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5 results for “condonation of delay”+ Section 10Aclear

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Key Topics

Section 12A23Section 2(15)12Section 119Section 12A(1)(ac)9Section 126Exemption5Addition to Income4Section 13(8)3Section 1

CENTRAL METHODIST CHURCH,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 105/LKW/2025[2022-23]Status: DisposedITAT Lucknow30 Sept 2025AY 2022-23

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. R.R.N. Shukla, CIT DR
Section 119(2)(b)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)Section 2Section 250

delay of 15 days is condoned to permit the assessee to withdraw the appeal. 3. The facts of the case are that the assessee filed a return of income for the assessment year 2022-23 on 7.11.2022 declaring its total income at Rs. Nil. The same was processed under section 143(1) of the Act and the total income

3
Natural Justice3
Section 1542

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

CHARTERED ACCOUNTANTS SPORTS ASSOCIATION,UTTAR PRADESH, LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW, UTTAR PRADESH, LUCKNOW

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

ITA 278/LKW/2023[2023-24]Status: DisposedITAT Lucknow30 Sept 2024AY 2023-24

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2023-24 Chartered Accountants Sports Commissioner Of Income Tax Association, B-2/878, Vinay Vs. (Exemptions), Lucknow Khand Gomtinagar, Lucknow- 226010, U.P. Pan:Aaeac2488B (Appellant) (Respondent) Assessee By: Sh. Aakash Agrawal, C.A. Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 7.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R Per Nikhil Choudhary: This Is An Appeal Filed Against The Order Of Ld. Cit(Exemptions), Under Section 12Ab(1) (B) (Ii) Of The Income Tax Act, 1961 Rejecting The Application Of The Assessee Dated 26.09.2022 For Registration Under Section 12A(1)(Ac)(V) Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred Are As Under:- “1. That The Ld. Cit(Exemptions) Has Erred In Law & On Facts By Rejecting The Application Filed In Form 10Ab Under Sub Clause (V) Of Clause (Ac) Of Sub-Section 1 Of Section 12A Due To Modification In Objects To The Assessee Society By Holding That Form 10Ac Is Valid For Five Years From Ay 2022-23 To Ay 2026-27 Without Appreciating The Fact That The Assessee Had Filed Application Within 30 Days From The Date Of Adoption/Modification Of The Objects Of The Society. 2. That The Ld. Cit(Exemptions) Has Erred In Law By Inadvertently Invoking Sub Clause (Iii) Of Clause (Ac) Of Sub-Section 1 Of Section 12A Inpsite Of The 1 A.Y. 2023-24 Chartered Accountants Sports Association Fact That Its Mentioned In Para 1 Of Order That Said Application Is Filed Under Sub Clause (V) Of Clause (Ac) Of Sub-Section 1 Of Section 12A. Therefore, Rejection Of Registration U/S 12A(1)(Ac)(V) Of The Income Tax Act, 1961 Is Not Correct & The Registration Should Be Granted. 3. That The Assessee Craves Leave To Add / Alter Any Of The Grounds Of Appeal On Or Before The Date Of Hearing.”

For Appellant: Sh. Aakash Agrawal, C.AFor Respondent: Sh. S.H. Usmani, CIT DR
Section 1Section 12ASection 12A(1)(ac)Section 154

10A and obtained registration in Form 10AC under section 12A(1)(ac)(i) of the Income Tax Act on 28.05.2021 for a period of five years i.e. from A.Y. 2022-23 to 2026-27. During F.Y. 2022-23, the assessee entity modified its objects and therefore, in pursuance to section 12A(1)(ac)(v) of the Income