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

Sorted by relevance

Chennai136Mumbai121Pune110Ahmedabad98Jaipur86Kolkata54Delhi50Bangalore40Hyderabad27Surat25Lucknow17Indore12Nagpur11Rajkot11Chandigarh8Amritsar7Agra6Panaji4Raipur3Jodhpur3Allahabad3Visakhapatnam2Calcutta2SC1Cuttack1Varanasi1Jabalpur1

Key Topics

Section 12A296Section 80G(5)208Section 80G207Section 12A(1)(ac)122Exemption100Section 80G(5)(vi)37Section 1135Condonation of Delay28Section 80G(5)(iv)

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)

ii) of first proviso to section 80G(5) of the Act, for regular approval under section 80G(5)(vi), within 6 months from the date of provisional approval. In such a case, the date of commencement of activity would naturally be the date of provisional approval for computation of limitation period of six months for making an application under clause

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

Showing 1–20 of 110 · Page 1 of 6

27
Charitable Trust26
Section 1021
Addition to Income16

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)

ii) of first proviso to section 80G(5) of the Act, for regular approval under section 80G(5)(vi), within 6 months from the date of provisional approval. In such a case, the date of commencement of activity would naturally be the date of provisional approval for computation of limitation period of six months for making an application under clause

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)

ii) of second proviso to section 80G(5) of the Income Tax Act, 1961 as well as the provisions of Rule 11AA(2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the genuineness of activities of the assessee and fulfilment of conditions laid down in clause

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)

ii) of second proviso to section 80G(5) of the Income Tax Act, 1961 as well as the provisions of Rule 11AA(2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the genuineness of activities of the assessee and fulfilment of conditions laid down in clause

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)

ii) / (iia) / (iii) or 80G, which was required to be filed on or before 30th June 2021 upto 31st March 2022 and similarly for application for approval or approval under section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February, 2022 up to 31st March

PRAGATIK SHIKSHAN SANSTHA ,AHMEDNAGAR vs. CIT EXEMPTION , PUNE

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

ITA 458/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Amod Sharad VazeFor Respondent: Shri Amit Bobde
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

ii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961 (the “Act”). 2. The assessee has filed this appeal with a delay of 51 days. The assessee has filed an application for condonation

KHANDESH MARATHA MANDAL,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

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

ITA 1302/PUN/2025[-]Status: DisposedITAT Pune25 Nov 2025

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

For Appellant: Shri Abhilash HiranFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(vi)

ii)." “6.1 The assessee's contention is duly considered. It is, however not acceptable considering the following: As it seen from the submissions that the date of expiry of provisional approval under section 80G(5)(iv) of the Act in the assessee's case is 31/03/2024. As per the provisions of clause (iii) of first proviso to section 80G(5

SHRI GANESH BAHUJAN VIDYAPRASARAKSANSTHA ,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

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

ITA 456/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

ii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961 (the “Act”). 2. The assessee has filed this appeal with a delay of 51 days. The assessee has filed an application for condonation

JANATA SHIKSHAN PRASARAK MANDAL,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

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

ITA 457/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)

ii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961 (the “Act”). 2. The assessee has filed this appeal with a delay of 51 days. The assessee has filed an application for condonation

ABHINAV SHIKSHAN SANSTHA,AHMEDNAGAR vs. CIT EXEMPTION , PUNE

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

ITA 459/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 800(5)Section 800(5)(v)Section 800(5)(vi)Section 80GSection 80G(5)Section 80G(5)(v)Section 80G(5)(vi)

ii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961 (the “Act”). 2. The assessee has filed this appeal with a delay of 20 days. The assessee has filed an application for condonation

ANANDCARE CHARITABLE TRUST,THANE vs. CIT, EXEMPTION CIRCLE, PUNE, PUNE

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

ITA 635/PUN/2025[2021-22]Status: DisposedITAT Pune28 May 2025AY 2021-22

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

For Appellant: Shri Rajesh ShahFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

section 80G of the Income Tax Act, 1961 (the “Act”). 2. The assessee has filed this appeal with a delay of 38 days. The assessee has filed an application for condonation of delay along with a sworn affidavit stating therein the reasons for delay in filing of the appeal. On perusal of the same, we are satisfied that the delay

GRAMVIKAS SANSTHA CHIKHALI,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

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

ITA 460/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 12ASection 800(5)Section 800(5)(v)Section 800(5)(vi)Section 80GSection 80G(5)Section 80G(5)(v)Section 80G(5)(vi)

ii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961 (the “Act”). 2. The assessee has filed this appeal with a delay of 82 days. The assessee has filed an application for condonation

ACTION FOR IMPACT FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 649/PUN/2025[-]Status: DisposedITAT Pune10 Jul 2025

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.649/Pun/2025 Action For Impact Foundation, Cit, Exemption, Flat No. 408, Gold Croft, Co-Op Hsg Pune Society, Chinchwad Station Road, Vs. Thergaon, B.O. Tanaji Nagar, Pune-411033 Pan : Aavca7643K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Smt. Deepa Khare Department By : Shri Amol Khairnar Date Of Hearing : 15-05-2025 Date Of 10-07-2025 Pronouncement :

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(iv)Section 80G(5)(vi)

condone the delay in filing application in Form No. 10AB.” 3. Aggrieved, the assessee is in appeal before the Tribunal raising the following grounds of appeal : “1. The Ld. CIT Exemption erred in law and on facts in treating the application under Clause (1) of first proviso to sub-section (5) of Section 80G as non-maintainable on the ground

SHRI VARDHAMAN STHANAKWASI JAIN SHRAWAK SANGH,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 1912/PUN/2025[2025-26]Status: DisposedITAT Pune18 Sept 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1912/Pun/2025 Shri Vardhaman Vs. Cit, Exemption, Pune. Sthanakwasi Jain Shrawak Sangh, 1 Guru Ganesh Bhavan, Paavan Tapodham, Near Shivaji Statue, Jalna- 431203. Pan : Aahts5220K Appellant Respondent Assessee By : None Revenue By : Shri Amit Bobde Date Of Hearing : 16.09.2025 Date Of Pronouncement : 18.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.05.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G(5) Of The It Act. 2. There Is Delay Of 8 Days 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 Within The Prescribed Time Limit. After Hearing Ld. Dr

For Appellant: NoneFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(vi)

condone the delay of 8 days and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is a trust filed its application for registration in Form No.10AB under clause (ii) of first proviso to sub-section (5) of section 80G

ARTH FOUNDATION,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2258/PUN/2025[2026-27]Status: DisposedITAT Pune29 Jan 2026AY 2026-27

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2258/Pun/2025 निर्धारण वषा / Assessment Year: 2026-27 Arth Foundation, V Commissioner Of Income Flat No.3, Tulip Apartment, S Tax (Exemption), Pune. Suyojit Garden, Gangapur Road, Nashik – 422013. Pan: Aahta2324C Appellant/ Assessee Respondent / Revenue Assessee By Ca Trishala R Jain (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 21/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 01.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Learned Cit(E), Pune Has Erred In Rejecting The 1 Application Of The Appellant Trust Filed U/S 80G(5)(Iii) Of The Act Without Considering The Merits Of The Case.

Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

condoned in the interest of justice. 4. The Learned CIT(E), Pune, failed to consider the documents and photographs submitted by the Appellant as evidence of genuine charitable activities. 5. The appellant craves leave to add/ alter/ amend any of the grounds of appeal.‖ Findings & Analysis : 2. We have heard both the parties and perused the records. In this case

SHALOM EDUCATION CENTRE,RAIGAD vs. CIT (EXEMPTION), PUNE

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

ITA 1293/PUN/2025[2024-25]Status: DisposedITAT Pune14 Jul 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1293/Pun/2025 निर्धारण वर्ा / Assessment Year : 2024-25 Shalom Education Centre, Vs. Cit, Exemption, Pune. Priya, Laxmi Nagar, Khopoli, Raigad-410203 Maharashtra Pan-410203 Appellant Respondent

Section 80Section 80GSection 80G(5)Section 80G(5)(iv)

ii) of first proviso to section 80G(5) of the Act. Thus, it is seen that the assessee has failed to file the present application within the time limit allowed under clause (iii) of first proviso to section 80G(5) of the Income Tax Act, 1961.. 8. In view of the above, the present application filed in Form

SATYANIKETAN,AHMEDNAGAR vs. CIT EXEMPTION, PUNE

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

ITA 461/PUN/2025[NA]Status: DisposedITAT Pune22 Apr 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Sharad Atmaram Vaze
Section 4Section 80GSection 80G(5)Section 80G(5)(ii)

condone the delay of 60 days in filing the present appeal for the reasons beyond its control. The assessee begs to submit an affidavit at the time of hearing. 2. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Exemptions) Pune, is not justified in rejecting the approval

SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

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

ITA 236/PUN/2024[N A]Status: DisposedITAT Pune16 May 2024

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

For Appellant: Shri Anand Partani &For Respondent: Shri Keyur Patel
Section 10Section 80GSection 80G(5)Section 80G(5)(vi)

80G(5) read as under : “(5) This section applies to donations to any institution or fund referred to in sub- clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :— (i) where the institution or fund derives any income, such income would

KAIVALYA DHAMA,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 2398/PUN/2024[NA]Status: DisposedITAT Pune27 Feb 2025

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

For Appellant: Shri Kaustubh D. Shah
Section 12ASection 80GSection 80G(5)Section 80G(5)(iv)

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

SKILLETZ FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX- EXEMPTION, PUNE

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

ITA 1797/PUN/2025[2025-2026]Status: DisposedITAT Pune18 Sept 2025AY 2025-2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1797 & 1798/Pun/2025 Skilletz Foundation, Vs. Cit, Exemption, Pune. Sn-209/1, Fl-301-A, Building-B, Lunkad Orchids, Viman Nagar, Pune- 411104. Pan : Abgcs2189C Appellant Respondent Assessee By : Shri Ketankumar H. Sakariya Revenue By : Shri Amit Bobde Date Of Hearing : 15.09.2025 Date Of Pronouncement : 18.09.2025 आदेश / Order Per Vinay Bhamore, Jm:

For Appellant: Shri Ketankumar H. SakariyaFor Respondent: Shri Amit Bobde
Section 80GSection 80G(5)Section 80G(5)(iv)

condone the delay of 209 days and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee filed its application for registration in Form No.10AB under sub-clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the IT Act on 16.04.2024. With a view to verify the genuineness