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.

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

Sorted by relevance

Pune131Jaipur63Ahmedabad59Mumbai55Chennai43Kolkata26Delhi24Bangalore20Nagpur13Lucknow13Hyderabad11Surat9Rajkot8Indore7Panaji5Agra5Raipur4Chandigarh4Allahabad3Jodhpur2Amritsar2SC1Cuttack1Varanasi1

Key Topics

Section 12A55Section 12A(1)(ac)24Section 80G(5)21Section 253(3)9Exemption9Charitable Trust6Section 80G(5)(iii)5Condonation of Delay2

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

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

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1307/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

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

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1308/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

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

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

SHARDABEN ARJANBHAI DHOLAKIYA WELFARE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1306/SRT/2024[N.A]Status: DisposedITAT Surat30 Apr 2025

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1306 To 1308/Srt/2024 (Physical Hearing) Shardaben Arjanbhai Dholakiya Vs. The Cit(Exemption), Welfare Trust, Ahmedabad B-8, Vallabhnagar Society, Opp – Baroda Pristage Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdts8099R (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashish Pophare, Cit(Dr) Date Of Hearing 06/03/2025 Date Of Pronouncement 30/04/2025

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

section 253(3) of the Act. The assessee ITA Nos.1306 to1308/SRT/2024 Shardaben Arjanbhai Dholakiya has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the CIT(E) rejected approval u/s 80G(5) on the ground that application for registration u/s 12A(1)(ac)(vi) was rejected vide order dated

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

Appeals of the assessee are treated as allowed

ITA 198/SRT/2025[NA]Status: DisposedITAT Surat19 Aug 2025
Section 12ASection 12A(1)(ac)Section 253(3)

80G(5) of the Act.\n2. The appeals filed by the assessee in ITA No.197 & 199/SRT/2025 are late\nby 436 and 289 days in terms of provisions of section 253(3) of the Act. The\nassessee has filed affidavits giving similar reasons for delays in filing both\nappeals 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 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

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

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