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177 results for “condonation of delay”+ Section 80G(5)(iii)clear

Sorted by relevance

Pune177Chennai143Ahmedabad142Mumbai140Kolkata83Jaipur80Delhi43Bangalore36Surat30Hyderabad28Nagpur15Lucknow13Rajkot13Chandigarh13Indore9Agra6Jabalpur6Amritsar5Panaji4Jodhpur3Cochin3Visakhapatnam2Cuttack2Guwahati1SC1Allahabad1

Key Topics

Section 12A264Section 80G(5)194Section 80G190Section 12A(1)(ac)167Exemption100Condonation of Delay39Section 80G(5)(vi)26Limitation/Time-bar20Charitable Trust

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)

iii) of first proviso to section 80G(5) of the Income Tax Act, 1961. 8. In view of the above, the application dated 07/10/2024 in form 10AB filed by the assessee is hereby rejected.” 4. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 5. The Ld. AR submitted that the assessee

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

Showing 1–20 of 177 · Page 1 of 9

...
18
Section 80G(5)(iii)15
Section 80G(5)(iv)13
Section 1113

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)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 30.09.2023 for approval of the trust under clause (iii) of first proviso to sub section (5) of section 80G

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)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 30.09.2023 for approval of the trust under clause (iii) of first proviso to sub section (5) of section 80G

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)

iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

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)

iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

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)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case in brief, are that the assessee filed an application in Form No.10AB on 28.09.2023 for approval under clause (iii) of first proviso to sub section (5) of section 80G

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)

iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. 10. The non-submission of copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961 establishes the fact that the prerequisite for application under clause (ii) of first proviso to sub-section (5) of section 80G

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)

iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

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)

iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. 10. The non-submission of copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961 establishes the fact that the prerequisite for application under clause (ii) of first proviso to sub-section (5) of section 80G

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)

iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. 10. The non-submission of copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961 establishes the fact that the prerequisite for application 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)

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. ITA No.2258/PUN/2025 [A] 2. That the application was rejected

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)

iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961. 10. The non-submission of copy of order of regular approval under section 80G(5)(vi) of the Income Tax Act, 1961 establishes the fact that the prerequisite for application under clause (ii) of first proviso to sub-section (5) of section 80G

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)

condone the said delay and proceed to decide the appeal. 3. Briefly stated, the facts of the case are that the assessee is a charitable trust registered under Maharashtra Public Trusts Act, 1950 on 09.05.1994. 2 The assessee trust was registered u/s 12A by Commissioner of Income Tax, Pune on 27.07.2010 with effect from 01.04.2009. The assessee sought registration

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)

80G on the issue of being time barred, without going into merits of the case and erred by not condoning the delay of merely 4 days. 3. It is humbly requested that the Hon’ble ITAT bench may be pleased to exercise its power to condone the delay of merely 4 days and remand back the matter for adjudication

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)

iii) of first proviso to sub section (5) of section 80G of the IT Act but due to the reason that the provisional registration application was filed under Item (A) of section 80G(5)(iv)(A) of the IT Act, Ld. CIT, Exemption, Pune rejected its application for registration. In this regard, we find that looking to the difficulties faced

BABURAO CHANDERE SOCIAL FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 389/PUN/2025[-]Status: DisposedITAT Pune12 Jun 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrababurao Chandere Social Foundation Cit (Exemption), Pune 3Rd Floor, Flat No.301, 1 Wing, Sr. Vs. No.89, Uthrika Veerbhadra Nagar, Baner, Pune – 411045 Pan: Aaeab4179N (Appellant) (Respondent) Assessee By : S/Shri B C Malakar & Yuvraj Chavan Department By : Shri Sandeep Sengupta, Cit Date Of Hearing : 05-06-2025 Date Of Pronouncement : 12-06-2025 O R D E R

For Appellant: S/Shri B C Malakar and Yuvraj ChavanFor Respondent: Shri Sandeep Sengupta, CIT
Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

iii) of first proviso to section 80G(5) of the Income Tax Act, 1961. 9. In view of the above, the application filed by the assessee is hereby rejected and the provisional approval granted on 26/03/2022 under clause (iv) for first proviso to section 80G(5) of the Income Tax Act, 1961 is hereby cancelled.” 4. Aggrieved with such order

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)

III, Vs. Mira Road S.O. Chimane, Thane – 401107 PAN : AACTA5219M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Rajesh Shah Department by : Shri Amol Khairnar Date of hearing : 14-05-2025 Date of 28-05-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 13.11.2024 of the Ld. Commissioner

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 of the IT Act on 21.11.2024. With a view to verify the genuineness

CHITTAPAWAN BRAHMIN SANGHA,NASHIK vs. CIT (EXEMPTION), PUNE

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

ITA 2421/PUN/2025[2025-26]Status: DisposedITAT Pune04 Feb 2026AY 2025-26

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri R. Y. Balawade
Section 10Section 119Section 80GSection 80G(5)Section 80G(5)(iv)

iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

EL-DORADO SOCIAL FOUNDATION,AURANGABAD vs. CIT (EXEMPTION), PUNE

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

ITA 1161/PUN/2025[2025-26]Status: DisposedITAT Pune14 Nov 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1161/Pun/2025 El – Dorado Social Vs. Cit, Exemption, Pune. Foundation, Shop No.A-405, Sr. No.55, Space Olympia, Sutgirni Chowk, Aurangabad- 431001. Pan : Aagce7413A Appellant Respondent Assessee By : Shri S. N. Puranik 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 05.03.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G Of The It Act. 2. Facts Of The Case, In Brief, Are, That The Assessee Filed Its Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The Act On 30.09.2024. With A View To Verify The Genuineness Of Activities Of The Assessee

For Appellant: Shri S. N. PuranikFor Respondent: Shri Amol Khairnar
Section 8Section 80GSection 80G(5)Section 80G(5)(iv)

iii) of first proviso to section 80G(5) of the Income Tax Act, 1961. 8. Considering the above facts discussed in the show notice and discrepancies noticed, the application filed by the assessee is hereby rejected.” 3. It is this order against which the assessee is in appeal before this Tribunal. 4. Ld. AR appearing from side of the assessee