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6 results for “condonation of delay”+ Section 80G(5)(iii)clear

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)

condonation petition. Thereafter, the assessee filed a fresh application for registration under section 80G(5)(iii) but the ld. CIT (Exemption) rejected the application for renewal dated 25.12.2024, on the ground that registration under section 12AA had not been renewed. On consulting with Senior Counsel, the assessee filed an appeal against the earlier order of the ld. CIT (Exemption

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)

condonation petition. Thereafter, the assessee filed a fresh application for registration under section 80G(5)(iii) but the ld. CIT (Exemption) rejected the application for renewal dated 25.12.2024, on the ground that registration under section 12AA had not been renewed. On consulting with Senior Counsel, the assessee filed an appeal against the earlier order of the ld. CIT (Exemption

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(5

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(5

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)

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. 6. The rejection of the Appellant's application

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