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167 results for “condonation of delay”+ Exemptionclear

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Key Topics

Section 194A162Section 201(1)140Section 20187Section 25081Condonation of Delay78Exemption77Deduction75TDS73Limitation/Time-bar73

SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR

In the result, assessee’s appeal is allowed

ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A

condonation of delay in filing Form 9A and Form 10 has been filed, and the Return of Income has been filed on or before 31st March of the respective assessment years i.e. Assessment Years 2016 - 17 2017-18 and - 19 the Commissioners of Income-tax (Exemptions

Showing 1–20 of 167 · Page 1 of 9

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Section 153C68
Section 12A43
Section 197A32

SWARGIY GOPALRAO GAWANDE BAHUUDESHIY SANSTHA BHIDI,WARDHA vs. ITO WARD 4, NAGPUR

In the result, appeal filed by the assessee stands dismissed

ITA 457/NAG/2024[2009-10]Status: DisposedITAT Nagpur10 Feb 2025AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 11Section 139Section 147Section 272A(2)Section 272A(2)(e)Section 274

Exemptions), Nagpur, issued statutory notices dated 12/09/2018, under section 274 r/w section 272A(2)(e) of the Act fixing the date of hearing on 27/09/2018, to explain the reason for non-filing of return of income on time and to show cause as to why penalty under section 272A(2)(e) of the Act should not be levied upon

SHRI VYANKANATH MAHARAJ SHIKSHAN SANSTHA MURTIZAPUR,AKOLA vs. ITO WARD - 2, EXEMP, NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 398/NAG/2024[2022-23]Status: DisposedITAT Nagpur21 Mar 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

Exemption) erred in cancelling the provisional registration without specifying any specified violation in the case of assessee. 5. Any other ground that shall be prayed at the time of hearing. 3. There is a delay of 45 days in filing the present appeal by the assessee. The assessee furnished application seeking condonation

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

In the result, the appeal of the assesee is treated as allowed for statistical purposes

ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)

condone the delay in filing application for registration u/s 80G? 6. Appellant pray to kind allow to add, amend, modify alter, revise, substitute, delete any or all grounds of appeal, if deemed necessary at the time of hearing of the appeal. 3. The order passed by the CIT (Exemption

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

condonation was not granted to us and the order has been passed without giving further opportunity of being heard. The reason for delay is due to application of interest waiver with Honourable CIT (Exemptions

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

condonation was not granted to us and the order has been passed without giving further opportunity of being heard. The reason for delay is due to application of interest waiver with Honourable CIT (Exemptions

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 11Section 12Section 138

condonation of delay should have been regarded without being too hyper technical and in a judicious manner. A Public Charitable Trust that fulfils the condition to claim these exemptions

PRAKASH SHESHRAO WANKHEDE,KORADI KAMPTEE, NAGPUR vs. THE INCOME TAX OFFICER, WARD 3(4), NAGPUR

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

ITA 461/NAG/2025[2015-2016]Status: DisposedITAT Nagpur10 Oct 2025AY 2015-2016

Bench: Shri Pavan Kumar Gadaleprakash Sheshrao Wankhede, Khaprikoradi, Ward No.6 Near Hanuman Mandir Tehsil Kamptee, Koradi (Nv) ……………. Appellant Nagpur -441 111, Maharashtra. Pan–Abypw7048B V/S Income Tax Officer ……………. Respondent Ward–3(4), Nagpur Assessee By: None Revenue By : Shri Surjit Kumar Saha, Sr.Dr

For Appellant: NoneFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 54F

exemption u/sec 54F of the Act and not a deliberate act. On a perusal of the CIT(A) order, the appellate authority has provided opportunity to explain the sufficient case for the delay in filing the appeal and there was compliance by the assessee explaining the delay dealt at Para2.1 of the order .Whereas the delay in filling the appeal

ARTHAKALASH MAGASVARGIYA KARMACHARI SAHAKARI PATH SWANSTHA LIMITED,DHAMANGAON vs. ITO WARD-1, AMRAVATI

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

ITA 756/NAG/2025[2020-21]Status: DisposedITAT Nagpur19 Feb 2026AY 2020-21

Bench: Shri R. K. Pandaassessment Year : 2020-21

For Appellant: Shri Himesh DembleFor Respondent: Shri Surjit Kumar Saha Sr.DR
Section 143(1)Section 154Section 234ASection 80PSection 80P(2)(a)

exemption claimed u/s 80P of the Act. The assessee filed a rectification application u/s 154 of the Act. However, no action or further communication was received from the authorities. The assessee, therefore, filed an appeal before the Ld. Addl/JCIT(A). However, the Ld. Addl/JCIT(A) dismissed the appeal on account of delay in filing of the same by observing

SHRI PANDURANG SANSTHAN DEULGAON MALI,MEHKAR vs. ITO WARD-2, EXEMP, NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

ITA 487/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryshri Pandurang Sansthan Ito (Exemption), Deulgaon Mali At Post Deulgaon Ward-2, Nagpur. Vs. Mahi, Mehkar-443001 Pan: Aagts 8497 P (Appellant) (Respondent)

For Appellant: Shri Abhay Agrawal, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 11Section 12ASection 139(1)Section 139(4)Section 143(1)Section 154Section 250

condonation of delay in filing Form 10B before the Ld.CIT(Exemption), Pune dated 31/05/2021, which has subsequently been rejected vide

DEESHA MEDICAL AND EDUCATION FOUNDATION,AMRAVATI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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

ITA 284/NAG/2024[00]Status: DisposedITAT Nagpur26 Jun 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Swapnil GawandeFor Respondent: Shri Kailash C. Kanojiya
Section 10Section 12ASection 35Section 80GSection 80G(5)Section 80G(5)(iii)

delay in filing of application cannot be condoned by Ld. CIT (Exemptions). The Ld. CIT(E) has failed to appreciate

POLICE KARMACHARI SAHAKARI PAT SANSTHA GONDIA,GONDIA vs. INCOME TAX OFFICER WARD -2, GONDIA

In the result, appeal by the assessee stands allowed

ITA 263/NAG/2024[2017-18]Status: DisposedITAT Nagpur05 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)

condoning the delay, accordingly we do so. 5. Before us, Shri Abhay Agrawal, Counsel appearing for the assessee invited our attention to the relevant portion of the impugned order passed by the learned CIT(A) which is reproduced below for ready reference:– “5.2. APPELLANT'S SUBMISSION: The appellant did not make any specific submission in this regard. However, he filed

PETANITY AND ANIMAL REHABILITATORS FOUNDATION,CHANDRAPUR vs. CIT EXEMPTION, PUNE

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 165/NAG/2025[-]Status: DisposedITAT Nagpur23 Feb 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Petanity & Animal Rehabilitators Cit(Exemption), Pune Foundation Chandrapur Vs Room No. 322, 3Rd Floor, Ito, Pmt Sagar Enterprises, Madhuban Plaza, Building, Shankar Seth Road, Near Mount Convent, Shivaji Nagar, Pune – 411037. Chandrapur, Maharashtra – 442401. [Pan: Aagap6876N] Appellant / Assessee Respondent / Revenue Assessee By Shri Bhavesh Moriyani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 12ASection 254(1)

Exemption), Pune dated 18.10.2024 in rejecting application for registration of trust under section 12AA/12AB of the Income Tax Act (Act). The ld. CIT(E) rejected the application in ex-parte proceeding and also cancelled provisional registration under section 12AB. 2. Rival submissions of both the parties have been heard and record perused. The ld. AR of the assessee fairly submits

INCOME TAX OFFICER WARD-3 EXEMP, NAGPUR vs. PRERNA SAMAJIK SANSKRITIK BAHUDDESHIYA SHIKSHAN SANSTHA, ARMORI, GADCHIROLI

In the result, the appeal of revenue is accordingly dismissed

ITA 408/NAG/2024[2022-23]Status: DisposedITAT Nagpur25 Feb 2026AY 2022-23

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Milind Bhusari, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR
Section 11Section 119(2)(b)Section 12A(1)(ac)Section 12A(1)(ba)Section 143(1)Section 143(1)(a)Section 2

Exemption), Pune has already condoned the delay in filing the Form No. 10B vide order dated 26-05-2023 under

SAKSHAM KUSHTHANTEYA SWABHIMANI SANSTHA,NAGBHID vs. CIT EXEMPTION, PUNE

In the result, appeal of the assessee is allowed for statistical purposes, in terms as indicated above

ITA 154/NAG/2025[-]Status: DisposedITAT Nagpur19 Jun 2025

Bench: Shri Narendra Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Pankaj Kumar
Section 12ASection 12A(1)(ac)

CONDONATION OF DELAY The impugned order dt. 19.06.2023 u/s.12AB r.w.s. 12A(1)(ac)(vi) of the I.T.Act, 1961 was passed by the C.I.T. Exemption

SHRI VILASRAO DESHMUKH SHIKSHAN PRASARAK VA BAHUDESHIYA S BULDANA,BULDHANA vs. INCOME TAX OFFICER,WARD-2(EXEMPTION), NAGPUR

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

ITA 333/NAG/2024[2015-16]Status: DisposedITAT Nagpur20 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 10Section 11Section 12ASection 143(2)Section 144Section 148Section 234ASection 249(4)Section 250

exemption u/s 10(23C) (iiiab) of I.T. Act 1961. 15. The assessee denies liability to pay interest under section 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 16. Any other ground that shall be prayed at the time of hearing

YOUNG ENGINEERS EDUCATION SOCIETY,KURKHEDA vs. CIT (EXEMPTION), PUNE

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

ITA 404/NAG/2025[NA]Status: DisposedITAT Nagpur24 Feb 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 12ASection 12A(1)Section 12A(1)(ac)Section 254(1)Section 80G(5)

Exemption) Kurkheda, Gadchiroli, Gondia, Vs 3rd Floor, ITO, PMT Building, Maharashtra – 441002. Shankar Seth Road, Pune, [PAN: AAATY1769L] Maharashtra – 411037. Appellant / Assessee Respondent / Revenue Assessee by Miss. Mrudul Bhusari, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 24.02.2026 Date of pronouncement 24.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER

SANE GURUJI MANAV SEWA SANGH,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), NAGPUR

In the result, Assessee’s appeal is allowed for statistical purposes

ITA 334/NAG/2025[2013-14]Status: DisposedITAT Nagpur24 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhrysane Guruji Manav Sewa Acit (Exemption), Sangh, C/O Shri Sant Achyut Nagpur. Maharaj Heart Hospital & Vs. Research Institute, Mardi Road, At Post Masod, Amravati. Pan: Aaets 2041 P (Appellant) (Respondent)

For Appellant: Shri Pranav Ashtikar, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 147Section 250

Exemption), Sangh, C/o Shri Sant Achyut Nagpur. Maharaj Heart Hospital & Vs. Research Institute, Mardi Road, at Post Masod, Amravati. PAN: AAETS 2041 P (Appellant) (Respondent) Present for: Assessee by : Shri Pranav Ashtikar, Ld. CA Revenue by : Shri Surjit Kumar Saha, Ld. Sr.D.R. Date of Hearing : 27.06.2025 Date of Pronouncement : 24.09.2025 O R D E R This appeal has been preferred

MOHD. SHAFI NAUSHAHI ,NAGPUR vs. COMMISSIONER OF INOCME TAX -IV , NAGPUR

In the result, appeal of the assessee is dismissed

ITA 129/NAG/2019[2009-10]Status: DisposedITAT Nagpur22 Nov 2023AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.129/Nag/2019 िनधा"रण वष" / Assessment Year : 2009-10 Mohd. Shafi Naushahi, The Commissioner Of Plot No.194, Shahai Manzil, Vs Income Tax-Iv, Nagpur. Gumgaon Road, Dongaragaon, Nagpur. Pan: Adgpn2947L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 22/09/2023 Date Of Pronouncement 22 /11/2023

Section 143(3)Section 2(14)Section 263

exempt as claimed by assessee and it needs to taxed as income from other sources. Accordingly, ld.CIT, Nagpur passed the order under section 263 of the Act. Aggrieved by the order under section 263, the assessee filed appeal before this Tribunal. Condonation of Delay

SHRI AMARDAS BABA SANSTHAN TRUST ,WASHIM vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), PUNE

In the result, appeal filed by the assessee is allowed

ITA 38/NAG/2021[NIL]Status: DisposedITAT Nagpur09 Sept 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sanjay ThakarFor Respondent: Shri Kailash C. Kanojiya
Section 2(15)Section 80G(5)Section 80G(5)(vi)

Exemption) be directed to grant approval to the Assessee Trust U/s.80G(5)(vi).” 3. During the course of hearing, the Registry has pointed out that there is a delay of 514 days in filing the present appeal by the assessee. The assessee has filed application dated 26/04/2021, along with affidavit duly sworn in, seeking condonation