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.

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

Sorted by relevance

Pune177Chennai136Mumbai119Ahmedabad97Jaipur83Delhi50Kolkata46Bangalore40Hyderabad27Surat20Rajkot17Lucknow16Nagpur10Chandigarh8Amritsar7Agra6Indore6Panaji4Raipur3Allahabad3Jodhpur3Visakhapatnam2Cuttack2Calcutta2SC1Varanasi1Jabalpur1

Key Topics

Section 12A66Section 12A(1)(ac)34Exemption20Section 80G(5)17Charitable Trust15Section 1112Section 80G11Section 80G(5)(iii)10Section 253(3)

SHRI SARVAJAINK GANPATI USTAV FUND HIRA MENTION NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1273/SRT/2024[NA]Status: DisposedITAT Surat25 Aug 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1273/Srt/2024 (Hybrid Hearing) Sri Sarvajaink Ganpati Ustav Commissioner Of Income-Tax बनाम/ Fund Hira Mention Navsari, (Exemption), Ahmedabad-380 014 Vs. Hira Mention Chawl, Vijalpore Road, Siddhivinayak Road, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacts 3822 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sujesh C. Suratwala, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 15/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/08/2025

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

delay is condoned and the appeal is admitted. 4. Brief facts of the case are that the appellant electronically filed an application for approval under clause (iii) of first proviso to sub section (5) of section 80G of the Act in Form No. 10AB. The CIT(E) observed that objects of the assessee-trust were religious in nature, which contravene

8
Condonation of Delay8
Deduction5
Limitation/Time-bar5

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

condonation of delay for filing form 10B whereby it has been held by various judicial pronouncements that audit report can be filed at even appellate stage more particularly as held by the jurisdictional High Court in case of Trust for Reaching The Unreached Through Trustee v. CIT(Exemption) (2021) 279 Taxman 229 (Guj) that a trust cannot be denied exemption

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

condonation of delay for filing form 10B whereby it has been held by various judicial pronouncements that audit report can be filed at even appellate stage more particularly as held by the jurisdictional High Court in case of Trust for Reaching The Unreached Through Trustee v. CIT(Exemption) (2021) 279 Taxman 229 (Guj) that a trust cannot be denied exemption

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

condonation of delay for filing form 10B whereby it has been held by various judicial pronouncements that audit report can be filed at even appellate stage more particularly as held by the jurisdictional High Court in case of Trust for Reaching The Unreached Through Trustee v. CIT(Exemption) (2021) 279 Taxman 229 (Guj) that a trust cannot be denied exemption

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)

ii) of Clause 5.1 having heading "Allowing certain expenditure in case of denial of exemption" whereby situation applicable to the appellant trust is explained that in cases of submission of late audit report, entire receipt is taxed and no deduction of expenditure is allowed by the department. Since the amendment is clarificatory, being beneficial to the assessee, the appellant would

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 394/SRT/2025[NA]Status: DisposedITAT Surat14 Aug 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Ravikant Gupta, Ld.CIT(DR)
Section 12ASection 80GSection 80G(5)

ii) dated 07.03.2023 & the assessee application in Form 10AB for approval u/s. 80G(5) dated 10.03.2023 of the Act and also rejected provisional approval, and also cancel the provision of the assessee. 2. Since, the two appeals filed by the same assessee, for similar issues are involved related to one assessee, these two appeals have been clubbed and ITA No.393

PAREEK VIKAS TRUST-SURAT,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 393/SRT/2025[NA]Status: DisposedITAT Surat14 Aug 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Ravikant Gupta, Ld.CIT(DR)
Section 12ASection 80GSection 80G(5)

ii) dated 07.03.2023 & the assessee application in Form 10AB for approval u/s. 80G(5) dated 10.03.2023 of the Act and also rejected provisional approval, and also cancel the provision of the assessee. 2. Since, the two appeals filed by the same assessee, for similar issues are involved related to one assessee, these two appeals have been clubbed and ITA No.393

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)

5. We have heard both parties on this preliminary issue and find that the delay of 90 and 86 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit for condonation of delays would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing

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)

5. We have heard both parties on this preliminary issue and find that the delay of 90 and 86 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit for condonation of delays would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing

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)

80G(5) of Act granted by CIT-II, Surat vide certificate dated 05.10.2010.The assessee further submitted that the accounts of the trust are also audited, not only under the IT Act but also under Bombay Public Trust Act. Copy of the Audit report dated 29.09.2019 for above year issued under Bombay Public Trust Act was also submitted before

SHREE SURAT SOUTH JARI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 245/SRT/2025[2025-26]Status: DisposedITAT Surat11 Jun 2025AY 2025-26

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

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

ii) that ITA Nos.246 & 245/SRT/2025/AY.2025-26 Shree Surat South Jain Mandal the activities of trust or institution are in consonance with the objects of the trust or institution and (iii) that other laws material for the purpose of achieving objects are complied with. The CIT(E) rejected the application filed in Form 10AB for approval sub-clause (iii) of clause

SHREE SURAT SOUTH JARI MANDAL,SURAT vs. CIT(EXEMPTION), AHEMDABAD

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

ITA 246/SRT/2025[2025-26]Status: DisposedITAT Surat11 Jun 2025AY 2025-26

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.246 & 245/Srt/2025 (Assessment Years: 2025-26) (Hybrid Hearing) Shree Surat South Jari Mandal, Vs. The Cit(Exemption), B-2271, Gopipura, Parsiwad, Ahmedabad Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavts8551K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 04/06/2025 Date Of Pronouncement 11/06/2025

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

ii) that ITA Nos.246 & 245/SRT/2025/AY.2025-26 Shree Surat South Jain Mandal the activities of trust or institution are in consonance with the objects of the trust or institution and (iii) that other laws material for the purpose of achieving objects are complied with. The CIT(E) rejected the application filed in Form 10AB for approval sub-clause (iii) of clause

JAINAM CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 174/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

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

5. We have heard both parties and perused the materials available on record. We find that the delay of 48 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing. 6. Brief facts

JAINAM CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 175/SRT/2025[NA]Status: DisposedITAT Surat21 Jul 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.174 & 175/Srt/2025 (Hybrid Hearing) Jainam Charitable Trust, Vs. The Cit (Exemption), 02, Samta Bunglows, Nehru Nagar Ahmedabad Dumas Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaetj2070K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

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

5. We have heard both parties and perused the materials available on record. We find that the delay of 48 days in filling appeals, was neither intentional nor deliberate. The reasons given in the affidavit would constitute “sufficient cause” for delay in filing these appeals. We, therefore, condone the delay and admit both appeals for hearing. 6. Brief facts

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 332/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

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

80G(5) which is necessary for raising funds to fulfil the object of Trust. On the facts and in the circumstances of the case the trust may be granted registration as well as approval U/s.80G(5) by setting aside orders under appeal to the file of CIT(Exemption Ahmedabad). The appellant may be allowed to rectify to modify to alter

HRIDAYKUNJ FOUNDATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 333/SRT/2025[NA]Status: DisposedITAT Surat11 Aug 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

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

80G(5) which is necessary for raising funds to fulfil the object of Trust. On the facts and in the circumstances of the case the trust may be granted registration as well as approval U/s.80G(5) by setting aside orders under appeal to the file of CIT(Exemption Ahmedabad). The appellant may be allowed to rectify to modify to alter

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 196/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

80G(5) of the Act. 2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust appeals before this Tribunal

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 199/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

80G(5) of the Act. 2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust appeals before this Tribunal

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 198/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

80G(5) of the Act. 2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both appeals before this Tribunal. In the affidavit, it has been stated that

GANESHMAL CHORARIA FOUNDATION AND CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 197/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 12ASection 12A(1)(ac)Section 253(3)

80G(5) of the Act. 2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late by 436 and 289 days in terms of provisions of section 253(3) of the Act. The assessee has filed affidavits giving similar reasons for delays in filing both ITA Nos.196 to 199/SRT/2025 Ganeshmal Choraria Foundation & Charitable Trust appeals before this Tribunal