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2,434 results for “condonation of delay”+ Section 12Aclear

Sorted by relevance

Mumbai341Pune312Ahmedabad231Delhi229Jaipur165Kolkata160Chennai154Bangalore144Hyderabad105Surat55Lucknow54Indore53Chandigarh47Cochin42Rajkot42Cuttack39Visakhapatnam37Calcutta37Nagpur35Amritsar32Karnataka24Jodhpur15Raipur15Patna14Panaji10Allahabad7Jabalpur6Agra6Guwahati6Ranchi5Dehradun3Himachal Pradesh2Varanasi2SC2Andhra Pradesh1Telangana1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 12A256Section 80G92Exemption92Section 12A(1)(ac)80Section 1172Section 80G(5)55Section 143(1)33Condonation of Delay33Section 80G(5)(iii)29Addition to Income

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)

condonation of delay under Section 119(2)(b) of the Act. under Section 119(2)(b) of the Act. The relevant finding of the Ld. nt finding of the Ld. CIT(A) is reproduced as under: CIT(A) is reproduced as under: “Decision: 6.1 The statement of facts, grounds of appeal, and the order The statement of facts, grounds

Showing 1–20 of 2,434 · Page 1 of 122

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29
Charitable Trust24
Natural Justice21

UMMEED FOUNDATION,AL SHAKREEN APT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PMT BUILDING COMMERCIAL COMPLEX

In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for In the result, the grounds of the assessee are allowed for statistical purposes

ITA 1876/MUM/2024[2023-24]Status: DisposedITAT Mumbai24 Jul 2024AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Ummeed Foundation, Cit(E), Pune, Room No. 204, A1 Shakreen Apt, 322, 3Rd Floor, Income Tax Vs. Waf Acomplex Chs, H-104, Office, Pmt Building Sharifa Road, Amrut Nagar, City Commercial Complex, Shankar Convent High School, Thane, Sheth Road, Swargate, Kausa B.O., Maharashtra-400612. Pune-411037. Pan No. Aaatu 4914 H Appellant Respondent

For Appellant: Mr. Ankush Kapoor, CIT-DRFor Respondent: Mr. Rohan Dedhia
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

12A of the Act, up to 30/09/2023. up to 30/09/2023. Thus, no further extension of time has been granted ther extension of time has been granted for application under clause (iii) of first proviso to sub for application under clause (iii) of first proviso to sub-section (5) of section (5) of section 80G of the Act vide the said

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19
Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

condonation of delay u/s 119(2)(b) does not vest with the AO\nbut with the Commissioner of Income Tax. Hence, plea for accepting\nthe revised computation and Form 10B dated 04.02.2021 is hereby\nrejected. As stated in the show cause, as per section 12A

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 763/PUN/2025[2018-19]Status: DisposedITAT Pune31 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 765/PUN/2025[2019-20]Status: DisposedITAT Pune31 Jul 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 766/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 761/PUN/2025[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

condonation of the delay in filing Form No. 108. The same is reproduced as herewith: Under the provisions of section 12A

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

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

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

ITA/754/2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

condonation of the delay in submitting the application was also filed. The returns of income would also appear to have been filed claiming exemption under section 11 of the Act in respect of the entire income of the assessee – society on the ground that it had applied for registration under section 12A

DIRECTOR OF INCOME TAX (EXEMPTION) vs. VISHWA JAGRITI MISSION

ITA-754/2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

condonation of the delay in submitting the application was also filed. The returns of income would also appear to have been filed claiming exemption under section 11 of the Act in respect of the entire income of the assessee – society on the ground that it had applied for registration under section 12A

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

ITA - 754 / 2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

condonation of the delay in submitting the application was also filed. The returns of income would also appear to have been filed claiming exemption under section 11 of the Act in respect of the entire income of the assessee – society on the ground that it had applied for registration under section 12A

SHA HURGOWAN ANANDJI DESAI CHARITIES ,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC , BENGULURU

In the result, the appeal of the assessee

ITA 2807/MUM/2024[2022-23]Status: DisposedITAT Mumbai30 Aug 2024AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2022-23 Sha Hurgowan Anandji Desai Dy. Director Of Income-Tax, Cpc Charities, Bengaluru, 18, Bhaskar Lane, Bhuleshwar, Vs. Income Tax Officer Exemption Mumbai-400002. Ward 2(3), 6Th Floor, Mtnl Te Building Pedder Road, Mumbai-400026. Pan No. Aaats 0405 R Appellant Respondent

For Respondent: Ms. Vasanti Patel, &
Section 11

delay may kindly be condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the condoned and the benefits of Section 11 be granted to the Appellant. Appellant. 4. 4. Without prejudice to the above, 4. Without prejudice to the above, it is submitted that on the facts

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

condonation of delay as per CBDT Circulars No. 02/2020 dated 03.01.2020 issued vide F.No.- 197/55/2018-ITA-I (For Form-10B). (F) It is also worthwhile to mention here that Hon’ble CBDT vide its circular (1/1148- CBDT F. No. 267/482/77-IT (Part) dated February 9, 1978--CBDT Bulletin Tech. XXIII/582.) (P.B.- 23) clarified that the exemption as available to trust under section

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

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

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

condonation of delay as per CBDT Circulars No. 02/2020 dated 03.01.2020 issued vide F.No.- 197/55/2018-ITA-I (For Form-10B). (F) It is also worthwhile to mention here that Hon’ble CBDT vide its circular (1/1148- CBDT F. No. 267/482/77-IT (Part) dated February 9, 1978--CBDT Bulletin Tech. XXIII/582.) (P.B.- 23) clarified that the exemption as available to trust under section

RAAHAT HUMANITARIAN FOUDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee i

ITA 4775/MUM/2024[2024-25]Status: DisposedITAT Mumbai20 Dec 2024AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2024-25 Raahat Humanitarian Foundation, Cit (Exemptions), A 204, Zubaida Park, Behind Simla Room No. 601, 6Th Floor, Cumballa Hill Vs. Park, Old Mumbai Pune Road, Mtnl Te Building Pedder Road, Dr Kausa Mumbra, Gopalrao Deshmukh Marg, Thane-400612. Mumbai-400026. Pan No. Aaetr 9830 K Appellant Respondent

For Appellant: Mr. Tanzil PadvekarFor Respondent: 17/12/2024
Section 11Section 12A

condone such delay and such application shall be deemed to ation shall be deemed to have been filed within time;] have been filed within time;]” 6.2 The process of granting registration process of granting registration for application of the for application of the category under section 12A

MANDAVA FOUNDATION,HYDERABAD vs. ITO(EXEMPTIONS), WARD-1(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 47/HYD/2024[2024-25]Status: DisposedITAT Hyderabad15 Mar 2024AY 2024-25

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri A.V. Raghuram, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 12ASection 12A(1)(ac)

section 12A of the Act was over by 31/03/2022, but the same was extended subsequently by the CBDT up to 30/09/2023 on two occasions and the learned CIT(E) has no jurisdiction to condone the delay

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay in furnishing the auditor's report and accept the same at a belated stage. It has been clarified that the exemption available to the trust under Section 11 may not be denied merely on account of delay in furnishing the auditor's report. The word "shall" occurring in Section 12A

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay in furnishing the auditor's report and accept the same at a belated stage. It has been clarified that the exemption available to the trust under Section 11 may not be denied merely on account of delay in furnishing the auditor's report. The word "shall" occurring in Section 12A

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay in furnishing the auditor's report and accept the same at a belated stage. It has been clarified that the exemption available to the trust under Section 11 may not be denied merely on account of delay in furnishing the auditor's report. The word "shall" occurring in Section 12A