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

Sorted by relevance

Pune227Ahmedabad142Mumbai122Jaipur86Chennai79Kolkata52Delhi44Calcutta34Hyderabad33Surat27Chandigarh24Rajkot23Nagpur18Bangalore16Lucknow14Amritsar11Cochin11Indore10Visakhapatnam6Agra5Patna5Jabalpur4Panaji4Jodhpur3Raipur2Guwahati2Ranchi2Dehradun2Allahabad2

Key Topics

Section 12A475Section 80G277Exemption83Condonation of Delay56Section 12A(1)(ac)54Section 80G(5)(iii)38Charitable Trust19Natural Justice18Section 80G(5)

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 809/JPR/2023[NA]Status: DisposedITAT Jaipur30 Aug 2024

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Section 12ASection 80G

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information.] (5) The order under clause (ii) or clause (iii) of sub-section (4), as the case may be, shall be passed before the expiry of a period of six months, calculated from the end of the quarter in which the first notice

Showing 1–20 of 86 · Page 1 of 5

17
Limitation/Time-bar15
Section 119
Section 108

AAGAZ SAMAJIK VIKAS SANSTHA ,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 810/JPR/2023[NA]Status: DisposedITAT Jaipur30 Aug 2024

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Section 12ASection 80G

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information.] (5) The order under clause (ii) or clause (iii) of sub-section (4), as the case may be, shall be passed before the expiry of a period of six months, calculated from the end of the quarter in which the first notice

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

12A(1)(ac)(i) was furnished vide reply dt. 22.03.2024 (PB 113 & 131-144). (v) Details of bank transaction above Rs.20,000/- was furnished vide reply dt. 01.03.2024 (PB 45 & 102-103) and again furnished at Point No.7 of reply dt. 22.03.2024 (PB 113). (vi) Chaturmas means the period of 4 months during which the sadhu-sant do not travel

VARDHMAN SATHANAKVASI JAIN SRAVAK SANGH,AJMER vs. CIT(E), JAIPUR, JAIPUR

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

12A(1)(ac)(i) was furnished vide reply dt. 22.03.2024 (PB 113 & 131-144). (v) Details of bank transaction above Rs.20,000/- was furnished vide reply dt. 01.03.2024 (PB 45 & 102-103) and again furnished at Point No.7 of reply dt. 22.03.2024 (PB 113). (vi) Chaturmas means the period of 4 months during which the sadhu-sant do not travel

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

ITA 477/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT
Section 12A(1)(ac)Section 3Section 5Section 80G

12A(1)(ac)(iii) of the Income Tax Act ( in short “the Act”) to seek its registration. Shri Shanidev Charitable Trust, Ajmer. Another application were also presented by the applicant before Learned CIT(E) seeking approval u/s 80G of the Act. 2. Vide two separate orders of same date i.e. 29.11.2024, Learned CIT(E) rejected both the application

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

ITA 476/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT
Section 12A(1)(ac)Section 3Section 5Section 80G

12A(1)(ac)(iii) of the Income Tax Act ( in short “the Act”) to seek its registration. Shri Shanidev Charitable Trust, Ajmer. Another application were also presented by the applicant before Learned CIT(E) seeking approval u/s 80G of the Act. 2. Vide two separate orders of same date i.e. 29.11.2024, Learned CIT(E) rejected both the application

BLOSSOM,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

ITA 405/JPR/2024[2023-24]Status: DisposedITAT Jaipur02 Jul 2024AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Anoop Bhatia, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 80G

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e.. 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

GO GRAM ECO FOUNDATION,GOVINDGARH TEHSIL CHOMU vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), JAIPUR

ITA 504/JPR/2023[Not Applicable]Status: DisposedITAT Jaipur28 Nov 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (F.C.A.)For Respondent: Sh. Ajay Malik (CIT) a
Section 10Section 12ASection 80GSection 80G(5)

12A(1)(ac)(iii) vide order dt. 29.06.2023 (PB 1-4) but refused the registration u/s 80G(5) by giving the following reasons:- 6 Go Gram Eco Foundation vs. CIT(E) (i) The application in Form No.10AB under clause (iii) of first proviso to sub-section 80G(5) is required to be filed at least 6 months prior

SHRI JAIN SHWETAMBER TERAPANTHI VIDYALAYA COMMITTEE,STATION ROAD, PURANI SADAK vs. CIT EXEMPTION, CIT EXEMPTION JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1000/JPR/2024[2023-2024]Status: DisposedITAT Jaipur05 Feb 2025AY 2023-2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Jain Shwetamber Terapanthi Vidyalaya Committee, Station Road Churu, Rajasthan - 331001 Pan No.:Aaots0584M ...... Appellant Vs. Cit Exemption, Jaipur, Kailash Height, Lal Kothi, Tonk Road, Jaipur ...... Respondent

For Appellant: Mr. Rajesh Bhawsinghka, Adv., Ld. ARFor Respondent: Ms. Arvind Kumar, CIT, Ld. DR
Section 10Section 11Section 12ASection 143(3)Section 80GSection 80G(5)

condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30-9-2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 854/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 857/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 856/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 855/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

delay in filing of the appeal is condoned. 2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 27.09.2023. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed

GREETING HANDS FOR ABANDONED RESCUES TRUST,AJMER vs. ITO WARD -2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

ITA 827/JPR/2024[NA]Status: DisposedITAT Jaipur29 Nov 2024
For Appellant: Sh. R. S. Poonia, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

1)(ac)(vi)] 3 Rejection Order u/s. 80G approval ITA No. 827/JPR/24 [i.e. 80G(5)(iii)] 4 Cancellation order of provisional approval u/s. ITA No. 828/JPR/24 80G [i.e. 80G(5)(iv)] 2. That the delay of 9 days in filing of appeals was due to delay in engage a counsel, who is well-versed by the latest development related

GREETING HANDS FOR ABANDONED RESCUES TRUST ,AJMER vs. ITO WARD - 2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

ITA 825/JPR/2024[NA]Status: DisposedITAT Jaipur29 Nov 2024
For Appellant: Sh. R. S. Poonia, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

1)(ac)(vi)] 3 Rejection Order u/s. 80G approval ITA No. 827/JPR/24 [i.e. 80G(5)(iii)] 4 Cancellation order of provisional approval u/s. ITA No. 828/JPR/24 80G [i.e. 80G(5)(iv)] 2. That the delay of 9 days in filing of appeals was due to delay in engage a counsel, who is well-versed by the latest development related

GREETING HANDS FOR ABANDONED RESCUES TRUST,AJMER vs. ITO WARD -2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

ITA 828/JPR/2024[NA]Status: DisposedITAT Jaipur29 Nov 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

1)(ac)(vi)] 3 Rejection Order u/s. 80G approval ITA No. 827/JPR/24 [i.e. 80G(5)(iii)] 4 Cancellation order of provisional approval u/s. ITA No. 828/JPR/24 80G [i.e. 80G(5)(iv)] 2. That the delay of 9 days in filing of appeals was due to delay in engage a counsel, who is well-versed by the latest development related

GREETING HANDS FOR ABANDONED RESCUES TRUST,AJMER vs. ITO WARD - 2(1), AJMER

In the result, bunch of four appeals of the assessee are allowed for

ITA 826/JPR/2024[NA]Status: DisposedITAT Jaipur29 Nov 2024
For Appellant: Sh. R. S. Poonia, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

1)(ac)(vi)] 3 Rejection Order u/s. 80G approval ITA No. 827/JPR/24 [i.e. 80G(5)(iii)] 4 Cancellation order of provisional approval u/s. ITA No. 828/JPR/24 80G [i.e. 80G(5)(iv)] 2. That the delay of 9 days in filing of appeals was due to delay in engage a counsel, who is well-versed by the latest development related

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 775/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 2(15)Section 80G

12A(1)(ac)(iii) and 80G(5)(iii). 11. Ld. CIT(E) while dealing with the application of the assessee in Form no. 10AB seeking registration u/s. 12AB of the Act, as per the power vested upon him call for documents and information so as to verify the genuineness of activities. The assessee filed the required details and information

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 777/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 2(15)Section 80G

12A(1)(ac)(iii) and 80G(5)(iii). 11. Ld. CIT(E) while dealing with the application of the assessee in Form no. 10AB seeking registration u/s. 12AB of the Act, as per the power vested upon him call for documents and information so as to verify the genuineness of activities. The assessee filed the required details and information

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

ITA 778/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 12ASection 2(15)Section 80G

12A(1)(ac)(iii) and 80G(5)(iii). 11. Ld. CIT(E) while dealing with the application of the assessee in Form no. 10AB seeking registration u/s. 12AB of the Act, as per the power vested upon him call for documents and information so as to verify the genuineness of activities. The assessee filed the required details and information