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11 results for “condonation of delay”+ Section 36Aclear

Sorted by relevance

Mumbai47Ahmedabad44Pune11Hyderabad7Delhi7Raipur4Chennai3Jaipur2SC1Guwahati1Kolkata1Nagpur1

Key Topics

Section 12A25Section 80G17Exemption11Section 36A7Section 80G(5)7Section 12A(1)(ac)6Section 125Section 36A(3)5Section 1434Charitable Trust

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 402/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

condoned and the appeal be admitted for adjudication.\n2.1 The Ld. DR, on the other hand, strongly opposed the arguments\nadvanced by the Ld. Counsel for the assessee.\n2.2 We have heard the rival contentions and perused the record. It is an\nadmitted fact that there is a delay of 324 days in filing of the appeal before\nthe Tribunal

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

2
Condonation of Delay2
TDS2

In the result, both the appeals in ITA Nos

ITA 401/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

condoned and the appeal be admitted for adjudication.\n2.1 The Ld. DR, on the other hand, strongly opposed the arguments\nadvanced by the Ld. Counsel for the assessee.\n2.2 We have heard the rival contentions and perused the record. It is an\nadmitted fact that there is a delay of 324 days in filing of the appeal before\nthe Tribunal

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 403/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

condoned and the appeal be admitted for adjudication.\n2.1 The Ld. DR, on the other hand, strongly opposed the arguments\nadvanced by the Ld. Counsel for the assessee.\n2.2 We have heard the rival contentions and perused the record. It is an\nadmitted fact that there is a delay of 324 days in filing of the appeal before\nthe Tribunal

MINHAJ EDUCATIONAL & WELFARE TRUST,THANE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, both the appeals in ITA Nos

ITA 404/PUN/2025[-]Status: DisposedITAT Pune27 Jun 2025
For Appellant: \nDr. K ShivaramFor Respondent: \nShri Vishwas S. Mundhe
Section 12Section 12ASection 143Section 36A(3)Section 80G

condoned and the appeal be admitted for adjudication.\n2.1 The Ld. DR, on the other hand, strongly opposed the arguments\nadvanced by the Ld. Counsel for the assessee.\n2.2 We have heard the rival contentions and perused the record. It is an\nadmitted fact that there is a delay of 324 days in filing of the appeal before\nthe Tribunal

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)

36A of the Maharashtra Public Trust Act, 1950 from the Charity Commissioner. Please also ensure that the documents /information called for vide the earlier notice(s) are furnished. (ii) Without prejudice to the above, it is seen from your reply to notice dated 06/11/2024 that the date of commencement of your activities is 25/10/1966. Further, as per the copy

RAJKUNWAR BAHUUDESHIYA SEVABHAVI SANSTHA,JALNA vs. CIT (E), , PUNE

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

ITA 1468/PUN/2024[-]Status: DisposedITAT Pune30 Apr 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1468/Pun/2024 Rajkunwar Bahuuddeshiya Vs. Cit, Exemption, Pune. Sevabhavi Sanstha, Yashwant Nagar, Ambad Road, Jalna- 431203. Pan : Aactr4529B Appellant Respondent Assessee By : Shri Shubham N. Rathi Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 21.04.2025 : Date Of Pronouncement 30.04.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.01.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is A Delay Of 110 Days In Filing Of The Present Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable Cause For Not Filing The Present Appeal Within Prescribed Time Limit. Ld. Dr Raised No Serious Objection To The Condonation Request

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 12A(1)(as)Section 36ASection 36A(3)

delay of 110 days is condoned and the appeal is admitted for adjudication. 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)(iii) of the IT Act on 27.09.2023. With a view to verify the genuineness of the activities of the assessee and compliance

JIJAMATA GRAMIN VIKAS VA SHIKSHAN SANSTHA ,JALNA vs. CIT (E), PUNE

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

ITA 1461/PUN/2024[-]Status: DisposedITAT Pune16 Jan 2025

Bench: Dr. Manish Borad & Ms Astha Chandraआयकर अपील सं. / Ita No.1461/Pun/2024 धििाारण वषा / Assessment Year: Na Jijamata Gramin Vikas Va Cit(Exemption), Pune Shikshan, Jijau Nagar, Ward No. 2, Vs. Taluka-Jafrabad, District- Jalna-431203 Pan-Aabtj3259M अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Shri Shubham N Rathi & Akshata S. Rathi Department By: Shri Amol Khairnar Cit-Dr Date Of Hearing: 16-01-2025 Date Of Pronouncement: 11-04-2025

For Appellant: Shri Shubham N Rathi &For Respondent: Shri Amol Khairnar CIT-DR
Section 12ASection 36A

delay in filing the instant appeal and we accordingly condone the same and admit it for adjudication. 3. Assessee has raised following grounds of appeal:- 1.1 The Learned Commissioner of Income Tax (Exemption) ('the Ld. CIT(E)'] erred in not granting the regular registration u/s 12A/12AB of the Income tax Act, 1961 ['the Act'] and cancelling the provisional registration vide

DAR E ARQAM EDUCATION CHARITABLE TRUST,PUNE vs. ITO EXEMPTION WARD 1(2), PUNE

In the result, both the appeals in ITA Nos

ITA 738/PUN/2025[2023-24]Status: DisposedITAT Pune31 Jul 2025AY 2023-24

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

For Appellant: Shri Piyush BafnaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

condone the said delay and proceed to decide the appeal. 3. In ITA No.738/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.739/PUN/2025 relates to the order of the Ld. CIT(E) in denying the approval u/s 80G of the Act. 4. Facts

GOLDEN CHARITABLE TRUST,SANGLI vs. COMMISSIONER OF INCOME TAX, EXEMPTION PUNE, PUNE

In the result, appeal of the assessee is dismissed

ITA 933/PUN/2023[-]Status: DisposedITAT Pune12 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

Section 119(2)(b)Section 12Section 12ASection 12A(1)Section 80G

delay could have been condoned by CIT ( exemption) asper provisions of section 119(2)(b). 5. Learned CIT (Exemption) has erred in fact in law in passing rejection order for Registration u/s. 12(A) (1) (ac) despite the fact that, there is no violation of any of the provisions of Income Tax Act and the trust is pursuing charitable objects

GUNJ FOUNDATION ,NASHIK vs. CIT EXEMPTION, PUNE

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

ITA 914/PUN/2025[-]Status: DisposedITAT Pune30 Jul 2025

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.914/Pun/2025 Gunj Foundation, Cit (Exemptions), Pune House No. 247, Block No. 56, Upnagar Colony, Nashik-422006 Vs. Pan : Aafag0861K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar Date Of Hearing : 28-07-2025 Date Of 30-07-2025 Pronouncement :

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36A

condone the said delay and proceed to decide the appeal. 3. The assessee has raised the following grounds of appeal : “1. On facts and circumstances prevailing in the case and as per provisions & scheme of the Income-tax Act, 1961 ('The Act') it be kindly held that the 2 order passed by the Commissioner of Income Tax-Exemptions

ASHIRWAD SEVA SAMITI,NASHIK vs. CIT, EXEMPTION, PUNE

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

ITA 106/PUN/2025[-]Status: DisposedITAT Pune31 Jul 2025

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

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 12A(1)(ac)Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(iv)

36A of the Maharashtra Public Trust Act, 1950 from the Charity Commissioner. (iv) You ought to be submit the copy of instrument creating the trust or establishing the institution / document evidencing the creation of the trust or establishment of the institution (trust deed / MoA). The trust deed/MOA were required to be submitted alongwith the application itself. However, it is seen