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90 results for “condonation of delay”+ Section 12A(1)(c)clear

Sorted by relevance

Delhi155Mumbai154Ahmedabad96Bangalore90Pune90Kolkata86Chennai78Jaipur56Hyderabad46Calcutta34Indore28Cuttack25Karnataka21Lucknow21Chandigarh20Cochin17Nagpur17Surat11Jodhpur10Visakhapatnam9Amritsar8Rajkot6Allahabad6Raipur5Patna4Agra3Ranchi2SC2A.K. SIKRI ROHINTON FALI NARIMAN1Guwahati1Andhra Pradesh1Panaji1Telangana1Varanasi1Jabalpur1

Key Topics

Section 12A276Section 12A(1)(ac)103Exemption83Section 80G74Section 1173Section 80G(5)58Section 1042Condonation of Delay37Section 143(3)

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required u/s 12A

Showing 1–20 of 90 · Page 1 of 5

26
Addition to Income26
Section 10(20)24
Limitation/Time-bar22

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required u/s 12A

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required u/s 12A

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required u/s 12A

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required u/s 12A

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the exemption u/s 11 of the Income Tax Act as - a) The assessee has not claimed any such exemption in any of his return of income. b) The assessee has failed to get its accounts audited as required u/s 12A

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)

Section 80G after providing a reasonable opportunity to the appellant. c. Pass any other order as Hon'ble Tribunal deems fit and proper in the interest of justice. 6. The Ld. Counsel for the assessee at the outset submitted that the CIT(Exemption) basically rejected the application for grant of registration u/s 12A of the Act on two counts

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)

Section 80G after providing a reasonable opportunity to the appellant. c. Pass any other order as Hon'ble Tribunal deems fit and proper in the interest of justice. 6. The Ld. Counsel for the assessee at the outset submitted that the CIT(Exemption) basically rejected the application for grant of registration u/s 12A of the Act on two counts

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

DECCAN GYMKHANA,PUNE vs. CIT(EXEMPTION), PUNE

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

ITA 444/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

c) Thereafter, once again the CBDT vide Circular No.8/2022 dated 31/03/2022 on consideration of difficulties in electronic filing of Form No.10AB as stipulated in Rule 20 or 11AA or 17A of the Income Tax Rules, 1962, stipulated that "The application for approval or approval under section 10(23C), 12A or 80G of the Act, in Form No 10AB, for which

DECCAN GYMKHANA,DECCAN vs. CIT(EXEMPTION), PUNE, PUNE

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

ITA 1554/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

c) Thereafter, once again the CBDT vide Circular No.8/2022 dated 31/03/2022 on consideration of difficulties in electronic filing of Form No.10AB as stipulated in Rule 20 or 11AA or 17A of the Income Tax Rules, 1962, stipulated that "The application for approval or approval under section 10(23C), 12A or 80G of the Act, in Form No 10AB, for which

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)

c) Thereafter, once again the CBDT vide Circular No.8/2022 dated 31/03/2022 on consideration of difficulties in electronic filing of Form No. 10AB as stipulated in Rule 2C or 11AA or 17A of the Income Tax Rules, 1962, stipulated that "The application for approval or approval under section 10(23C), 12A or 80G of the Act, in Form No.10AB, for which

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

condone the delay in filing application in Form No.10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No.10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under section

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

ITA 946/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

condone the delay in filing application in Form No.10AB. The said legal position further gets fortified by the fact that the CBDT on multiple occasions had extended the time limit in filing the application in Form No.10A and/or From No.10AB as under: (a) The CBDT vide Circular No.12 of 2021 dated 25/06/2021 in exercise of its power under section

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

C of the Income-tax Act by holding that the Transfer Pricing Officer for the Assessment year 2008-2009, 2009-2010 & 2011-2012 has accepted the transcation of payment of management fees paid to NLC by NLT and therefore the same having been made entirely for business consideration incurred wholly and exclusively for the purposes of business. Hence no addition

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

SWA. SAVITRIBAI BHIKALAL AGRAWAL MEMORIAL TRUST,VISARWADI, NAVAPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), PUNE

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

ITA 1575/PUN/2025[2023-24]Status: DisposedITAT Pune23 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1575 & 1576/Pun/2025 Swa Savitribai Bhikalal Vs. Cit (Exemption), Agrawal Memorial Trust, Pune Nandurbar, Maharashtra – 425426 Pan : Aavts8830R Appellant Respondent

For Appellant: Shri Rahul NaharFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

condonation of delay explaining the reasons which led to delay. “1. That I am the duly appointed Authorised Trustee of the above- named Trust and am f competent and authorised to swear this affidavit on behalf of the Trust and the Chronology Applications and Events in our trust's case is – (a) First Provisional Registration provisional registrations under section 12A

SWA. SAVITRIBAI BHIKALAL AGRAWAL MEMORIAL TRUST,NANDURBAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

ITA 1576/PUN/2025[2023-24]Status: DisposedITAT Pune23 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1575 & 1576/Pun/2025 Swa Savitribai Bhikalal Vs. Cit (Exemption), Agrawal Memorial Trust, Pune Nandurbar, Maharashtra – 425426 Pan : Aavts8830R Appellant Respondent

For Appellant: Shri Rahul NaharFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

condonation of delay explaining the reasons which led to delay. “1. That I am the duly appointed Authorised Trustee of the above- named Trust and am f competent and authorised to swear this affidavit on behalf of the Trust and the Chronology Applications and Events in our trust's case is – (a) First Provisional Registration provisional registrations under section 12A

SHI vs. IDDHI EDUCATION SOCIETY,SATARAVS.CIT EXEMPTION PUNE, PUNE

In the result, appeal filed by the assessee is allowed

ITA 1786/PUN/2025[2024-25]Status: DisposedITAT Pune24 Sept 2025AY 2024-25

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1774 & 1786/Pun/2025 निर्धारण वषा / Assessment Year: - Shivsiddhi Education Society, V The Cit Exemption, 10, S.No.272/A, Midc S. Pune. Chandan Nagar, Degaon, Satara – 415004. Pan: Aapts1266F Appellant/ Assessee Respondent / Revenue Assessee By Ca Rani C. Mutha Revenue By Shri Amit Bobde- Cit Date Of Hearing 10/09/2025 Date Of Pronouncement 24/09/2025 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.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 20.09.2024Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat The Appeal In Ita

Section 11Section 12ASection 12A(1)(ac)

C. Mutha Revenue by Shri Amit Bobde- CIT Date of hearing 10/09/2025 Date of pronouncement 24/09/2025 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.12A r.w.s 12AB and 80G(5) of the Income