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

Sorted by relevance

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Key Topics

Section 80G(5)30Section 12A20Section 143(1)7Section 80G(5)(iii)6Exemption6Section 114Section 80G3Natural Justice3Addition to Income

MANGALAYATAN UNIVERSITY,MANDLA ROAD, NEAR SHARDA DEVI MANDIR, RICHAI BAREL vs. LD. CIT (EXEMPTION), BHOPAL, MADHYA PRADESH

In the result, ITA No. 46/JAB/2025 is allowed for statistical purposes while

ITA 25/JAB/2025[2022-23]Status: DisposedITAT Jabalpur30 Sept 2025AY 2022-23

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

For Appellant: Sh. V. Rajkumar, AdvocatesFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5) of the Income Tax Act, 1961 is arbitrarily misconceived, fallacious and illegal which must be quashed with directions to grant the as sought.” 2. It is observed that ITA No.46/JAB/2025 is delayed by 261days. A condonation

2

MANGALAYATAN UNIVERSITY,JABALPUR vs. COMMISSIONER OF INCOME TAX, EXCEMPTION, BHOPAL

In the result, ITA No. 46/JAB/2025 is allowed for statistical purposes while

ITA 46/JAB/2025[-]Status: DisposedITAT Jabalpur30 Sept 2025

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

For Appellant: Sh. V. Rajkumar, AdvocatesFor Respondent: Sh. Shravan Kumar Meena, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5) of the Income Tax Act, 1961 is arbitrarily misconceived, fallacious and illegal which must be quashed with directions to grant the as sought.” 2. It is observed that ITA No.46/JAB/2025 is delayed by 261days. A condonation

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

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 relaxation had been granted to applications which have been filed under clause (iii) of the first proviso to section 80G

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 relaxation had been granted to applications which have been filed under clause (iii) of the first proviso to section 80G

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)

Section 80G(5) of the Income Tax Act, 1961, be set aside, and the Appellant be granted permanent registration accordingly. Alternatively, the matter may kindly be remanded back to the CIT(exemption) for fresh adjudication after affording the Appellant a fair opportunity of being heard. 9. Any other relief deemed fit by this Honorable Tribunal may kindly be granted

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)

80G of the Act. For the Asstt. Year 2016-17, the assessee has filed its return of income on 28.10.2016 declaring Rs.2,31,725/-, The return of income was processed under section 143(1) of the Act by intimation order dated 30.3.2018, wherein income of the assessee has been determined at Rs.26,95,625/- and demanded