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

Sorted by relevance

Pune226Ahmedabad142Mumbai122Jaipur86Chennai77Kolkata52Delhi44Calcutta34Hyderabad33Surat27Chandigarh24Rajkot22Nagpur18Bangalore16Lucknow14Amritsar11Cochin11Indore10Visakhapatnam6Agra5Patna5Jabalpur4Panaji4Jodhpur3Raipur2Guwahati2Ranchi2Dehradun2Allahabad2

Key Topics

Section 12A352Section 12A(1)(ac)246Section 80G112Exemption100Section 80G(5)67Condonation of Delay36Limitation/Time-bar24Section 1117Charitable Trust14

STARS FORUM,PUNE vs. CIT EXEMPTION, PUNE

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

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

ac) of sub-section (1) of section 12A of the IT Act filed on 28.06.2024 and 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 28.06.2024. ITA No.1219/PUN/2025 : 2. There is a delay of 129 days in filing of the present appeal

STARS FORUM,PUNE vs. CIT EXEMPTION , PUNE

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

Showing 1–20 of 226 · Page 1 of 12

...
Natural Justice12
Section 1211
Section 1010
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

ac) of sub-section (1) of section 12A of the IT Act filed on 28.06.2024 and 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 28.06.2024. ITA No.1219/PUN/2025 : 2. There is a delay of 129 days in filing of the present appeal

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

condone such delay and such application shall be deemed to have been filed within time;] 5. Since the Assessee was already having registration u/s.12AA of the Act, as per Amended Section 12A(1)(ac

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

condone such delay and such application shall be deemed to have been filed within time;] 5. Since the Assessee was already having registration u/s.12AA of the Act, as per Amended Section 12A(1)(ac

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

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

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)

ac) of sub-section (1) of section 12A wherein the PCIT or CIT have been empowered to condone the delay

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)

ac) of sub-section (1) of section 12A wherein the PCIT or CIT have been empowered to condone the delay

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)

12A(1)(ac) of the IT Act, Ld. CIT, Exemption, Pune rejected its application for registration. In this regard, we find that looking to the difficulties faced by various trusts, CBDT in its circular No.7/2024 issued on 25-04-2024 has provided certain relaxation to the trusts, although 5 for a limited period but the intentions of CBDT are very

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

12A(1)(ac) of the IT Act filed on 08.06.2024 and 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

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

12A(1)(ac) of the IT Act filed on 08.06.2024 and 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

ACTIVE NASHIK RUNNERS,NASHIK vs. CIT (EXEMPTION), PUNE

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

ITA 913/PUN/2025[2025-26]Status: DisposedITAT Pune30 Jul 2025AY 2025-26

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

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

ac) of sub- section (1) of section 12A of the Income Tax Act, 1961 (the “Act”). 2. There is a delay of 305 days in filing of this appeal before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay which is mainly because of technical issues on e-filing portal and then health

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

KARMANYE VADHIKARASTE FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 1717/PUN/2025[2023-24]Status: DisposedITAT Pune14 Nov 2025AY 2023-24

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1717/Pun/2025 Karmanye Vadhikaraste Vs. Cit, Exemption, Pune. Foundation, Ground Floor, A2-G02, S.No.64, Geras Greens, Villa Soc., Behind Eon It Park, Pune- 411014. Pan : Aaick9637J Appellant Respondent Assessee By : Shri Saurabh Jitendra Patil Revenue By : Shri Amol Khairnar Date Of Hearing : 12.11.2025 Date Of Pronouncement : 14.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.09.2023 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal

For Appellant: Shri Saurabh Jitendra PatilFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

condone the delay and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is a trust applied for registration in Form 10AB u/s 12A(1)(ac)(ii) of the Act on 15.03.2023. Ld. CIT, Exemption, Pune found that the application was furnished u/s 12A(1)(ac)(ii) of the Act instead

BANGIYA SAMSAD NAGAR ROAD,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 642/PUN/2025[2023-24]Status: DisposedITAT Pune08 Aug 2025AY 2023-24

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Rameshwar L. NehreFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

condone the delay and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are, that the assessee filed application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac

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

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

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

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)

condonation of delay in filing of the appeal(s) stating therein the reasons for delay as under : “I hereby state that the CIT(E), Pune rejected the application for final registration u/s 12A(1)(ac)(iii) and u/s 80G(5) dated 16.09.2023, vide orders dated 15.03.2024 only on technical ground that the said applications were not maintainable in law. However