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131 results for “condonation of delay”+ Section 80G(5)(vi)clear

Sorted by relevance

Pune131Jaipur63Ahmedabad59Mumbai55Chennai43Kolkata26Delhi24Bangalore20Nagpur13Lucknow13Hyderabad11Surat9Rajkot8Indore7Panaji5Agra5Raipur4Chandigarh4Allahabad3Jodhpur2Amritsar2SC1Cuttack1Varanasi1

Key Topics

Section 12A299Section 12A(1)(ac)183Section 80G172Section 80G(5)137Exemption100Section 80G(5)(vi)38Condonation of Delay38Section 119(2)(b)20Limitation/Time-bar

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 of the Act. With a view to verify

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

Showing 1–20 of 131 · Page 1 of 7

19
Section 15418
Section 272A18
Charitable Trust18

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 of the Act. With a view to verify

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)

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 (iii) of first proviso to section 80G(5) of the Act. In view of the above

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)

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 (iii) of first proviso to section 80G(5) of the Act. In view of the above

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)

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 of the Income Tax Act, 1961 is not fulfilled in this case. Therefore, prima-facie it appears that the application is not maintainable. 11. In view of the above, the application filed

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)

5 15. However, considering the legal position that there is no power to condone the delay in filing an application under section 10(23C) of the Act, this Court is not inclined to exercise its extraordinary jurisdiction to condone the delay. However, this Court is inclined to give appropriate direction to the respondent to consider the petitioner's application

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)

vi) is required to be filed within 6 months from the date of commencement of activities. Since, your activities were already commenced as on the date of provisional approval, you were required to file the present application within 6 months from the date of provisional approval i.e. on or before 23/03/2022. The extended due date for filing of such application

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)

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 of the Income Tax Act, 1961 is not fulfilled in this case. Therefore, prima-facie it appears that the application is not maintainable. 11. In view of the above, the application filed

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)

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 of the Income Tax Act, 1961 is not fulfilled in this case. Therefore, prima-facie it appears that the application is not maintainable. 11. In view of the above, the application filed

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)

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 of the Income Tax Act, 1961 is not fulfilled in this case. Therefore, prima-facie it appears that the application is not maintainable. 11. In view of the above, the application filed

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

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

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)

delay in filing of an appeal by 24 days may be condoned. 2 2. On facts and circumstances of the case and in law the learned CIT(E) erred in rejecting the application for approval u/s.80G of the act. 3. a) On facts and circumstances of the case and in law the learned CIT(E) erred in not considering

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)

delay of 27 days could have been condoned by him considering it a directory provision and not mandatory when all other conditions for such approval had been fulfilled by the applicant trust. The order passed rejecting/cancelling such approval u/s. 80G(5) of the Act being arbitrary, illegal and bad in law be quashed and the CIT(E) be directed

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

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

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)

vi) read with clause (iv) of first proviso to section 80G(5) of the Act on 24.09.2022. Thereafter, the appellant trust had filed application in Form 10AB under clause (iii) of first proviso to sub-section (5) of section 80G on 29.08.2023. The said application came to be rejected by the ld. CIT, Exemption vide order dated

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

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)

condone the delay in filing application in Form No. 10AB. It is evident that the time limit prescribed under clause (iii) of first proviso to section 80G(5) of the Act for filing Form No.10A and Form No. 10AB, as the case may be, is mandatory and therefore, after considering the hardship to the assessee the CBDT extended the said

SHRI INDIRA MAHILA BAHUUDDESHIYA SEVA BHAVI SANSTHA,NANDED vs. CIT EXEMPTION, PUNE, PUNE

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

ITA 1548/PUN/2025[2024-25]Status: DisposedITAT Pune19 Nov 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1548/Pun/2025 Shri Indira Mahila Vs. Cit, Exemption, Pune. Bahuuddeshiya Seva Bhavi Sanstha, Taroda Bk, Nanded- 431605. Pan : Aapts4740N Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Amol Khairnar Date Of Hearing : 13.11.2025 Date Of Pronouncement : 19.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.04.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Approval U/S 80G 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 Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(iv)

condone the delay and proceed to adjudicate the appeal. 3. 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 15.10.2024. With a view to verify the genuineness of activities of the assessee and fulfilment