BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

49 results for “condonation of delay”+ Section 12Aclear

Sorted by relevance

Mumbai320Pune314Ahmedabad230Delhi217Jaipur164Kolkata158Chennai147Bangalore144Hyderabad123Lucknow51Chandigarh51Surat49Rajkot43Cuttack42Indore42Amritsar41Visakhapatnam41Cochin40Calcutta37Nagpur34Karnataka24Raipur15Jodhpur15Panaji10Patna10Allahabad7Agra7Jabalpur6Guwahati6Ranchi3Dehradun3Himachal Pradesh2Varanasi2SC2Andhra Pradesh1Telangana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 12A151Section 12A(1)(ac)69Exemption47Section 1141Section 80G(5)36Charitable Trust24Section 80G(5)(iii)17Section 143(1)16Section 253(3)

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

12A and recognition certificate under Section 80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income, the assessee claimed exemption under Section 11/12 of the Act of Rs. 24,69,286/-. The return of income was processed by Central Processing

Showing 1–20 of 49 · Page 1 of 3

16
Condonation of Delay16
Deduction12
Addition to Income12

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

12A and recognition certificate under Section 80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income, the assessee claimed exemption under Section 11/12 of the Act of Rs. 24,69,286/-. The return of income was processed by Central Processing

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

12A and recognition certificate under Section 80G of the Act. For the A.Y. 2017-18, the assessee filed its return of income on 17/10/2017 declaring income of Rs. 2,41,990/- . In the computation of income, the assessee claimed exemption under Section 11/12 of the Act of Rs. 24,69,286/-. The return of income was processed by Central Processing

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

12A as well as recognition under Section 80G(5) of the Act. Further, such exemption certificate are existing. The only reason for disallowance of claim of exemption under Section 11 ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

condonation of delay is not available under the section. In order to provide relief to such Trusts and remove hardship in genuine cases, it is proposed to amend section 12A

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY, MORARJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 10/SRT/2025[2014-15]Status: DisposedITAT Surat29 Jan 2026AY 2014-15

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

12A cannot be applicable then the alternative recourse of section 57(iii) should be allowed to the assesse trust. We note that the Ld. CIT(A) has dismissed the ~ 6 ~ ITA 10&11/SRT/2025 Shree Bilimora Vibhag Anavil Mandal appeal of the assesse on grounds of delay that the assesse has acknowledged the order receipt on the very same

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY MORORJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 11/SRT/2025[2015-16]Status: DisposedITAT Surat29 Jan 2026AY 2015-16

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

12A cannot be applicable then the alternative recourse of section 57(iii) should be allowed to the assesse trust. We note that the Ld. CIT(A) has dismissed the ~ 6 ~ ITA 10&11/SRT/2025 Shree Bilimora Vibhag Anavil Mandal appeal of the assesse on grounds of delay that the assesse has acknowledged the order receipt on the very same

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

condone delay in filing Form 10B. 8. In the case of Sarvodaya Charitable Trust vs. Income Tax Officer. (Exemption) [2021] 125 taxmann.com 75 (Gujarat)/[2021] 278 Taxman 148 (Gujarat)[09-12-2020], the High Court held that where assessee, a public charitable trust registered under section 12A

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

ITA 18/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 12A(1)(ac)

condonation of delay in filling appeal. The appellate order under section 12A(1)(ac)(iii) passed by CIT(Exemption), Ahmedabad

AADIVASI SAMPSABHA CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION) , AHMEDABAD

In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes

ITA 16/SRT/2025[NA]Status: DisposedITAT Surat06 May 2025

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 12A(1)(ac)

condonation of delay in filling appeal. The appellate order under section 12A(1)(ac)(iii) passed by CIT(Exemption), Ahmedabad

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)

delay in filing the Form No.10B should be condoned, especially when the assessee filed the Form No.10B during the assessment proceedings, for this reliance can be placed on the judgment of Coordinate Bench of ITAT, Puna in the case of Kokan Kala Shikshan Vikaas Sanstha, in ITA No. 645/PUN/2021, order dated 30/12/2022, wherein it was held as follows

SHRI MODH PATNI GHANCHI GNATI PUNCH TRUST,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT

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

ITA 88/SRT/2023[2016-17]Status: DisposedITAT Surat22 Dec 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

Section 11(1)(a)Section 154

section 154 of the Act, the assessee carried the matter in appeal before ld CIT(A), who has dismissed the appeal of the assessee, because the assessee did not appear before ld CIT(A). 4. Against the order of ld CIT(A), the assessee filed appeal before this Tribunal and prayer of the assessee before this Tribunal is that delay

MATRUBHUMI EDUCATION TRUST,CHIKHLI NA vs. ARIVS.ITO, EXEMPTION WARD, SURAT

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

ITA 351/SRT/2025[2022-23]Status: DisposedITAT Surat30 Oct 2025AY 2022-23

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-2023 Matrubhumi Education Trust, Addl/Jcit(A) Bhubaneshwar, At&Po Hukeri Via Rankuwa, Tal Odisha-751007. Chikhli, Navsari-396560. Vs. Pan No. Aaetm 4713 A Appellant Respondent : Ms. Sanjay S. Kotian, Ar Assessee By : Mr. Ajay Uke, Sr. Dr Revenue By Date Of Hearing : 07/10/2025 Date Of Pronouncement : 30/10/2025

For Appellant: Mr. Ajay Uke, Sr. DRFor Respondent: Ms. Sanjay S. Kotian, AR
Section 11Section 12ASection 139(1)

section 12A of the Act. However, the appellant has filed the report on the Act. However, the appellant has filed the report on the Act. However, the appellant has filed the report on 20.10.2022 which has resulted into withd which has resulted into withdrawal of the benefit of rawal of the benefit of exemption

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

condone delay in filing Form 10B. Shree Suigam Khodadhor Panjara Pole vs. ITO(E) Asst. Year –2019-20 - 5– 10. In the case of Sarvodaya Charitable Trust vs. Income Tax Officer. (Exemption) [2021] 125 taxmann.com 75 (Gujarat)/[2021] 278 Taxman 148 (Gujarat)[09-12-2020], the High Court held that where assessee, a public charitable trust registered under section 12A

ROTARY SHAISHNIK TABIBI SEVA SAHAYAK MANDAL,VALSAD vs. CIT(EXMEPTION), AHMEDABAD

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

ITA 396/SRT/2025[NA]Status: DisposedITAT Surat18 Aug 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकरअपीलसं./Ita No. 396/Srt/2025 (िनधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Rotary Shaishnik Tabibi Seav Vs. Cit(Exemption) Sahayak Mandal Room No. 609, Floor No. 6, Ayakar Vai – Bhilad, At Post Sarigam Bhavan (Vejalpur), Prahalad Nagar, Road, Ahmedabad - 380015 Valsad – 396170 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahts6053N (Appellant) (Respondent) Appellant By : Shri Suresh K. Kabra, Ca Respondent By : Shri Ravi Kant Gupta, Ld.Cit(Dr) Date Of Hearing : 04/08/2025 Date Of Pronouncement : 18/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Ravi kant Gupta, Ld.CIT(DR)
Section 12ASection 2(15)

condoned the delay in filing the appeal by 562 days, and the appeal heard on merit. 9. We hold that the orders dated 18.09.2023 passed by the CIT(Exemption), Ahmedabad, rejecting the assessee’s applications under section 12A

KALIDAS KURJIBHAI BAVARIYA,BARDOLI, SURAT vs. INCOME TAX OFFICER, WARD-2, BARDOLI

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

ITA 390/SRT/2022[2012-13]Status: DisposedITAT Surat29 Sept 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.390/Srt/2022 Assessment Year: (2012-13) (Physical Hearing) Kalidas Kurjibhai Bavariya, Vs. The Ito, 5/B, Tulsi Park, Gandhi Road, Ward-2, Bardoli, Surat - 394601 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aynpb4062A (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 29/09/2023

Section 12ASection 138Section 144

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 336/SRT/2023[2013-14]Status: DisposedITAT Surat14 Aug 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant

Section 11Section 156Section 254(1)Section 271(1)(c)

condonation of delay is set aside. 10. Now adverting to the merit of the case, we find that in appeal for quantum assessment, the addition on account of disallowance for exemption under section 11 as well as disallowance of expenses was deleted and the appeal of assessee was allowed by this Tribunal in in ITA No.272/SRT/2018 (supra) by passing

SHRI 108 GOL VISHA SHRIMALI JAIN CHARITES SURAT,SURAT vs. DCIT, CPC, BANGALORE

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

ITA 262/SRT/2022[2015-16]Status: DisposedITAT Surat08 Jun 2023AY 2015-16

Bench: Shri Pawan Singh(Physical Hearing) Shri 108 Gol Visha Shrimali Jain D.C.I.T., (Cpc), Charities Surat, Bangalore. Vs. Jain Wadi Bh Bhulka Bhavan School, Anand Mahal Road, Adajan, Surat-395009. Pan No. Aabts 3025 N Appellant/ Assessee Respondent/ Revenue

Section 11(1)(a)Section 12ASection 143(1)Section 254(1)

condoning the delay and to consider the merit of the case. 3. The ld. AR of the assessee further submits that the assessee has good case on merit and is likely to succeed if the assessee is given one more opportunity to contest the case on merit. On merit, the ld. AR of the assessee submits that

GOODWILL FOUNDATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

ITA 426/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

condone the delay and admit both appeals for hearing. 6. The facts of the case in brief are that the assessee filed an application for approval under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A

GOODWILL FOUNATION CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), SURAT

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

ITA 427/SRT/2025[2024-25]Status: DisposedITAT Surat11 Jun 2025AY 2024-25

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.427 & 426/Srt/2025 (Assessment Years: 2024-25) (Hybrid Hearing) Goodwill Foundation Charitable Vs. The Cit(Exemption), Trust, Ahmedabad A 102, Sky Heaven Ved Gurukul Road Ved, Surat - 395004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtg9648P (Appellant) (Respondent) Appellant By Shri Harikrishna Gohil, Ar Respondent By Shri Mukesh Jain, Cit-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/06/2025

Section 12ASection 12A(1)(ac)Section 253(3)Section 80G(5)(iii)

condone the delay and admit both appeals for hearing. 6. The facts of the case in brief are that the assessee filed an application for approval under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A