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

Sorted by relevance

Delhi155Mumbai154Ahmedabad95Bangalore90Pune90Kolkata86Chennai78Jaipur51Hyderabad43Calcutta34Indore28Cuttack25Karnataka21Lucknow21Chandigarh20Nagpur17Surat11Jodhpur10Amritsar8Visakhapatnam7Cochin7Allahabad6Rajkot6Raipur5Patna4Agra3SC2Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN1Guwahati1Andhra Pradesh1Panaji1Telangana1Varanasi1Jabalpur1

Key Topics

Section 12A28Section 80G(5)12Section 11(2)9Section 139(1)9Section 80G(5)(iii)6Exemption6Section 143(1)3Condonation of Delay3Section 12A(1)(ac)

G. C FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 266/RJT/2025[2023-24]Status: DisposedITAT Rajkot22 Oct 2025AY 2023-24

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 266/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2023-24) G. C. Foundation Cit(Exemption) Vs. Survey No. 558/2558, P1 558 P2, B/H Income Tax Office, Vejalpur, Real Ceramics, Old Ghuntu Road, Rajkot-36001 Thorala, Rajkot - 363641 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetg0610J (Appellant) (Respondent)

For Appellant: Shri Sunny Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

1. The Ld. CIT(E) erred in law by rejecting the application under section 80G(5)(iii) merely on the grounds of delay in filing of application for registration. 2. The Ld. CIT(E) erred in law by not condoning the delay in filing of application under section 80G(5)(iii) resulting in violation of principles of natural justice

2
Section 80G2
Natural Justice2

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,SOMNATH vs. THE CIT (EXEMPTION), AHMEDABAD

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

ITA 180/RJT/2024[0]Status: DisposedITAT Rajkot29 Oct 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

condoned the delay in filing appeal by 209 days and heard the appeal on merit. 8. Brief facts of the case the application for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available in ITBA, the same is filed on 26/12/2022 by the assessee in Form No. 10AB under Rule

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,GIR SOMNATH vs. THE CIT (EXEMPTION), AHMEDABAD

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

ITA 181/RJT/2024[0]Status: DisposedITAT Rajkot29 Oct 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

condoned the delay in filing appeal by 209 days and heard the appeal on merit. 8. Brief facts of the case the application for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available in ITBA, the same is filed on 26/12/2022 by the assessee in Form No. 10AB under Rule

M/S. KUTCH MANDVI BHATIYA MAHAJAN,MANDV-KUTCH vs. THE ITO-WARD-1, RAJKOT

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

ITA 154/RJT/2021[2016-17]Status: DisposedITAT Rajkot12 Dec 2022AY 2016-17
For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 11(2)Section 12ASection 139(1)Section 143(1)Section 17

12A of the Act since 18-06-1984. The return of income was filed by the assessee declaring total income of " 194,500/- on 22-03-2017. Thereafter, the assessee received intimation under section 143(1) of the Act wherein the exemption under section 11(2) of the Act has been disallowed by the Department. The assessee filed appeal before

DAWOODI BOHRA JAMAT VERAVAL,VERAVAL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

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

ITA 145/RJT/2024[2023-2024]Status: DisposedITAT Rajkot14 Feb 2025AY 2023-2024

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 145/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Dawoodi Bohra Jamat Veraval. Vs. Cit(Exemption), Mochi Bazar, At Mochi Bazar, Floor-6, Aayakar Bhavan Veraval-362265. (Vejalpur), Nr: Sachin Tower, 100Ft Road, Anandnagar- Prahladnagar Road, Ahmedabad – 380015

Section 12A

condoned the delay of 234 days and the appeal to be heard on merit. 6. Facts of the case are that the Zakirhusain F. Vhora manager of Dawoodi Bohra Jamat has apply for registration of the trust u/s. 12AB of the I.T. Act, 1961 was filed electronically and as per data available in ITBA, the same is filed on 24/11/2022

SHREE GAMARA SAMAJIK SEVA MANDAL,,SURENDRANAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS),, AHMEDABAD

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

ITA 223/RJT/2017[2014-15]Status: DisposedITAT Rajkot28 Sept 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

For Appellant: Written SubmissionFor Respondent: Shri Shramdeep Sinha, CIT (DR)
Section 12A

C] (Appellant) (Respondent) Assessee by : Written Submission Revenue by : Shri Shramdeep Sinha, CIT (DR) Date of hearing : 05.09.2022 Date of pronouncement : 28.09.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the Assessee against the order dated 29.09.2015 passed by the CIT(Exemptions), Ahmedabad for the Assessment Year 2014-15. 2. The Assessee