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46 results for “condonation of delay”+ Section 80G(5)(iv)clear

Sorted by relevance

Pune95Chennai88Ahmedabad83Mumbai74Jaipur65Kolkata46Hyderabad21Bangalore20Lucknow13Delhi12Indore10Rajkot8Chandigarh5Surat5Agra4Raipur4Nagpur4Visakhapatnam3Jodhpur2Jabalpur2Cuttack2Cochin2Allahabad1SC1Guwahati1Amritsar1

Key Topics

Section 80G92Section 80G(5)(iii)91Section 12A56Section 80G(5)52Exemption32Section 80G(5)(iv)26Section 12A(1)(ac)26Condonation of Delay25Limitation/Time-bar

SILIGURI SALASAR BALAJEE SEWA TRUST,SILIGURI vs. C.I.T., (EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for\nstatistical purposes

ITA 2702/KOL/2025[-]Status: DisposedITAT Kolkata24 Feb 2026
Section 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condonation of the delay.\nAfter going over the said application, we find sufficient reasons behind\nthe delay and consequently, the delay in filing the appeal is hereby\ncondoned and we proceed to dispose of the appeal on merits.\n3. Brief facts of the case are that the assessee was granted provisional\napproval u/s 80G(5)(iv

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

ITA 667/KOL/2024[00]Status: DisposedITAT Kolkata

Showing 1–20 of 46 · Page 1 of 3

22
Section 14A15
Charitable Trust15
Section 115J13
20 Aug 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

For Appellant: S. Banerjee, A.RFor Respondent: Amitava Sen, Addl. CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section 80G.” 3. The facts of the case stated briefly are that the assessee is a charitable trust and had been granted provisional approval u/s 80G(5)(iv) of the Act in Form 10AC vide order dated 18.05.2023 for a period commencing from 18.05.2023 to AY 2026-27. Subsequently, the assessee also filed an application for registration u/s 80G(5

VKPM SEVA TRUST, KOLKATA vs. CIT(E), KOLAKTA

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

ITA 238/KOL/2024[00]Status: DisposedITAT Kolkata02 May 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

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

condone the delay. 5. Upon hearing the rival submissions of the Counsels of the respective parties, we have perused the case of the assessee which is as follows: The brief fact of the case of the assessee is that the assessee is a charitable Trust registered/approved u/s 80G(5) of the Act since 2016. However, an amendment was brought into

PRAMEYA FOUNDATION,KAIKHALI BOINCHBERIA vs. CIT (EXEMPTION) , KOLKATA

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

ITA 954/KOL/2024[NA]Status: DisposedITAT Kolkata15 Oct 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraprameya Foundation, Cit (Exemption), Kolkata, Vill- Boinchberia, Po- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (Pan: Aadtp0927G) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: A. Kundu, CIT DR
Section 80Section 80GSection 80G(5)(iii)Section 80G(5)(iv)

iv) of the Act and therefore, the applicant/assessee was required to file application in Form No. 10AB u/s 80G(5)(iii) of the Act within the time period of at least six months prior to expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. From the provisions of section 80G

HAYDEN HALT INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeal of the assessee is allowed

ITA 732/KOL/2024[00]Status: DisposedITAT Kolkata26 Jul 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2024-25

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT-DR
Section 1Section 10Section 80GSection 80G(5)Section 80G(5)(iii)Section 82G(5)(iii)

condone the delay in filing the application in Form No. 10AB. He analysed the various circulars issued by the CBDT to conclude that last date for filing Form 10AB for registration under Section 10(23C)/12A/80G falling on or before 29.09.2022 was extended up to 30.09.2022. Thereafter, no further extension for filing form No. 10AB was granted by the CBDT

AGARWAL SABHA ,ULUBARI, GUWAHATI vs. CIT(EXEMPTION), KOLKATA

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

ITA 570/KOL/2024[2024-2025]Status: DisposedITAT Kolkata14 Oct 2024AY 2024-2025

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraagarwal Sabha, Cit (Exemption), Kolkata, H.No. 92A, Saratkunj 10B, Middleton Road, Apartment, Mill Road, Ulubari, Vs Kolkata - 700071 Guwahati (Pan: Aalaa5893M) (Appellant) (Respondent)

For Appellant: Ashok Kumar Agarwala, ARFor Respondent: Abhijit Kundu, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

iv) of the Act and therefore, the applicant/assessee was required to file application in Form No. 10AB u/s 80G(5)(iii) of the Act within the time period of at least six months prior to expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. From the provisions of section 80G

BHABAR BHABANI MANDIR PUBLIC TRUST,WEST BENGAL BURDWAN vs. CIT EXEMPTION , KOLKATA

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

ITA 576/KOL/2024[2023-2024]Status: DisposedITAT Kolkata14 Oct 2024AY 2023-2024

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishrabhabar Bhabani Mandir Public Cit (Exemption), Kolkata, Trust, Income Tax Office, 10B, Kalna Saspur Kalna, Purba Vs Middleton Road, Bardhaman - 713409 Kolkata - 700071 (Pan: Aadtb5275B) (Appellant) (Respondent)

For Appellant: Kishan Agarwal, ARFor Respondent: Abhijit Kundu, CIT DR
Section 12ASection 8Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condoned by him. It is submitted that the delay in filing of Application u/s 80G(5)(iii) is only because of bona fide reasons and circumstances prevailing beyond the control of the appellant Trust at that time. On facts and circumstances of the case, it is prayed before your honours that delay in application filed in Form 10AB u/s 80G

LOYOLA CHARITABLE SOCIETY,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

ITA 580/KOL/2024[00]Status: DisposedITAT Kolkata19 Jun 2024

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year:

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 10Section 12ASection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condone the delay for application u/s. 10(23C), he held the application filed in Form No. 10AB u/s. 80G(5)(iii) of the Act as not maintainable as the Circular No. 6/2023 dated 24.05.2023 of the CBDT does not extend the due date to 30.09.2023 in such cases which was 30.09.2022 in such cases. The provisional certificate issued

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)

condone the delay for application u/s. 10(23C), he held the application filed in Form No. 10AB u/s. 80G(5)(iii) of the Act as not maintainable as the Circular No. 6/2023 dated 24.05.2023 of the CBDT does not extend the due date to 30.09.2023 in such cases which was 30.09.2022 in such cases. The provisional certificate issued

SUSAMSKAR FOUNDATION,NORTH 24 PARGANAS vs. CIT(EXEMPTIONS), KOLKATA. , KOLKATA

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

ITA 1224/KOL/2023[N/A]Status: DisposedITAT Kolkata29 Mar 2024

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year:

For Appellant: Shri P. K. Ray, AdvocateFor Respondent: Shri Rakesh Kumar Das, CIT, DR
Section 12ASection 5Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

iv) of the Act in Form 10AC vide order dated 05.04.2022 for a period from 05.04.2022 to AY 2024-25. The assessee thereafter applied for final approval u/s 80G of the Act. However, the assessee inadvertently submitted its application for final approval in Form 10AB and mentioned the ‘clause-ii’ of the first proviso to sub-Section 5 of Section

LOKSAKHA WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

ITA 1883/KOL/2025[----]Status: DisposedITAT Kolkata30 Dec 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

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

condonation of delay has been filed by the assessee stating as under: “1. The Commissioner of Income Tax (Exemptions), Kolkata ('CIT(E)'), has passed the order dated 22 February 2025 under section 80G(5) of the Income-tax Act, 1961 ('the Act') rejecting the registration under the said section to the Appellant. I.T.A. No.: 1883/KOL/2025 Assessment Year: N.A. Loksakha Welfare

BHABNA,KOLKATA vs. CIT (EXMPTION), KOLKATA

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

ITA 319/KOL/2025[2025-26]Status: DisposedITAT Kolkata03 Sept 2025AY 2025-26

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 80G

condonation of delay. Brief facts of the case are that the assessee was granted registration u/s 80G(iv) of the Act in Form-10AC by CPC, Bangalore vide order dated 23.09.2021 for the period from AY 2022-23 to AY 2024-25. Subsequently, an application for approval of Trust u/s 80G(5)(iii) of the Act was filed

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 clause (iii) of second proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961 for more or less than 335 days, both . On behalf of the Appellant, I beg to pray before

SARADA MISSION SEVASRAM,PURBA MEDINIPUR vs. CIT(EXEMPTION), KOLKATA

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

ITA 994/KOL/2023[N.A]Status: DisposedITAT Kolkata31 Jan 2024

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year:

For Appellant: Shri Miraj D. Shah, AdvocateFor Respondent: Shri S. Datta, CIT, DR
Section 12ASection 5Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)Section 80G(5)(vi)

iv) of the Act in Form 10AC vide order dated 08.11.2021 for a period from 08.11.2021 to AY 2024-25. The assessee thereafter applied for final approval u/s 80G of the Act. However, the assessee inadvertently submitted its application for final approval in Form 10AB and mentioned the ‘clause-ii’ of the first proviso to sub-Section 5 of Section

S S FOUNDATION,KUMARPARA vs. CIT(EXEMPTION), KOLKATA

In the result, these Writ Petitions are allowed on the following terms: - (i) The clause

ITA 572/KOL/2024[2024-2025]Status: DisposedITAT Kolkata10 Sept 2024AY 2024-2025

Bench: Us. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1 That The Impugned Order Passed By Cit(Exemption), Kolkata Is Bad In Law, Facts & Procedure.

Section 10Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

delay in filing of the application cannot be condoned by it. 3 The learned CIT(Exemption) is not justified in cancelling the provisional certificate issued to the assesee with effect from the date of its issue, 4 CBDT has extended date of filing of various forms including form u/s 12A for registration of trust vide circular no. 6 dated

PUSHPA DEVI SOBHASARIA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), , KOLKATA

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

ITA 1884/KOL/2025[---]Status: DisposedITAT Kolkata23 Oct 2025

Bench: Shri Udayan Das Gupta & Shri Rakesh Mishra

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

condone the delay in filing of application in Form No. 10AB. 3. That the Ld. CIT(E), Kolkata, erred in law by rejecting the application made u/s 80G(5) (iii) of the Income Tax Act, 1961, as non-maintainable without going into the merits of the case. 4. That the appellant craves leave to add/or amend any ground of this

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

80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 23.12.2024. Both the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. I.T.A. Nos.: 1213 & 1214/KOL/2025 Assessment Year: N.A. Shree Karni Mata Trust. 1.1. The Registry has informed that both the appeals filed

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

80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 23.12.2024. Both the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. I.T.A. Nos.: 1213 & 1214/KOL/2025 Assessment Year: N.A. Shree Karni Mata Trust. 1.1. The Registry has informed that both the appeals filed

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 clause (iii) of second proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961 for more or less than 335 days, both . On behalf of the Appellant, I beg to pray before

PRANAB KANYA SANGHA,NORTH TWNETY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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

ITA 704/KOL/2025[2025-26]Status: DisposedITAT Kolkata07 Oct 2025AY 2025-26

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2025-26 Pranab Kanya Sangha………….……………………….……….……….……Appellant Barasat-I, Hridaypur, West Bengal-700127.. [Pan: Aaatp4743M] Vs. Cit(Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Ashok Mukherjee, Ar, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 07, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.08.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

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

section 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Brief facts of the case of the assessee are that the assessee has been granted provisional approval u/s 80G(5)(iv) of the Act in Form 10AC by CPC, Bangalore on 01.10.2021 for a period from A.Y 2022-23 to 2024-25. Subsequently, application