BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

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

Sorted by relevance

Hyderabad126Mumbai117Karnataka109Pune104Chennai100Kolkata90Ahmedabad73Delhi70Chandigarh61Jaipur48Calcutta34Amritsar31Bangalore30Surat26Rajkot14Indore13SC9Panaji4Nagpur4Patna4Agra3Cochin3Rajasthan3Visakhapatnam3Orissa2Jabalpur2Guwahati2Raipur2Telangana2Lucknow2Jodhpur2Dehradun1Himachal Pradesh1Cuttack1R.M. LODHA ANIL R. DAVE1Andhra Pradesh1Varanasi1

Key Topics

Section 12A8Section 80G(5)4Section 80G(5)(i)2Section 80(5)2Exemption2Natural Justice2

GALLANTT FOUNDATION( FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

ITA 296/LKW/2023[2023-24]Status: DisposedITAT Lucknow30 Sept 2024AY 2023-24

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

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 80(5)Section 80G(5)Section 80G(5)(i)

ac) of sub section (1) of Section 12A deserved to be granted. 3. BECAUSE various adverse observations made by the CIT in the impugned order particularly that - i) no expenditure has been incurred on the objects as mentioned in the trust deed of the assessee; ii) expenses on food distribution are not as per object of the assesse trust

GALLANTT FOUNDATION (FORMERLY KNOWN AS GOVIND FOUNDATION),GORAKHPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), LUCKNOW

In the result, both the appeals of the assessee are allowed

ITA 297/LKW/2023[2023-24]Status: DisposedITAT Lucknow30 Sept 2024AY 2023-24

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

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 80(5)Section 80G(5)Section 80G(5)(i)

ac) of sub section (1) of Section 12A deserved to be granted. 3. BECAUSE various adverse observations made by the CIT in the impugned order particularly that - i) no expenditure has been incurred on the objects as mentioned in the trust deed of the assessee; ii) expenses on food distribution are not as per object of the assesse trust