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

Sorted by relevance

Mumbai320Pune314Ahmedabad230Delhi217Jaipur164Kolkata158Chennai147Bangalore144Hyderabad123Lucknow51Chandigarh51Surat49Rajkot43Cuttack42Indore42Amritsar41Visakhapatnam41Cochin40Calcutta37Nagpur34Karnataka24Raipur15Jodhpur15Panaji10Patna10Allahabad7Agra7Jabalpur6Guwahati6Ranchi3Dehradun3Himachal Pradesh2Varanasi2SC2Andhra Pradesh1Telangana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 12A104Section 1152Exemption39Condonation of Delay25Section 143(1)24Section 80G20Section 143(3)14Section 1013Addition to Income

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

condoned the delay. Therefore, for all practical purposes, the appeal filed on 06.03.2023 would be deemed to have been filed within the statutory period. Consequently, it will be presumed that the appellate proceedings were pending when the registration under section Page No. 4 I.T.A.No.358/VIZ/2024 Sri Kanaka Mahalakshmi Ammavari Temple 12A

Showing 1–20 of 41 · Page 1 of 3

13
Section 80G(5)12
Section 11(2)12
Disallowance7

MATHRUSRI MAHILA MANDALI TETALI,TETALI vs. COMMISSIONER OF INCOME TAX(EXEMPTION),, HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 214/VIZ/2024[NA]Status: PendingITAT Visakhapatnam17 Jan 2025

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.213 & 214/Viz/2024 Mathrusri Mahila Mandali Tetali V. Cit (Exemption) Aaykar Bhawan 8-124/31, Lalitha Nagar Opposite Lb Stadium Tetali, Tanuku Mandal Basheer Bagh, Hyderabad – 500004 Tetali- 534218, Andhra Pradesh Telangana [Pan: Aabtm7021J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 12A

condone the delay of 86 Page No. 3 I.T.A.Nos.213 & 214/VIZ/2024 Mathrusri Mahila Mandali Tetali days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 6. Briefly stated facts of the case are, assessee has been granted Registration under section 12A

MATHRUSRI MAHILA MANDALI TETALI,TANAKU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 213/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam17 Jan 2025

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.213 & 214/Viz/2024 Mathrusri Mahila Mandali Tetali V. Cit (Exemption) Aaykar Bhawan 8-124/31, Lalitha Nagar Opposite Lb Stadium Tetali, Tanuku Mandal Basheer Bagh, Hyderabad – 500004 Tetali- 534218, Andhra Pradesh Telangana [Pan: Aabtm7021J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 12A

condone the delay of 86 Page No. 3 I.T.A.Nos.213 & 214/VIZ/2024 Mathrusri Mahila Mandali Tetali days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 6. Briefly stated facts of the case are, assessee has been granted Registration under section 12A

CHAITANYA BHRATHI,VIZIANAGARAM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

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

ITA 179/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.179/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Vs. Chaitanya Bharathi Commissioner Of Income Tax Exemptions Ward Plot No. 02, Naidu Residency Hyderabad C.B. Colony, Cantonment Vizianagaram – 535003 Andhra Pradesh [Pan:Aaatc4803D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 12ASection 12A(1)(ac)

section 12A of the Act and submitted that after the insertion of the said proviso vide Finance Act, 2024 w.e.f. 01.10.2024, the Pr. CIT or the CIT is empowered to ascertain whether any reasonable cause for delay in filing the application while considering the petition filed for condonation

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

ITA 485/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2014-15

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

condonation of delay of 2513 days. He Further submitted that the delay in filing of appeal was due to the death of the Treasurer and Joint Secretary during the COVID-19 period. Ld.AR further submitted that if the Covid period is excluded by virtue of the order of the Hon’ble Supreme Court the delay is only 1777 days. Further

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

ITA 484/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2013-14

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

condonation of delay of 2513 days. He Further submitted that the delay in filing of appeal was due to the death of the Treasurer and Joint Secretary during the COVID-19 period. Ld.AR further submitted that if the Covid period is excluded by virtue of the order of the Hon’ble Supreme Court the delay is only 1777 days. Further

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 337/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2014-15

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

12A(2) strictly prohibits issuance of notice under section 148 in case of a trust for any year preceding assessment year, in which registration under section 12AA was granted, no action under section 147 could be taken for year 2015-16 and thus impugned notice was to be set aside.” 12. The SLP filed by the department before

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 339/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2016-17

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

12A(2) strictly prohibits issuance of notice under section 148 in case of a trust for any year preceding assessment year, in which registration under section 12AA was granted, no action under section 147 could be taken for year 2015-16 and thus impugned notice was to be set aside.” 12. The SLP filed by the department before

SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 489/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2013-14

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

12A(2) strictly prohibits issuance of notice under section 148 in case of a trust for any year preceding assessment year, in which registration under section 12AA was granted, no action under section 147 could be taken for year 2015-16 and thus impugned notice was to be set aside.” 12. The SLP filed by the department before

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 338/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

12A(2) strictly prohibits issuance of notice under section 148 in case of a trust for any year preceding assessment year, in which registration under section 12AA was granted, no action under section 147 could be taken for year 2015-16 and thus impugned notice was to be set aside.” 12. The SLP filed by the department before

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

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

ITA 196/VIZ/2025[2024-25 ]Status: DisposedITAT Visakhapatnam27 May 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

For Appellant: Shri I Kama Sastry, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)
Section 12Section 12ASection 80G

section 12A of the Act and submitted that after the insertion of the said proviso vide Finance Act, 2024 w.e.f. 1/10/2024, the Pr. CIT or the CIT ought to have considered the reasonable cause for delay in filing the application and condone

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

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

ITA 197/VIZ/2025[2024-25]Status: DisposedITAT Visakhapatnam27 May 2025AY 2024-25

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

For Appellant: Shri I Kama Sastry, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)
Section 12Section 12ASection 80G

section 12A of the Act and submitted that after the insertion of the said proviso vide Finance Act, 2024 w.e.f. 1/10/2024, the Pr. CIT or the CIT ought to have considered the reasonable cause for delay in filing the application and condone

ANNAPURNA CHARITABLE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 98/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.98/Viz/2023 ("नधा"रण वष" / Assessment Year : 2020-21) Annapurna Charitable Society, Vs. The Income Tax Officer, Visakhapatnam. Exemption Ward, Pan: Aaata 3097 P Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 11Section 139Section 139(1)Section 139(4)Section 139(5)Section 143(1)Section 4

condonation of delay in filing the Form-10B of the Act for the AY 2020-21, the Ld. CIT(A) has resorted to deny the exemption U/s. 11 of the Act stating that the return of income was filed belatedly on 31/3/2021. The Ld. AR vehemently submitted that this was not the subject matter of appeal before

BRITG FOUNDATION,VIZIANAGARAM vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD

In the result, appeal is allowed for statistical purposes

ITA 208/VIZ/2025[2022-23 to 2026-27]Status: DisposedITAT Visakhapatnam10 Jul 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.208/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2022-23 To 2026-27) Britg Foundation V. Commissioner Of Income Tax (Exemptions) 22-14-12, Kotlamadappa Street Aaykar Bhawan, Opp. L.B. Stadium Vizianagaram H.O. Basheer Bagh, Hyderabad – 500004 Telangana Vizianagaram – 535002 Andhra Pradesh [Pan:Aaetb5357K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Sanjeevarao, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

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

condone the delay of 90 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are, assessee filed an e-application in Form 10AB seeking registration under section 12AB of the Act. The Ld.CIT(E) issued notice to the assessee on 08.06.2024 in respect

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

ITA 465/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

Section 12A, as the Commissioner thought it fit to refuse to condone the long delay caused by the assessee in applying

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

ITA 467/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

Section 12A, as the Commissioner thought it fit to refuse to condone the long delay caused by the assessee in applying

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

ITA 382/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

Section 12A, as the Commissioner thought it fit to refuse to condone the long delay caused by the assessee in applying

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISAKHAPATNAM vs. ITO, WARD - 2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

ITA 322/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2025-26

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

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

condonation of delay and read out the contents of the affidavit, which is as under:- “1. The Order rejecting registration under section 12A

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISHAKHAPATNAM vs. ITO, WARD - 2(1), VISHAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

ITA 323/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2025-26

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

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

condonation of delay and read out the contents of the affidavit, which is as under:- “1. The Order rejecting registration under section 12A

SRI VENKATESWARA VIDYA PEETH,,HYDERABAD vs. THE CIT(EXEMPTIONS),, HYDERABAD

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

ITA 38/VIZ/2016[2015-16]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Sri Venkateswara Vidya Vs. Cit(Exemptions), Peeth, C/O Samuel Nagadesi, Hyderabad. Ca, 408, Sri Ramakrishna Towers, Beside Image Hospital, Nagarjuna Nagar, Ameerpet, Hyderabad, Telangana. Pan No. Aaets 8295 F (Appellant) (Respondent)

For Appellant: Shri Samuel Nagadesi, FCAFor Respondent: Shri Deba Kumar Sonawal, CIT DR
Section 12ASection 12A(1)(aa)Section 80G

delay is condoned. (M/s. Sri Venkateswara Vidya Peeth) 3. So far as merits of the case is concerned, the assessee has filed an application in Form No. 10A for registration under section 12A