DHARMA JAAGRAN NYAAS CHANDRAPUR,CHANDRAPUR vs. ITO WARD-3, EXEMP, NAGPUR, NAGPUR
In the result the appeal filed by the assessee is allowed for statistical purpose
ITA 424/NAG/2025[2026-27]Status: DisposedITAT Nagpur01 Apr 2026AY 2026-27
Bench: Shri Pawan Singh& Shri Khettra Mohan Roydharma Jaagran Nyaas Ito Ward – 3 Pathanpura, Samadhi Ward, Vs Bsnl, Rttc Bldg. Chandrapur, Nagpur Nagpur – 440001 [Pan: Aactd0729R] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit Dr Date Of Hearing 27.02.2026 Date Of Pronouncement 01.04.2026
Section 10Section 119Section 12ASection 80G(5)Section 80G(5)(iii)
AB on 19.1.2024, the Ld. CIT(E) has declined the approval by holding as under:
7.1 From the provisions of clause (iii) of first proviso to section 80G(5) of the Act. it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay in filing application
