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4 results for “condonation of delay”+ Section 80G(5)(ii)clear

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Key Topics

Section 12A18Section 80G6Section 12A(1)(ac)4Section 2(15)4Exemption4Addition to Income4Section 80G(5)(iii)2Section 253(1)2Charitable Trust

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)

ii) the predominant activity of providing training does not constitute a ‘charitable purpose’ within the meaning of section 2(15) of the Act and thus denied to grant regular registration u/s 12AB of the Act. ITAT-Panaji Page 3 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 5. As a corollary the application for grant of regular

2
Limitation/Time-bar2
Condonation of Delay2

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)

ii) the predominant activity of providing training does not constitute a ‘charitable purpose’ within the meaning of section 2(15) of the Act and thus denied to grant regular registration u/s 12AB of the Act. ITAT-Panaji Page 3 of 22 Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025 5. As a corollary the application for grant of regular

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