 10Ab Without Considering Fresh/Corrected 10Ab Form Filed On 18.03.2025 U/S 12A(Ac)(1)(Vi)(B) Under New Law. 2. Not Justifying Dissolution Clause No. 23 Allowing Use Of Funds By The Settlors/Trustees- Without Referring Clause No. 19,20, 21 & 22 Of The Trust Deed. 3. The Trust Is Irrevocable- Not Correct-Without Referring Irrevocable Clause No. 19 Of The Trust Deed.

For Appellant: Sh. P.C. Bardia & Sh. Rahul Bardia, C.AsFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 12Section 12ASection 12A(1)(ac)Section 12B

section 12A(1)(ac)(iii) on 23.09.2024 instead of extended period up to 30/06/2024 thus belatedly, being procedural mistake and the trust meets substantive conditions and compliances of registration u/s 12AB. 3. That the Id. CIT (Exemp) erred in not considering the fresh Form 10AB filed on 18.03.2025 and the detailed reply filed on 20.03.2025 to the final notice dated

GOSAL SAGAR HELPING HAND FOUNDATION,JABALPUR vs. CIT EXCEMPTION, BHOPAL

In the result, the appeal of the assessee is dismissed

ITA 47/JAB/2024[2024-25]Status: DisposedITAT Jabalpur21 May 2025AY 2024-25

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2024-25 Gosal Sagar Helping Hand Cit Exemption V. Foundation Income Tax Department, C/O Mujahid Ansari & Co., Cit Exemptions, Bhopal Mominpura Street, Gohalpur- (Mp). 482002. Pan:Aagag6146G (Appellant) (Respondent) Appellant By: None Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 21 05 2025 O R D E R

For Appellant: NoneFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 12A(1)(ac)Section 80GSection 80G(5)

12A(1)(ac)(iii) and clause (iii) of first proviso to 10(23C) of the Act. The Appellant, relying in good faith on this circular and understood that it shall also apply in filing of form 10AB for obtaining permanent registration u/s 80G(5) of the Income Tax Act and filed the requisite form within the extended period