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.

15 results for “condonation of delay”+ Section 80G(5)(iii)clear

Sorted by relevance

Pune178Mumbai155Chennai151Ahmedabad143Kolkata87Jaipur80Delhi48Bangalore44Surat30Hyderabad28Lucknow16Nagpur15Rajkot13Chandigarh13Indore9Agra6Jabalpur6Amritsar5Panaji4Jodhpur3Cochin3Visakhapatnam2Cuttack2Guwahati1SC1Allahabad1

Key Topics

Section 12A39Section 80G(5)29Section 80G27Exemption15Section 12A(1)(ac)8Natural Justice8Charitable Trust7Condonation of Delay5Section 80G(5)(iii)

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)

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

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

4
Section 12A(1)3
Section 102
Section 12A(1)(c)2
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 provisional application filed in Form 10AB u/s 80G(5) of the Act dated 28-05-2021 which was before the commencement of activities and final registration was applied on 26-09-2023 for which necessary directions may please be given to Ld. CIT(Exe.) for granting approval u/s 80G(5)(iii) considering merits of the case. The same

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)

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

BHARTIYA UTKARSH MANDAL,NAGPUR vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, PUNE

In the result, appeal filed by the assessee is dismissed

ITA 26/NAG/2024[2022-23]Status: DisposedITAT Nagpur26 Dec 2024AY 2022-23

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

For Appellant: Ms. Shikha LoyaFor Respondent: Shri Sandipkumar Salunke
Section 80GSection 80G(5)

iii) to first proviso of section 80G(5). On the facts and circumstances of the case, inadvertently wrong clause was selected while submission of Form 10A, but the Form was filed well before extended due date. The action of Id. CIT in rejecting the application made in good faith is improper and unjustified. 2 Bhartiya Utkarsh Mandal (3) That

EARTH FOCUS FOUNDATION,NAGPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, PUNE

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 365/NAG/2023[2021-22]Status: DisposedITAT Nagpur08 Jan 2025AY 2021-22

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G(5). 6. Ground No. 6 Without prejudice to Ground Nos. 2, 3, 4 and 5 raised above, the CIT, Exemptions has erred in not condoning the delay in making application u/s. 80G(5)(iii

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) and under section 80G of the Income Tax Act, 1961 (“the Act”) vide order dated 29/09/2022

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) and under section 80G of the Income Tax Act, 1961 (“the Act”) vide order dated 29/09/2022

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)

iii) of clause (ac) of section 12A(1). 4. In support of grounds of appeal in respect of appeal in ITA No. 279/Pun/2025, the assessee submits that once the application of assessee under section 12AB was rejected, the application under section 80G(5) was also rejected. Thus, both the appeals may be restored back to the file

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXMPTION, PUNE

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

ITA 114/NAG/2025[2024-25]Status: DisposedITAT Nagpur26 Feb 2026AY 2024-25

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

For Appellant: Shri Bhavesh Moryani, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR
Section 12ASection 12A(1)(ac)Section 80G

80G of I.T. Act 1961 considering the facts and evidence on record. 4. The learned CIT (Exemption) erred in cancelling the provisional registration without specifying any specified violation in the case of assessee. 5. The learned CIT (Exemption) erred in not Granting registration by observing discrepancies regarding genuineness of charitable activities, details of donation where assessee specifically requested for grant

UTKARSHA SANSTHA,AMRAVATI vs. CIT EXEMPTION, PUNE

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

ITA 2546/PUN/2024[2024-25]Status: DisposedITAT Nagpur26 Feb 2026AY 2024-25

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

For Appellant: Shri Bhavesh Moryani, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR
Section 12ASection 12A(1)(ac)Section 80G

80G of I.T. Act 1961 considering the facts and evidence on record. 4. The learned CIT (Exemption) erred in cancelling the provisional registration without specifying any specified violation in the case of assessee. 5. The learned CIT (Exemption) erred in not Granting registration by observing discrepancies regarding genuineness of charitable activities, details of donation where assessee specifically requested for grant

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)

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee is registered as ‘Hasham Seth Public Library And Charitable Trust’ under the provisions of Bombay Public Trust Act, 1950 [Pg01-02/PB] which

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)

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The assessee is registered as ‘Hasham Seth Public Library And Charitable Trust’ under the provisions of Bombay Public Trust Act, 1950 [Pg01-02/PB] which

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)

5 (SC)], we deem it fit to condone the delay. ITAT-Nagpur Page 1 of 3 PDKV Research & Incubation Foundation 3. Briefly stated facts borne out of the case records are; 3.1 The appellant is a section 8 company incorporated under the provisions of Companies Act, 2013 which vide its Application No. CIT Exemption Pune/2022- 23/12AA/12372 dt. 24/09/2022 in Form

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)

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G(5)(vi) of the Act, pursuant to which

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)

condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’ 4. Briefly stated facts borne out of these case records are; 4.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G(5)(vi) of the Act, pursuant to which