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

Sorted by relevance

Pune301Mumbai286Ahmedabad212Delhi186Jaipur141Chennai130Kolkata107Hyderabad94Bangalore86Surat55Indore50Chandigarh40Lucknow36Rajkot33Nagpur32Cochin30Visakhapatnam29Cuttack25Amritsar25Jodhpur15Patna14Raipur14Panaji10Agra6Allahabad6Jabalpur5Guwahati5Ranchi5Dehradun3Varanasi1

Key Topics

Section 12A166Exemption94Section 80G90Section 80G(5)(iii)89Section 12A(1)(ac)81Section 1174Condonation of Delay49Section 143(1)46Section 250

DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR

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

ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)

condoning the delay in filing the form no.10 on 15.11.2018. However, the same was dismissed by the ld. CIT(E) on 20.12.2018. Finally, the ld. AO assessed the income at ₹3,80,90,390/- by rejecting the claim of the assessee u/s 11(2) of the Act. 05. In the appellate proceedings, the ld. CIT (A) allowed the appeal

Showing 1–20 of 107 · Page 1 of 6

38
Limitation/Time-bar38
Section 80G(5)37
Charitable Trust33

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1214/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

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

condonation of delay has been filed by the assessee stating as under: “1. Whereas the appeal for the rejection order under section 12A

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1213/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

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

condonation of delay has been filed by the assessee stating as under: “1. Whereas the appeal for the rejection order under section 12A

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

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

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

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

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)

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

MITRA INSTRITUTION BHOWANIPUR BRANCH,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

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

ITA 742/KOL/2025[2022-23]Status: DisposedITAT Kolkata27 Oct 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 12ASection 80GSection 80G(5)(iii)

condonation of delay. The reasons mentioned are that against the order dated 27/08/2024 of the Ld. CIT(E), the assessee was required to file the appeal on or before 26/10/2024. However, when the appellant’s Authorised Representative contacted the office of the CIT(Exemption), he was advised to file a fresh application as per the provisions

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

condonation of delay. This Circular in itself shows that the Income-tax Department was aware about the technical glitches and the problems faced by the tax-payers in furnishing various types of Forms including Form No. 10B is with regard to the furnishing of audit report in case of Trusts and Societies. In the instant case since, delay is merely

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)

delay is condoned in the appeal. 4. The facts in brief are that the assessee filed its return of income for the assessment year 2016-17 on 22.09.2016 through CPC declaring NIL gross total income vide e-filing. The case was selected for Complete Scrutiny through CASS. Notice under section 143(2) of the Income Tax Act dated

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)

delay in filing of Form10B is hereby condoned and it is directed that the appellant be allowed exemption as would be due to him as per law. The ld. AO is directed accordingly.” M/s Sikar Zilla Welfare Trust; A.Y. 2018-19 05. Similar issue was also deal with by this Tribunal in Bangarh Educational Welfare Trust (supra), where also

SEARSALE SRI RAM KRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1),EXEMPTION. , DURGAPUR

The appeals of the assessee are treated as allowed for statistical purposes

ITA 190/KOL/2023[2016-17]Status: DisposedITAT Kolkata25 Apr 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 250

condone the delay and proceed to decide the appeals on merit. 3. The grounds of appeals taken by the assessee in both the years are verbatim same. It has taken three grounds in each assessment year. In brief, its grievance in both the years is that the ld. CIT(Appeals) has erred in rejecting the contentions of the assessee

SEARSALE SRI RAMKRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1), EXEMPTION. , DURGAPUR

The appeals of the assessee are treated as allowed for statistical purposes

ITA 191/KOL/2023[2017-18]Status: DisposedITAT Kolkata25 Apr 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 250

condone the delay and proceed to decide the appeals on merit. 3. The grounds of appeals taken by the assessee in both the years are verbatim same. It has taken three grounds in each assessment year. In brief, its grievance in both the years is that the ld. CIT(Appeals) has erred in rejecting the contentions of the assessee

SHRI SANATAN DHARMA PANCHAYAT HIGH SCHOOL MANDAWA,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

ITA 1476/KOL/2025[2026-2027]Status: DisposedITAT Kolkata12 Sept 2025AY 2026-2027

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2026-27 Shri Sanatan Dharma Panchayat High School Mandawa….….……….……Appellant Block-A-11, 4Th Floor, 234/3A Ajc Bose Road, Kol - 700020. [Pan: Aaets8043F] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Sanjeev Kadel, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 10, 2025 Date Of Pronouncing The Order : September 12, 2025 Order Per Pradip Kumar Choubey:

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condonation of delay and reasons for such delay are identical as filed u/s 12A but the same has been rejected by the ld. CIT(E). 5.1 Having gone through the judgment cited by the ld. AR, we find that in the aforesaid judgment, the Hon’ble High Court of Madras has allowed a writ petition by holding as under: “Section

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJELING vs. CIT (EXEMPTION), KOLKATA, KOLKATA

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

ITA 1085/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)

For Appellant: Shri Sujay Sen, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 12A(1)(ac)

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, it may be mentioned that the appeal is barred by limitation by 37 days. The assessee has filed an application for condonation of delay

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJEELING vs. CIT - EXEMPTION, KOLKATA, KOLKATA

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

ITA 1084/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)

For Appellant: Shri Sujay Sen, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 12A(1)(ac)

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, it may be mentioned that the appeal is barred by limitation by 37 days. The assessee has filed an application for condonation of delay

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

delay in filing the 3 Om Shanti Charitable Trust, Kolkata AY: 2019-20 appeal is hereby condoned and the appeal is admitted for adjudication. 4. Brief facts of the case as culled out from the Statement of Facts filed before the Ld. CIT(A) are that the assessee is a Trust and had filed the return of income in which

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)

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 and 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

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)

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 and 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

KALYAN BRATA SANGHA,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

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

ITA 393/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 393 & 394/Kol/2024 Kalyan Brata Sangha,….………………………Appellant Brindabanpur, Police Station Uluberia, Howrah-711316, West Bengal [Pan:Aaatk5379E] -Vs.- Commissioner Of Income Tax(Exemption),..Respondent Kolkata, 10B, Middleton Row (6Th Floor), Kolkata-700071 Appearances By: Shri P.K. Ray, A.R., Appeared On Behalf Of The Assessee Shri A. Kundu, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 15, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Section 249Section 253Section 3Section 5

condonation of delay, then such reasons are to be construed with a justice oriented approach. 6. In the light of above, let us examine the facts of the present case. A perusal of the record would indicate that the assessee-Trust came into existence on 24.01.1956. It was granted registration under section 12A

KALYAN BRATA SANGHA,HOWRAH vs. CIT(EXEMPTION), KOLKATA

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

ITA 394/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 393 & 394/Kol/2024 Kalyan Brata Sangha,….………………………Appellant Brindabanpur, Police Station Uluberia, Howrah-711316, West Bengal [Pan:Aaatk5379E] -Vs.- Commissioner Of Income Tax(Exemption),..Respondent Kolkata, 10B, Middleton Row (6Th Floor), Kolkata-700071 Appearances By: Shri P.K. Ray, A.R., Appeared On Behalf Of The Assessee Shri A. Kundu, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 15, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Section 249Section 253Section 3Section 5

condonation of delay, then such reasons are to be construed with a justice oriented approach. 6. In the light of above, let us examine the facts of the present case. A perusal of the record would indicate that the assessee-Trust came into existence on 24.01.1956. It was granted registration under section 12A

GV KACHREWAALE FOUNDATION,ANDAMAN vs. CIT (EXMPTION), KOLKATA

In the result, these two appeals filed by the assessee are allowed for statistical purposes

ITA 1373/KOL/2024[NA]Status: DisposedITAT Kolkata31 Dec 2024

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12ASection 12A(1)(ac)Section 12A(1)(iii)Section 80G

12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereafter ‘the Act’) and u/s 80G of the Act. The action rejecting the two applications has been challenged. It is seen that there is a delay of 258 days in filing of both of these appeals. The assessee has filed affidavits, listing out reasons for delay in detail, praying