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10 results for “condonation of delay”+ Section 12Aclear

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Key Topics

Section 12A28Exemption10Section 117Condonation of Delay7Section 80G6Section 119(2)(b)6Addition to Income6Section 12A(1)(ac)4Section 2(15)

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

4
Section 253(1)4
Natural Justice4
Section 1393

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

condone the delay and admit the appeal. 3. The Brief facts of the case are that, the assesse is a company incorporated under section 8 of the companies Act 2013 and is also registered u/sec 12A

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

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 office of CIT(Exemptions)in August 2025 and the application is pending for disposal. Whereas the assesse has filed Form. No.10B being Audit report u/sec 12A

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALORE

Appeals stands Allowed

ITA 233/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

12A(1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 application in Form No 10AB on 13/12/2024. Further in addition to above the assessee Trust by separate application in Form No 10AB of even date had also applied for grant

YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

12A(1)(ac)(iii) under the category of charitable institution etc., e-filed an ITAT-Panaji Page 2 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 application in Form No 10AB on 13/12/2024. Further in addition to above the assessee Trust by separate application in Form No 10AB of even date had also applied for grant

STATE HEALTH SOCIETY GOA,PANAJI vs. CIT (EXEMPTION), BANGALORE

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

ITA 303/PAN/2024[2024-25]Status: DisposedITAT Panaji30 Jun 2025AY 2024-25

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.303/Pan/2024 (A.Y. 2024-25) State Health Society Goa, Vs. Cit (Exemptions), S-9,Second Floor,Dhs, Unity Building Annex, Campal, Mission Road, Panaji-403001, Bangalore-560027, Goa. Karnataka. Pan .No. Aamas9496H (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 12A

condone the delay and admit the appeal. The assessee has raised the grounds of appeal challenging the order of the CIT(E) rejecting the application filed for registration u/sec12AA of the Act. 3. The brief facts of the case are that, the assesse society is constituted by the Government of Goa for providing medical relief to poor

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 12A

PACT FOUNDATION,GOA vs. CIT, EXEMPTIONS, BENGALURU

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

ITA 311/PAN/2024[2024-2025]Status: DisposedITAT Panaji06 Mar 2025AY 2024-2025

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 311/Pan/2024 (A.Y. 2024-25) Pact Foundation, Vs Cit (Exemptions), Unity Building Annex, F1,Pirazona Moria, Bardez . Mission Road, Aldona.S.O, Bangalore-560027, Jasmine Plaza, Karnataka. North Goa-403508 . Goa. Pan .No. Aaftp2682J (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By None(Letter 4-03-2025) Revenue By Shri.Captain Pradeep Arya.Dr

Section 12A

condone the delay and admit the appeal. The assessee has raised the grounds of appeal 2 Fact Foundation Goa challenging the order of the CIT(E) rejecting the application filed fror registration u/sec12AB of the Act. 3. The brief facts of the case are that, the assessee is a registered charitable trust and is undertaking charitable activities

ASHAJYOTHI SC/ST MAHILA ABHIVRUDDHI KENDRA,BELGAUM vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BENGALURU

Appeals stands partly allowed for statistical purposes

ITA 162/PAN/2025[AY 2022-23 to AY 2024-25]Status: DisposedITAT Panaji17 Dec 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

For Appellant: Mr Noel Gole [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 253(1)Section 80G

condone delay in instituting the present appeals u/s 253(1) of the Act and proceed to adjudicate limited issue of ex-parte rejections. Recording the same, advanced accordingly. 4. Briefly stated common facts borne out of these case records are; the assessee is a society established on 03/05/1996. Pursuant to separate applications filed under amended provisions

ASHAJYOTHI SC/ST MAHILA ABHIVRUDDHI KENDRA, BELAGAVI,BELAGAVI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BANGALORE

Appeals stands partly allowed for statistical purposes

ITA 290/PAN/2025[2022-23 to 2024-25]Status: DisposedITAT Panaji17 Dec 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

For Appellant: Mr Noel Gole [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 253(1)Section 80G

condone delay in instituting the present appeals u/s 253(1) of the Act and proceed to adjudicate limited issue of ex-parte rejections. Recording the same, advanced accordingly. 4. Briefly stated common facts borne out of these case records are; the assessee is a society established on 03/05/1996. Pursuant to separate applications filed under amended provisions