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2,279 results for “condonation of delay”+ Charitable Trustclear

Sorted by relevance

Mumbai325Chennai310Ahmedabad288Pune256Jaipur169Bangalore140Delhi126Kolkata119Hyderabad89Surat46Chandigarh45Indore42Amritsar40Cuttack33Rajkot31Cochin31Lucknow29Nagpur28Visakhapatnam26Patna19Jodhpur19Agra17Raipur16Ranchi8Jabalpur7Guwahati5Allahabad5Panaji5Dehradun2SC2Varanasi1

Key Topics

Section 12A203Section 1192Exemption92Section 80G77Section 12A(1)(ac)49Charitable Trust47Condonation of Delay38Section 80G(5)35Addition to Income31Section 143(1)

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

Showing 1–20 of 2,279 · Page 1 of 114

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26
Section 143(3)26
Section 153A21
ITA 5/JODH/2022[2018-19]Status: Disposed
ITAT Jodhpur
06 Oct 2023
AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 423/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

Charitable Trust v. Dy. CIT\n(280 ITR 357) and held that mixing up of papers with other\npapers are sufficient cause for not filing the appeal in time.\nThe Madras High Court further observed that the\nexpression \"sufficient cause\" should be interpreted to\nadvance substantial justice. Therefore, advancement of\nsubstantial justice is the prime factor while considering the\nreasons

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 425/BANG/2024[2013-14]Status: DisposedITAT Bangalore29 May 2024AY 2013-14
For Respondent: Shri D.K. Mishra, CIT-DR
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

Charitable Trust v. Dy. CIT\n(280 ITR 357) and held that mixing up of papers with other\npapers are sufficient cause for not filing the appeal in time.\nThe Madras High Court further observed that the\nexpression \"sufficient cause\" should be interpreted to\nadvance substantial justice. Therefore, advancement of\nsubstantial justice is the prime factor while considering the\nreasons

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

charitable and religious purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

charitable and religious purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

charitable and religious purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

charitable and religious purpose, has incurred religious expenditure which is less than 5% of the total expenses of the Trust. In such a case, the trust may be eligible for certificate u/s 80G of the Act and at the same time would not be liable to be taxed for the anonymous donations received by virtue of Section 115BBC

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3445/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

For Appellant: Mr. Ketan PatelFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 143(1)

charitable trust, registered under the provisions of the Act, and filed its return of income for the assessment year under consideration on its return of income for the assessment year under consideration on its return of income for the assessment year under consideration on 29.11.2023 declaring total income at ₹86,859. The return was 29.11.2023 declaring total income

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)

condonation of delay. 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 ITA 27/Srt/2023 Navbharat Charitable Trust

FIRST GLOBAL STOCKBROKING PVT LTD,VASHI, NAVI MUMBAI vs. DY. COMMISSIONER OF INCOME TAX 4(1) (1), AAYEKAR BHAVAN MUMBAI

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 1787/MUM/2024[2012-13]Status: DisposedITAT Mumbai19 Aug 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2012-13 First Global Stockbroking Pvt. Ltd., Dy. Cit 4(1)(1), Ratnam Square, Aayakar Bhavan, M.K. Road, Plot No. 38/39, Sector 19A, Vs. Mumbai-400001. Maharashtra-400703. Pan No. Aaacf 0661 K Appellant Respondent

For Appellant: Mr. Satish ModyFor Respondent: 08/07/2024
Section 249(2)Section 249(3)Section 40

delay. The Coordinate bench of Coordinate bench of Tribunal in the case of Bajaj Tribunal in the case of Bajaj Hindustan Ltd. (supra) Ltd. (supra), accordingly, condoned the more the more than 180 days. The Hon’ble Madras High Court in the case of Sreenivas days. The Hon’ble Madras High Court in the case of days

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 954/BANG/2022[2018-19]Status: DisposedITAT Bangalore22 Feb 2023AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 234Section 255Section 255(3)Section 36

condoning the delay. Hon’ble Madras High Court consider an issue in the case of Srinivas Charitable Trust Vs. DCIT

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

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

ITA 281/BANG/2024[2012-23]Status: DisposedITAT Bangalore15 May 2024AY 2012-23

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

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

ITA 282/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 May 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

ITA 283/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

ITA 280/BANG/2024[2012-13]Status: DisposedITAT Bangalore15 May 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 144Section 68

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

ITA 476/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT
Section 12A(1)(ac)Section 3Section 5Section 80G

condonation of delay came to be filed. 5. Both the impugned orders are dated 29.11.2024. As mentioned in Forms 36, applicant Trust claims to have been served with/communicated Shri Shanidev Charitable

SHRI SHANIDEV CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are hereby dismissed being barred by limitation

ITA 477/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT
Section 12A(1)(ac)Section 3Section 5Section 80G

condonation of delay came to be filed. 5. Both the impugned orders are dated 29.11.2024. As mentioned in Forms 36, applicant Trust claims to have been served with/communicated Shri Shanidev Charitable

DILIP PREMNARAYAN KABRA,MUMBAI vs. DCIT CIRCLE 17(1), MUMBAI

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

ITA 1774/MUM/2023[2012-13]Status: DisposedITAT Mumbai22 Sept 2023AY 2012-13

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledilip Premnarayan Kabra V. Dcit – Circle 17(1) 117, Kautilya Bhavan 4Th Floor, Arihant Mansion G Block, Bkc Avenue 3 K.N. Road, Masjid Bunder Bandra (E), Mumbai - 400051 Mumbai - 400009 Pan: Ahcpk9734A (Appellant) (Respondent) Assessee Represented By : Mr. Aditya Maheswari Department Represented By : Smt Mahita Nair

condoning the delay. The Madras High Court considered an identical issue in the case of Sreenivas Charitable Trust v. Dy. CIT (280 ITR 357) and held

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 250Section 69A

condoned more than six hundred days delay. It is pertinent to mention herein that the view taken by the present author in that case was overruled by the Third Member. 4.3. The Madras High Court in the case of Sreenivas Charitable Trust