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17 results for “condonation of delay”+ Section 12A(1)(c)clear

Sorted by relevance

Delhi155Mumbai154Ahmedabad95Bangalore90Pune90Kolkata86Chennai78Jaipur51Hyderabad43Calcutta34Indore28Cuttack25Karnataka21Lucknow21Chandigarh20Nagpur17Surat11Jodhpur10Amritsar8Visakhapatnam7Cochin7Allahabad6Rajkot6Raipur5Patna4Agra3SC2Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN1Guwahati1Andhra Pradesh1Panaji1Telangana1Varanasi1Jabalpur1

Key Topics

Section 12A41Section 1118Exemption16Section 80G14Section 80G(5)14Section 1549Charitable Trust9Natural Justice8Section 12A(1)(ac)

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

delay should be condoned; therefore without considering the circular order passed is unjustified, unwarranted and excessive. 5. The appellant denies liability of interest U/s. 234A, 234B and 234C of the income Tax Act, 1961, without prejudice the levy of interest is unjustified, unwarranted and excessive.” 3. Facts in Brief:– In the present case, the assessee Trust is registered under

6
Section 125
Addition to Income5
Section 143(1)4

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)

1) of section 12A of the Act, up to 30/09/2023. Thus, no further extension of time has been granted for application under clause (iii) of first proviso to sub-section (5) of section 80G of the Act vide the said Circular dated 24/05/2023. 8. From the above, it is evident that the present application filed in Form No.10AB under clause

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

c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” In that view of the matter, the period from 15.03.2020 till 28.02.2022 shall have to be excluded for the purposes of limitation

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)

delay of 45 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 5. Shri Dewani, learned Counsel for the assessee assailed the impugned order for rejection by drawing our attention to the operative part of the impugned order dated 20/03/2024, contained in Para–6 & 7, is reproduced below:– “6. The assessee furnished reply

LOKSEWA SHIKSHAN BAHUUDDESHIYA MANDAL,BULDHANA vs. COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal of the assessee is dismissed

ITA 62/NAG/2023[2015-16]Status: DisposedITAT Nagpur22 Apr 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.62/Nag/2023 िनधा"रण वष" / Assessment Year :2015-16 Lokeswa Shikshan The Commissioner Of Bahuuddeshiya Mandal, V Income Tax-I, Nagpur. C/O. Dr.Arvindw.Kolte, S Janta College, Buldhana Road, Malkapur – 443101. Pan: Aaatl5306N Appellant/ Assessee Respondent/Revenue Assessee By Shri Sanjay Thakar – Ar Revenue By Shri Kailash C. Kanojiya – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax-I, Nagpur Dated 11.11.2014 Passed Under Section 12Aa(1) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : 1] On The Facts & Circumstances Of The Case & Material Already On Record The Learned Cit Should Have Granted Registration U/S. 12A As Per Assessee’S Application Filed On Lokeswa Shikshan Bahuuddeshiya Mandal [A]

Section 11Section 12Section 12ASection 148Section 253(3)

C. Kanojiya – CIT(DR) Date of hearing 28/03/2024 Date of pronouncement 22/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax-I, Nagpur dated 11.11.2014 passed under section 12AA(1) of the Act. The assessee has raised the following grounds of appeal : 1

YUVA FOUNDATION,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 31/NAG/2023[2023-24]Status: DisposedITAT Nagpur06 Jun 2024AY 2023-24

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

For Appellant: NoneFor Respondent: Shri Kailash C. Kanojiya
Section 12A(1)(c)Section 80GSection 80G(5)

delay of 63 days in filing the present appeals before the Tribunal is hereby condoned. We now proceed to dispose off the appeals on merit. 4. The issue involved in both the appeals relate to rejection of final approval under section 12A(1)(c

YUVA FOUNDATION,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 32/NAG/2023[2023-24]Status: DisposedITAT Nagpur06 Jun 2024AY 2023-24

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

For Appellant: NoneFor Respondent: Shri Kailash C. Kanojiya
Section 12A(1)(c)Section 80GSection 80G(5)

delay of 63 days in filing the present appeals before the Tribunal is hereby condoned. We now proceed to dispose off the appeals on merit. 4. The issue involved in both the appeals relate to rejection of final approval under section 12A(1)(c

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)

C. Kanojiya Date of Hearing – 26/06/2024 Date of Order – 26/06/2024 O R D E R PER K.M. ROY, A.M. The instant appeal has been filed by the assessee challenging the impugned order dated 27/03/2024, passed by the learned Commissioner of Income Tax (Exemptions), Pune, [“learned CIT(E)”]. 2. In its appeal, the assessee has raised following grounds:– “1

PDKV RESEARCH AND INCUBATION FOUNDATION,AKOLA vs. CIT, EXEMPTION, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 230/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 230/Nag/2023 Pdkv Research & Incubation Foundation Krishi Nagar, Shivani Airport Area, Akola-444004 Pan:Aakcp6318F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 8

C Kanojiya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date of Pronouncement : 20/03/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The assessee by the present appeal challenged the DIN & Order No ITBA/EXM/F/EXM45/2022-23/1051695028(1) dt. 30/03/2023 passed by the Ld. Commissioner of Income Tax (Exemption), Pune [in short ‘CIT(E)’] u/s 12AB

HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR

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

ITA 323/NAG/2025[2023-24]Status: DisposedITAT Nagpur24 Sept 2025AY 2023-24

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24

For Appellant: Shri Shikha Loya, Ld. Amicus CuriaeFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 11Section 11(1)(c)Section 119(2)(b)Section 12ASection 139(4)Section 143Section 143(1)Section 154Section 250

condone the same u/s 119(2)(b) of the Act and therefore the Assessee should have filed such petition before the appropriate authority and not before the Ld. Commissioner. The Ld. Commissioner consequently dismissed the appeal of the Assessee. 4. The Assessee has claimed that it had filed original return of income well before the due date

MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR

In the result, appeal of the assessee is allowed

ITA 326/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Mar 2026AY 2020-21

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250Section 44ASection 80G

C Assessee Respondent Assessee by : Shri Kapil Hirani, Advocate Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 25.02.2026 Date of pronouncement : 26.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld.ADDL/JCIT (Appeals), Gurugram (for short, “CIT(A)”), dated 06/03/2025 passed under section 250 of the Income

PDKV RESEARCH AND INCUBATION FOUNDATION ,AKOLA vs. CIT, EXEMPTION, PUNE

The appeal is ALLOWED FOR STATISTICAL PURPOSES

ITA 235/NAG/2023[NA]Status: DisposedITAT Nagpur21 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 235/Nag/2023 Pdkv Research & Incubation Foundation Krishi Nagar, Shivani Airport Area, Akola-444004 Pan:Aakcp6318F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 8Section 80G(5)Section 80G(5)(vi)

C Kanojiya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date of Pronouncement : 21/03/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; This appeal challenges the DIN & Order No ITBA/EXM/F/EXM45/2022- 23/1051695817(1) dt. 30/03/2023 passed by the Ld. Commissioner of Income Tax (Exemption), Pune [in short ‘CIT(E)’] u/s 80G(5)(vi) of the Income

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 229/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

C Kanojiya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date of Pronouncement : 20/03/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present twin appeals of the assessee are assailed against separate orders of Ld. Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] both dt. 30/03/2023 passed u/s 12AB(4) & 80G(5) of the Income

HASAMSETH PABLIK LAYBRARI AND CHERITEBAL TRUST,AKOLA vs. CIT EXEMPTION, PUNE, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 226/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 226 & 229/Nag/2023 Hasamseth Pablik Laybrari & Cheritebal Trust Tasjna Peth, Subhash Chowk, Akola-444001 Pan:Aabth4733N . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

C Kanojiya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date of Pronouncement : 20/03/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present twin appeals of the assessee are assailed against separate orders of Ld. Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] both dt. 30/03/2023 passed u/s 12AB(4) & 80G(5) of the Income

SHRI SARAWATI EDUCATION SOCIETY,AKOLA vs. CIT EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 225/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

C Kanojiya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date of Pronouncement : 20/03/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present twin appeals of the assessee are assailed against separate orders of Ld. Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] both dt. 30/03/2023 passed u/s 12AB(4) & 80G(5) of the Income

SHRI SARASWATI EDUCATION SOCIETY,AKOLA vs. CIT, EXEMPTION, PUNE

Appeals are ALLOWED FOR STATISTICAL

ITA 231/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)

C Kanojiya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date of Pronouncement : 20/03/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; The present twin appeals of the assessee are assailed against separate orders of Ld. Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’] both dt. 30/03/2023 passed u/s 12AB(4) & 80G(5) of the Income

THE JAMSETJI NUSSERWANJI TATA PARSI HIGH SCHOOL TRUST,NAGPUR vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALORE, BANGALORE

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

ITA 377/NAG/2023[2021-22]Status: DisposedITAT Nagpur14 May 2024AY 2021-22

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

For Appellant: Shri Manoj MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 11Section 143(1)(a)Section 154Section 234ASection 250

C. Kanojiya Date of Hearing – 14/05/2024 Date of Order – 14/05/2024 O R D E R PER K.M. ROY, A.M. The present appeal has been filed by the assessee challenging the impugned order dated 16/10/2023, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), Mumbai, [“learned