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104 results for “condonation of delay”+ Section 12(1)(ac)clear

Sorted by relevance

Hyderabad126Mumbai117Karnataka109Pune104Chennai100Kolkata90Ahmedabad73Delhi70Chandigarh61Jaipur48Calcutta34Amritsar31Bangalore30Surat26Rajkot14Indore13SC9Panaji4Nagpur4Patna4Agra3Cochin3Rajasthan3Visakhapatnam3Orissa2Jabalpur2Guwahati2Raipur2Telangana2Lucknow2Jodhpur2Dehradun1Himachal Pradesh1Cuttack1R.M. LODHA ANIL R. DAVE1Andhra Pradesh1Varanasi1

Key Topics

Section 12A372Section 12A(1)(ac)196Section 80G138Exemption97Section 80G(5)56Condonation of Delay43Section 1121Section 1219Section 10

STARS FORUM,PUNE vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 493/PUN/2025[NA]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G

condone the delay of 129 days and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is a charitable trust registered under the Bombay Public Trust Act, 1950 w.e.f. 23.12.2014 and is actively engaged in range of charitable activities centred around skilled training for advancement and rural societies reform. The assessee trust

STARS FORUM,PUNE vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee in ITA

Showing 1–20 of 104 · Page 1 of 6

18
Limitation/Time-bar18
Section 12(1)(ac)14
Charitable Trust13
ITA 1219/PUN/2025[-]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G

condone the delay of 129 days and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is a charitable trust registered under the Bombay Public Trust Act, 1950 w.e.f. 23.12.2014 and is actively engaged in range of charitable activities centred around skilled training for advancement and rural societies reform. The assessee trust

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 216/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following 3 conditions are fulfilled, namely:— ITA Nos.216 & 217/PUN/2025 [A] ………………. (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 217/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following 3 conditions are fulfilled, namely:— ITA Nos.216 & 217/PUN/2025 [A] ………………. (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner

CHAITNYA PRATISHTAN,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

In the result, both the appeals in ITA No

ITA 151/PUN/2025[NOT APPLICABLE]Status: DisposedITAT Pune29 May 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

condone the delay. However, the contention of the assessee is not acceptable considering the following: 3.1 The CBDT vide Circular No.6/2023 dated 24/05/2023, extended the date of filing of Form No.10A in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section

CHAITNYA PRATISHTAN,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

In the result, both the appeals in ITA No

ITA 152/PUN/2025[NOT APPLICABLE]Status: DisposedITAT Pune29 May 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

condone the delay. However, the contention of the assessee is not acceptable considering the following: 3.1 The CBDT vide Circular No.6/2023 dated 24/05/2023, extended the date of filing of Form No.10A in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN PUNE vs. CIT EXEMPTION, PUNE

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

ITA 2619/PUN/2025[2025-2026]Status: DisposedITAT Pune21 Jan 2026AY 2025-2026

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Prashant Gadekar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

1)(ac)(vi) of the Act, the Principal Commissioner or Commissioner can condone the delay if they find that there was reasonable cause in not filing application within prescribed time limit. It is also his submission that wrong selection of section code / clause would not disentitle assessee to file correct application and decide the case on merits. 12

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN vs. CIT EXEMPTION, PUNE

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

ITA 2618/PUN/2025[2025-2026]Status: DisposedITAT Pune21 Jan 2026AY 2025-2026

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Prashant Gadekar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

1)(ac)(vi) of the Act, the Principal Commissioner or Commissioner can condone the delay if they find that there was reasonable cause in not filing application within prescribed time limit. It is also his submission that wrong selection of section code / clause would not disentitle assessee to file correct application and decide the case on merits. 12

QUALITY EDUCATION FOUNDATION ,ALIPUR ROAD , OPP TO ZAMBARE GANESH TEMPLE vs. INCOME TAX OFFICER EXEPTION WARD 1, PMT BUILDING SHANKAR SHET ROAD PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1718/PUN/2025[2024-25]Status: DisposedITAT Pune27 Oct 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1718 & 1719/Pun/2025 Quality Education Foundation, Vs. Cit, Exemption, Pune. 841, Alipur Road, Zambare Ganesh Mandira Samor, Shivaji Nagar, Barshi- 413411. Pan : Aaaaq0714C Appellant Respondent Assessee By : Shri Umesh Mali Revenue By : Shri Amit Bobde Date Of Hearing : 09.10.2025 Date Of Pronouncement : 27.10.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 18.12.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 08.06.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act Filed On 09.06.2024. 2. There Is Delay In Filing Of Both The Appeals. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Shri Umesh MaliFor Respondent: Shri Amit Bobde
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

condone the delay and proceed to adjudicate the appeals. ITA No.1719/PUN/2025 : 3. Facts of the case, in brief, are, that the assessee has filed application for registration in Form No.10AB under clause (iii) of section 12(1)(ac

QUALITY EDUCATION FOUNDATION ,ALIPUR ROAD , OPP TO ZAMBARE GANESH TEMPLE vs. INCOME TAX OFFICER EXEMPTION WARD 1, PMT BUILDING SHANKAR SHET ROAD PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1719/PUN/2025[2024-25]Status: DisposedITAT Pune27 Oct 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1718 & 1719/Pun/2025 Quality Education Foundation, Vs. Cit, Exemption, Pune. 841, Alipur Road, Zambare Ganesh Mandira Samor, Shivaji Nagar, Barshi- 413411. Pan : Aaaaq0714C Appellant Respondent Assessee By : Shri Umesh Mali Revenue By : Shri Amit Bobde Date Of Hearing : 09.10.2025 Date Of Pronouncement : 27.10.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 18.12.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 08.06.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act Filed On 09.06.2024. 2. There Is Delay In Filing Of Both The Appeals. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Shri Umesh MaliFor Respondent: Shri Amit Bobde
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

condone the delay and proceed to adjudicate the appeals. ITA No.1719/PUN/2025 : 3. Facts of the case, in brief, are, that the assessee has filed application for registration in Form No.10AB under clause (iii) of section 12(1)(ac

KAI SAU. PRAMILABAI RAMKRISHNA MIRAJKAR CHARITABLE TRUST,NASHIK vs. COMMISSIONER OF INCOME TAX EXEMPTION PUNE, PUNE

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

ITA 2556/PUN/2024[2024-25]Status: DisposedITAT Pune25 Feb 2025AY 2024-25

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pramod S. Shingte
Section 12ASection 12A(1)(ac)

condone the delay in filing Form No.10A/10AB, as the same could not be filed in such cases within the last extended date, i.e., 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends

PSR SUSTAINABILITY FOUNDATION,PUNE vs. CIT(E), PUNE

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 1920/PUN/2025[NA]Status: DisposedITAT Pune06 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by None
Section 12ASection 5Section 80G

condone the delay in filing of the instant appeals before this Tribunal. 5. Briefly, the facts of the case are that the appellant is a non-profit institution incorporated as a Section 8 of the Companies Act, 2013. It is formed with the object of promotion of environmental sustainability, socio economic empowerment and capacity building. The Trust conducts research

PSR SUSTAINABILITY FOUNDATION,PUNE vs. CIT(E), PUNE

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 1921/PUN/2025[NA]Status: DisposedITAT Pune06 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by None
Section 12ASection 5Section 80G

condone the delay in filing of the instant appeals before this Tribunal. 5. Briefly, the facts of the case are that the appellant is a non-profit institution incorporated as a Section 8 of the Companies Act, 2013. It is formed with the object of promotion of environmental sustainability, socio economic empowerment and capacity building. The Trust conducts research

SHREE DIGMBER JAIN TRUST WAGHOLI,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 2510/PUN/2025[-]Status: DisposedITAT Pune17 Dec 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Premal GandhiFor Respondent: Smt. Indira R. Adakil
Section 12ASection 12A(1)(ac)Section 80G

condone the said delay and proceed to decide the appeal. 3. In ITA No.2511/PUN/2025, the assessee has challenged the order of the Ld. CIT(E) in rejecting the application for registration u/s 12A of the Act while ITA No.2510/PUN/2025 relates to the order of the Ld. CIT(E) in denying the approval u/s 80G of the Act. 4. Facts

SHREE DIGMBER JAIN TRUST WAGHOLI,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 2511/PUN/2025[-]Status: DisposedITAT Pune17 Dec 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Premal GandhiFor Respondent: Smt. Indira R. Adakil
Section 12ASection 12A(1)(ac)Section 80G

condone the said delay and proceed to decide the appeal. 3. In ITA No.2511/PUN/2025, the assessee has challenged the order of the Ld. CIT(E) in rejecting the application for registration u/s 12A of the Act while ITA No.2510/PUN/2025 relates to the order of the Ld. CIT(E) in denying the approval u/s 80G of the Act. 4. Facts

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

AC are not mandatory but only directory in nature. 6. We have considered the submissions of both the parties and have perused the record of the case. Admittedly, at best the delay is of 46 minutes in filing the e-return. On account of this delay, the acknowledgement bears the date 1-10-2009. There can be several reasons

SAMARTH BHARAT SANSKAR KENDRA,AMBERNATH vs. CIT(EXEMPTION), PUNE, PUNE

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

ITA 1707/PUN/2025[2023-24]Status: DisposedITAT Pune16 Feb 2026AY 2023-24

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Chandan KatariyaFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

condone the said delay and proceed to decide the appeal. 2 3. The assessee has raised the following grounds of appeal : “1. That on facts and in law, the learned Commissioner of Income Tax (Exemptions), Pune erred in rejecting the application in Form 10AB filed under clause (i) of Section 12A(1)(ac) of the Income

SANGAMNER VIPASSANA SAMITI,SANGAMNER vs. CIT(E), PUNE

Accordingly, the appeal of assessee is allowed for statistical purposes

ITA 1573/PUN/2024[2024-25]Status: DisposedITAT Pune26 Nov 2024AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

condone the delay in filing of the appeals and proceed to decide both the appeals. 4. The assessee has raised the following grounds of appeal :- “1] The learned CIT(Ex.) erred in rejecting application filed by the appellant in Form 10AB for approval under sub clause (iii) of 12A(1)(ac) without appreciating that the said action was not justified

SANGAMNER VIPASSANA SAMITI ,SANGAMNER vs. CIT(E), PUNE

Accordingly, the appeal of assessee is allowed for statistical purposes

ITA 1572/PUN/2024[2024-25]Status: DisposedITAT Pune26 Nov 2024AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

condone the delay in filing of the appeals and proceed to decide both the appeals. 4. The assessee has raised the following grounds of appeal :- “1] The learned CIT(Ex.) erred in rejecting application filed by the appellant in Form 10AB for approval under sub clause (iii) of 12A(1)(ac) without appreciating that the said action was not justified

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

ITA 73/PUN/2025[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Prashant Gadekar
Section 10Section 10(230)Section 119Section 80Section 80GSection 80G(5)

12 of 2021 dated 25/06/2021 in exercise of its power under section 119 of the Act. provided relaxation for various compliances, including making application under section 10(230), 80G(5)(vi), 35(1)(ii)/(iia)/(iii) and 80G of the Act in Form No.10A/Form No.10AB, for approval / provisional approval /intimation / approval / provisional approval of Trusts / Institutions /Research Associations etc., which