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155 results for “charitable trust”+ Condonation of Delayclear

Sorted by relevance

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Key Topics

Section 12A222Section 11122Exemption87Section 80G85Section 143(1)65Section 80G(5)(iii)58Charitable Trust58Section 80G(5)45Condonation of Delay40Section 12A(1)(ac)

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2643/KOL/2019[2016-17]Status: DisposedITAT Kolkata30 Sept 2020AY 2016-17
Section 10Section 12ASection 143(2)Section 2Section 263

condoned by the Ld. CIT, the delay in filing return of income stands late. Hence the assessee is not Ld. CIT, the delay in filing return of income stands late. Hence the assessee is not Ld. CIT, the delay in filing return of income stands late. Hence the assessee is not eligible for the benefit of exemption

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is dismissed

Showing 1–20 of 155 · Page 1 of 8

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38
Section 1037
Limitation/Time-bar35
ITA 755/KOL/2024[00]Status: DisposedITAT Kolkata12 Jun 2024

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 11(1)Section 12ASection 12A(1)(ac)Section 143(3)Section 80GSection 80G(5)(iii)

Charitable Foundation Trust. said Trust could not be eligible for approval u/s 80G(5)(iii) of the Act in Form No. 10AB. 2. It is seen that in this case, there is a delay of 347 days for which a condonation

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 754/KOL/2024[00]Status: DisposedITAT Kolkata12 Jun 2024

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 11(1)Section 12ASection 12A(1)(ac)Section 143(3)Section 80G

Charitable Foundation Trust. said Trust could not be eligible for approval u/s 12A(1)(ac)(iii) of the Act in Form No. 10AB. 2. It is seen that in this case, there is a delay of 347 days for which a condonation

THE GOODHOPE FOUNDATION,KOLKATA vs. I.T.O.,WARD-1(3) (EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2584/KOL/2024[2022-23]Status: DisposedITAT Kolkata06 May 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 11Section 143(1)Section 250Section 253

Trust belatedly submitted Form-10B, along with return, on account of oversight by the Chartered Accountant, the delay in filing of Form-10B deserves to be condoned. In fact, some relevant portions from the said order deserves to be extracted as under: “■ Admittedly, Petitioner is a charitable

M/S. SETH B D GOYAL CHARITABLE TRUST,KOLKATA vs. I.T.O. WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2267/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Apr 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 143(1)Section 143(1)(a)Section 250

Charitable Trust. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1 For that the Ld. CIT(A) erred in not condoning the delay

M/S SIKAR ZILLA WELFARE TRUST ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 691/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Aug 2024AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Gautam Patra, CIT DR
Section 11Section 119(2)(b)Section 139(1)Section 143(1)(a)Section 39(1)

Trust belatedly submitted Form-10B, along with return, on account of oversight by the Chartered Accountant, the delay in filing of Form-10B deserves to be condoned. In fact, some relevant portions from the said order deserves to be extracted as under: “■ Admittedly, Petitioner is a charitable

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. CIT, DURGAPUR, DURGAPUR

In the result, assessee’s appeal stands allowed

ITA 756/KOL/2010[-----------]Status: DisposedITAT Kolkata24 Jun 2016

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviasansol Durgapur V/S. Commissioner Of Development Authority Income Tax, 1St Administrative Durgapur, Urmila Building, City Center, Bhawan, City Center Durgapur, West Bengal [Pan No.Aaala 0733G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 2(15)

trust which though stands suitably explained as per accompanying condonation petition of delay. The ld. DR raised no objection if the delay of condonation is considered. Hence, we condone the delay and proceed for hearing the appeal. 3. Solitary ground raised by assessee in this appeal is that Ld. CIT erred in rejecting the registration application u/s 12AA

OM SHANTI CHARITABLE TRUST,KOLKATA vs. AO WARD NO 1(2), KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 1532/KOL/2024[2019-20]Status: DisposedITAT Kolkata09 Oct 2024AY 2019-20

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year : 2019-20

For Appellant: Prakhar Dhoot, AR (online)For Respondent: Susanta Saha, Sr. DR
Section 12ASection 143(1)Section 250

condonation of delay that the assessee had sufficient cause for justification of the delay and on the facts mentioned, the delay in filing the 3 Om Shanti Charitable Trust

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 555/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

delays. ITA Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust After considering the reasons cited in the affidavits for condonation of delay

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 556/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

delays. ITA Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust After considering the reasons cited in the affidavits for condonation of delay

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

ITA 652/KOL/2024[2020-21]Status: DisposedITAT Kolkata20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Kaustav Chakraborty &For Respondent: Shri Arup Chatterjee, CIT DR
Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 143(1)Section 250Section 44A

delay in filing of Form 10B has been condoned and the charitable trusts have been granted exemption under section 11 of the Act. Relevant

M/S. SETH CHAGAN MALL HIRA LALL DUGAR CHARITABLE TRUST,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1358/KOL/2024[2019-2020]Status: DisposedITAT Kolkata16 Oct 2024AY 2019-2020

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 11(2)(ii)Section 143Section 143(1)Section 250

condone the delay in filing Form-9A. The ld. Counsel for the assessee challenges the impugned order thereby submitting that the ld. AO as well as ld. CIT (Exemption) have erred in disallowing the application of the income and taxing the non-corpus donation received by the Trust while processing the return on the ground of non-furnishing of Form

BROADWAY CHARITABLE TRUST,,NADIA vs. I.T.O., WARD - 1(2) (EXEMPTION), KOLKATA

Appeal is allowed for statistical purposes having been remanded to the file of Ld

ITA 969/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Jul 2025AY 2018-2019

Bench: Hon'Ble Income Tax Appellate Tribunal, Kolkata Against The Order Of The Ld. Commissioner Of Income Tax (Nfac), Delhi, Upholding The Assessment Order Under Section 143(3) Read With Section 144B For The Assessment Year 2018-19, In Respect Section 250 Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Nfac), Delhi, Was Passed & Received By Mail On 11.07.2024. Therefore, The Appeal Should Have Been Instituted Within 60 Days From The Receipt Of Such Order, I.E., On Or Before 09.09.2024. 3. The Appeal Is Being Filed On Or After 05.05.2025, With A Prayer For Condonation Of A Delay Of 236 Days.

Section 143(3)Section 144BSection 250

condonation of a delay of 236 days. 2 Broadway Charitable Trust 4. The reasons for such delay are submitted as under

ANANDILALL PODDAR CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION, KOLKATA

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

ITA 372/KOL/2024[00]Status: DisposedITAT Kolkata15 May 2024

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year:

For Appellant: Shri Sonu Kumar Agarwal, FCAFor Respondent: Shri Bibekananda Madhu, JCIT, Sr. DR
Section 12ASection 2Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Charitable Trust, therefore it is non ­ maintainable by ignoring the CBDT Circular No. 6 of 2023 dated 24.05.2023. 3. That on facts and circumstances of the case, the action of Ld. CIT (Exemption) in not condoning the delay

INDIAN EX-SERVICE LEAGUE(W.B.),KOLKATA vs. CIT (EXEMPTION), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 398/KOL/2021[2018-19]Status: DisposedITAT Kolkata24 Nov 2022AY 2018-19

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Indian Ex-Services Ito (Exemption), Ward- League, (W.B.) 1(1), Kolkata. Cp/7/3, Block-Cp, Vs. Sector-V, Salt Lake City, Kolkata -700 091. Pan: Aaati 3629 R (Appellant) (Respondent) Present For: Appellant By : Shri Amiya Kumar Sahu, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 07.09.2022 Date Of Pronouncement : 24.11.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee For A.Y. 2018-19 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 17.09.2021 U/S 143(1) Of The Income-Tax Act, 1961. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Cit(A) Fails To Understand That The Tax Is Payable On Income Not On Gross Receipts Thus Disallowance Of Revenue Expenditures Pent Is Unlawful, Whimsical Based On Surmises & Thus Order Passed By The Cit(A) Confirming The Assessment Order Is Liable To Be Set Aside.

For Appellant: Shri Amiya Kumar Sahu, AdvocateFor Respondent: Shri Biswanath Das, ACIT
Section 11Section 11(1)(a)Section 143(1)

trust or institution for condoning the delay in filing Form No. 10B-and in the exercise of the powers conferred under section 119(2) of the Act, the Central Board of Direct Taxes vide Circular No. 10/2019 dated 23rd May, 2019 and Circular No. 28/2019 dated 27th September, 2019 both issued vide F.No. 197/55/2018-ITA-l has directed that:— (i) The delay

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 585/KOL/2020[2016-17]Status: HeardITAT Kolkata20 Apr 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

Charitable Trust –vs.- Chief CIT reported in 309 ITR page 50. On the strength of all these decisions, he contended that there is no provision under section 10(23C) to condone the delay

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 587/KOL/2020[2018-19]Status: HeardITAT Kolkata20 Apr 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

Charitable Trust –vs.- Chief CIT reported in 309 ITR page 50. On the strength of all these decisions, he contended that there is no provision under section 10(23C) to condone the delay

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 586/KOL/2020[2017-18]Status: HeardITAT Kolkata20 Apr 2022AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 12A

Charitable Trust –vs.- Chief CIT reported in 309 ITR page 50. On the strength of all these decisions, he contended that there is no provision under section 10(23C) to condone the delay

MANAV SEVA TRUST,KOLKATA vs. A.O. WARD 1(4), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 940/KOL/2024[2018-19]Status: DisposedITAT Kolkata09 Aug 2024AY 2018-19

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 12ASection 139(1)Section 143(1)

Trust belatedly submitted Form-10B, along with return, on account of oversight by the Chartered Accountant, the delay in filing of Form-10B deserves to be condoned. In fact, some relevant portions from the said order deserves to be extracted as under: “■ Admittedly, Petitioner is a charitable

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 444/KOL/2025[2016-17]Status: DisposedITAT Kolkata28 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 119(2)(b)Section 12ASection 142(1)Section 143(2)Section 143(3)

Condonation of delay under section 119(2)(b) of the Income- tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016- 17 1.Under the provisions of section 11 of the Income-tax Act, 1961 (hereafter ‘Act’) the primary condition for grant of exemption to trust or institution in respect of income derived from property