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1,010 results for “condonation of delay”+ Section 12A(1)(ac)clear

Sorted by relevance

Pune227Ahmedabad142Mumbai122Jaipur86Chennai79Kolkata52Delhi44Calcutta34Hyderabad33Surat27Chandigarh24Rajkot23Nagpur18Bangalore16Lucknow14Amritsar11Cochin11Indore10Visakhapatnam6Agra5Patna5Jabalpur4Panaji4Jodhpur3Raipur2Guwahati2Ranchi2Dehradun2Allahabad2

Key Topics

Section 12A338Section 12A(1)(ac)177Section 80G105Exemption98Section 80G(5)91Condonation of Delay43Charitable Trust35Section 80G(5)(iii)32Limitation/Time-bar28Section 11

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

In the result, both the appeals of the assessee

ITA 7889/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

section 12A(1)(ac) (ac) of the Act a proviso has been inserted has been inserted by way of the Finance (No.2) Act, 2024 by way of the Finance (No.2) Act, 2024 with effect from 1/10 10/24 which authorise the Commissioner of /24 which authorise the Commissioner of Income-tax Exemption tax Exemption to condone delay

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

Showing 1–20 of 1,010 · Page 1 of 51

...
25
Natural Justice18
Addition to Income15

In the result, both the appeals of the assessee

ITA 7890/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

section 12A(1)(ac) (ac) of the Act a proviso has been inserted has been inserted by way of the Finance (No.2) Act, 2024 by way of the Finance (No.2) Act, 2024 with effect from 1/10 10/24 which authorise the Commissioner of /24 which authorise the Commissioner of Income-tax Exemption tax Exemption to condone delay

STARS FORUM,PUNE vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 493/PUN/2025[NA]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G

ac) of sub-section (1) of section 12A of the IT Act filed on 28.06.2024 and denying the application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 28.06.2024. ITA No.1219/PUN/2025 : 2. There is a delay of 129 days in filing of the present appeal

STARS FORUM,PUNE vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1219/PUN/2025[-]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G

ac) of sub-section (1) of section 12A of the IT Act filed on 28.06.2024 and denying the application for approval in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the IT Act filed on 28.06.2024. ITA No.1219/PUN/2025 : 2. There is a delay of 129 days in filing of the present appeal

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 50/RJT/2025[NA]Status: DisposedITAT Rajkot30 Jun 2025
Section 12ASection 12A(1)(ac)

section 12A(1)(ac)(ii) instead of 12A(1)(ac)(iii). The appeal was filed with a delay of 53 days.", "held": "The Tribunal condoned

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(1)(ac

SEVEN HILLS EDUCATIONAL SOCIETY,HYDERABAD vs. ITO., (EXEMPTIONS) - WARD-1(4), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 858/HYD/2024[2024-25]Status: DisposedITAT Hyderabad21 Nov 2024AY 2024-25

Bench: Shri Manjunatha .G, Hon’Ble Accountnt Member & Shri K. Narasimha Chary, Hon’Bleआ.अऩी.सं / Ita No. 858/Hyd/2024 (ननधधारण वषा / Assessment Year: 2024-25)

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

ac) of sub- section (1) of section 12A of the Act, by bringing the mistake to the notice of the authorities, since the assessee holds the registration under section 12A of the Act. When the CBDT took cognizance of the matter and by way of circulars extended the due date for filing Form 10A, it cannot be said that

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)

ac) of sub-section (1) of section 12A of the Act, section (1) of section 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

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)

ac) of sub-section (1) of section 12A of the Act, by bringing the mistake to the notice of the authorities, since the assessee holds the registration under section 12A of the Act. When the CBDT took cognizance of the matter and by way of circulars extended the due date for filing Form 10A, it cannot be said that

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 1281/MUM/2022[2022-23]Status: DisposedITAT Mumbai07 Sept 2022AY 2022-23

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

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

condone the delay of 326 days. Ground No. 2: a. The Hon. Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional registration" in Form 10AC Order for Provisional registration in Form 10AC under Sub clause (i) of clause (ac) of sub-section (1) of section 12A

D K AJMERA FOUNDATION TRUST,MUMBAI-400077 vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BANGALORE

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

ITA 1279/MUM/2022[2022-23]Status: DisposedITAT Mumbai07 Sept 2022AY 2022-23

Bench: Us Also Falls Within The Covid Period. Pursuant To The Relaxation Granted By The Hon’Ble Supreme Court, We Are Inclined To Condone The Delay In Filing Of The Appeals By The Assessee & Admit The Same For Adjudication.

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

condone the delay of 326 days. Ground No. 2: a. The Hon. Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional registration" in Form 10AC Order for Provisional registration in Form 10AC under Sub clause (i) of clause (ac) of sub-section (1) of section 12A

BHAKTI TRUST,MUMBAI-400088 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 1282/MUM/2022[2022-23]Status: DisposedITAT Mumbai22 Aug 2022AY 2022-23

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Shri N.B. GandhiFor Respondent: Dr. Mahesh Akhade
Section 12ASection 12A(1)Section 12A(1)(a)Section 12A(1)(ac)Section 80GSection 80G(5)

condone the delay of 326 days. Ground No. 2 a. The Hon Principal Commissioner of Income Tax / Commissioner erred in passing "order for provisional registration in Form 10AC Order for Provisional registration in Form 10AC under Sub clause (1) of clause (ac) of sub-section (1) of section 12A

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 217/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

condone such delay and such application shall be deemed to have been filed within time;] 5. Since the Assessee was already having registration u/s.12AA of the Act, as per Amended Section 12A(1)(ac

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 216/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

condone such delay and such application shall be deemed to have been filed within time;] 5. Since the Assessee was already having registration u/s.12AA of the Act, as per Amended Section 12A(1)(ac

RAJAH ANNAMALAIPURAM SRI IYYAPPASWAMI TEMPLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 2865/CHNY/2025[-]Status: DisposedITAT Chennai23 Dec 2025

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.P.M. Kathir, Advocate &For Respondent: Mr.ARV Sreenivasan, CIT
Section 12ASection 12A(1)(ac)

1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) seeking regular registration u/s.12AB of the Act. 2. There is a delay of ‘1035’ days in filing of appeal (ITA No.2866/Chny/2025) against the impugned order of the CPC/PCIT(E); and there is a delay of ‘47’ days in filing of appeal (ITA No.2865/Chny/2025) against

RAJAH ANNAMALAIPURAM SRI IYYAPPASWAMI TEMPLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 2866/CHNY/2025[-]Status: DisposedITAT Chennai23 Dec 2025

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.P.M. Kathir, Advocate &For Respondent: Mr.ARV Sreenivasan, CIT
Section 12ASection 12A(1)(ac)

1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) seeking regular registration u/s.12AB of the Act. 2. There is a delay of ‘1035’ days in filing of appeal (ITA No.2866/Chny/2025) against the impugned order of the CPC/PCIT(E); and there is a delay of ‘47’ days in filing of appeal (ITA No.2865/Chny/2025) against

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

In the result, both the appeals are allowed for statistical purposes

ITA 6809/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani,ARsFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 12ASection 8

condonation of delay in filing Form 10AB: and the application for renewal of registration under section 12A(1)(ac)(iii), holding

CHAITNYA PRATISHTAN,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

In the result, both the appeals in ITA No

ITA 152/PUN/2025[NOT APPLICABLE]Status: DisposedITAT Pune29 May 2025

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

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

condone the delay. However, the contention of the assessee is not acceptable considering the following: 3.1 The CBDT vide Circular No.6/2023 dated 24/05/2023, extended the date of filing of Form No.10A in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section

CHAITNYA PRATISHTAN,ICHALKARANJI vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

In the result, both the appeals in ITA No

ITA 151/PUN/2025[NOT APPLICABLE]Status: DisposedITAT Pune29 May 2025

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

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

condone the delay. However, the contention of the assessee is not acceptable considering the following: 3.1 The CBDT vide Circular No.6/2023 dated 24/05/2023, extended the date of filing of Form No.10A in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section

DAKSHIN GUJARAT SAMAST CHAUDHARI SAMAJ CHERITABLE TRUST FEDERATION,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

ITA 743/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 Jun 2025
Section 12A(1)(ac)Section 80G(5)(iii)

12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The CIT(Exemption) rejected these applications ex parte due to non-response to notices, and also cancelled earlier registration/approval.", "held": "The Tribunal condoned the delay