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5 results for “condonation of delay”+ Section 10Bclear

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Key Topics

Section 118Section 119(2)(b)6Exemption5Section 12A4Condonation of Delay4Section 249(4)(b)3Section 1393Natural Justice3Section 253(1)

DEARHOOD FOUNDATION,BELAGAVI vs. THE DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 202/PAN/2025[2022-23]Status: DisposedITAT Panaji23 Dec 2025AY 2022-23

Bench: Shri Pavan Kumar Gadalei T A. No.202/Pan/2025 (A.Y.2022-23 ) Dear Hood Foundation, Ddit, Vs. Plot.No.1/S,Kanbargi Cpc, Industrial Area, Bengaluru-560500. Kanabargi.S.O, Karnataka. Belgaum-590015, Karnataka. Pan/Gir No. Aaicd1005D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Pramod Y Vaidya.Ar Revenue By Shri.Sanket Deshmukh.Sr.Dr सुनवाई की तारीख/Date Of Hearing 23.12.2025 घोषणा की तारीख/Date Of Pronouncement 23.12.2025 Order Per Pavan Kumar Gadale, Jm:

Section 11Section 119(2)(b)Section 8

condonation of delay in filing the Form.No 10B under section 119(2)(b) of the Act with the CCIT(E) Bengaluru

CENTRE FOR INCUBATION AND BUSINESS ACCELERATION,VERNA vs. CENTRALIZE PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU

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

2
Section 2502
Section 1442
ITA 152/PAN/2025[2024-25]Status: DisposedITAT Panaji26 Nov 2025AY 2024-25

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.152/Pan/2025 (A.Y.2024-25 ) Centre For Incubation & Vs. I T O- Exemption, Business Acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. Pan/Gir No. Aafcc5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Mahendra Gohel.Ar Revenue By Smt. Rijula Uniyal. Sr.Dr सुनवाई की तारीख/Date Of Hearing 18.11.2025 घोषणा की तारीख/Date Of Pronouncement 26.11.2025 Order Per Pavan Kumar Gadale, Jm:

Section 11Section 119(2)(b)

condonation of delay in filing the Form.No 10B under section 119(2)(b) of the Act with the CIT(E) and the delay

COFRE DO FUNDO DA CRUZ AL TO DE,BAMBOLIM vs. INCOME TAX OFFICER, (EXEMPTION) WARD - 1, PANAJI

The appeal stands allowed for statistical purposes

ITA 203/PAN/2023[2017-18]Status: DisposedITAT Panaji28 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2017-18 Cofre Do Fundo Da Cruz Alto De Bambolim 101/1, Holy Cross Shrine, Bambolim Gmc Complex, Bambolim, Goa-403202 Pan:Aabtc0675N . . . . . . . Appellant V/S The Income Tax Officer, Exemption Ward-1, Panaji. . . . . . . . Respondent

For Appellant: Smt Pratibha R [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 11Section 119(2)(b)Section 12A(1)(b)Section 139Section 142(1)Section 144Section 246A(1)Section 250Section 253(1)

delay of 672 days in filing the ITR and 582 days in filing Form 10B since condoned by the Ld. CIT(E) (supra), therefore consequential non-compliance of provision of section

RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI

The appeal of the assessee is ALLOWED

ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8

delay by filing condonation petition. On the other hand, there is no evidence to suggest that the assessee was vigilant in complying the provisions of section 12A(b)(ii) of the Act. Therefore, in the absence of sufficient reasons, there is much less scope for condonation and allowing the exemption now. Placing reliance on the orders of tax authorities below

COFRE DO FUNDO DA CRUZ ALO DE BAMBOLIM,BAMBOLIM vs. INCOME TAX OFFICER, NFAC, , DELHI

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

ITA 305/PAN/2024[2015-16]Status: DisposedITAT Panaji04 Jun 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.305/Pan/2024 (A.Y. 2015-16 ) Cofre Do Fundo Da Cruz Alo Vs National E – De Bombolim, Assessment Centre, . 101/1,Holy Cross Shrine, Delhi-110001 Bambolim, Gmc Complex, . Bambolim-403202, Goa. Pan .No. Aabtc0675N (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Smt.Pratibha.R. Ar Revenue By Shri.Deshmukh S Prakashsr.Dr

Section 11Section 249(4)(b)

condonation of delay u/sec 119(2)(b) of the Act in filling Form.No.10B with the Commissioner of Income Tax(exemptions) Bengaluru on 10.03.2023 and the decision is awaited. The A.O considering the facts, submissions and details observed 3 ITA. No.305/PAN/2024 Cofre do fundo da cruz alo de bambolim.. that the assesses is not eligible for exemptions under section