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1,063 results for “condonation of delay”+ Section 80G(5)(iii)clear

Sorted by relevance

Pune215Chennai152Mumbai150Ahmedabad146Jaipur79Kolkata78Delhi46Bangalore43Hyderabad29Surat25Rajkot19Nagpur15Lucknow13Chandigarh13Agra6Jabalpur6Indore5Amritsar5Panaji4Jodhpur3Cuttack3Cochin3Visakhapatnam2Guwahati1SC1Allahabad1

Key Topics

Section 12A235Section 80G223Section 80G(5)144Exemption91Section 12A(1)(ac)79Section 80G(5)(iii)74Condonation of Delay44Charitable Trust37Limitation/Time-bar32Section 11

KHANDESH MARATHA MANDAL,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

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

ITA 1302/PUN/2025[-]Status: DisposedITAT Pune25 Nov 2025

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

For Appellant: Shri Abhilash HiranFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)Section 80G(5)(vi)

iii) of first proviso to section 80G(5) of the Income Tax Act, 1961. 8. In view of the above, the application dated 07/10/2024 in form 10AB filed by the assessee is hereby rejected.” 4. Aggrieved, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto. 5. The Ld. AR submitted that the assessee

DECCAN GYMKHANA,PUNE vs. CIT(EXEMPTION), PUNE

Showing 1–20 of 1,063 · Page 1 of 54

...
18
Section 80G(5)(iv)17
Addition to Income14

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

ITA 444/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 30.09.2023 for approval of the trust under clause (iii) of first proviso to sub section (5) of section 80G

DECCAN GYMKHANA,DECCAN vs. CIT(EXEMPTION), PUNE, PUNE

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

ITA 1554/PUN/2025[-]Status: DisposedITAT Pune27 Oct 2025

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

For Appellant: S/Shri Sharad A Vaze &For Respondent: Shri Amol Khairnar, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(vi)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 30.09.2023 for approval of the trust under clause (iii) of first proviso to sub section (5) of section 80G

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1151/CHNY/2025[-]Status: DisposedITAT Chennai03 Oct 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri M.Viswanathan, C.AFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 80GSection 80G(5)(iii)

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section 12A and 80G are closely inter-linked and or rather supplementing their independent objectives. The present

KALYAN CHARITY TRUST,PUNE vs. CIT (EXEMP), PUNE

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

ITA 946/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

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

ITA 947/PUN/2025[2024-25]Status: DisposedITAT Pune31 Jul 2025AY 2024-25

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

For Appellant: Shri S.M. BandiFor Respondent: Shri Amol Khairnar
Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(vi)

iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 814/CHNY/2025[-]Status: DisposedITAT Chennai30 Jun 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri K. Vishva Padmanabhan, C.AFor Respondent: Shri G. Nandha Kumar, CIT
Section 10Section 12ASection 4Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

iii) of first proviso to section 80G(5) of the Income Tax Act, 1961 [“Act” in short]. 2. We find that this appeal is filed with a delay of 294 days. The assessee filed an affidavit for condonation

ARUN AASHRAY ,PUNE vs. CIT CENTRAL CIRCLE 1(1), PUNE, PUNE

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

ITA 73/PUN/2025[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraarun Aashray The Cit (Exemption), 1541 Clover Highlands, Near Pune Vs. Nibm, Pisoli Road, Kondhwa, Pune – 411048 Pan: Aacta2725Q (Appellant) (Respondent) Assessee By : Shri Nikhil Mutha Department By : Shri Prashant Gadekar Date Of Hearing : 15-04-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Prashant Gadekar
Section 10Section 10(230)Section 119Section 80Section 80GSection 80G(5)

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 3. Facts of the case in brief, are that the assessee filed an application in Form No.10AB on 28.09.2023 for approval under clause (iii) of first proviso to sub section (5) of section 80G

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

delay in filing the Form No.10AB, u/s 80G(5) of the Act. The Tribunal is a final fact finding authority, and based on the assessee`s facts and undue hardship created by the clause (iii) of 3rd proviso of section 80(5) of the Act, the Tribunal may condone

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR
Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

iii) of first proviso to sub-section (5) of section 80G of the Act within the time period of at least six months prior to expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. The time limits prescribed therein is mandatory and the Commissioner of Income Tax has no power

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

ITA 667/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

For Appellant: S. Banerjee, A.RFor Respondent: Amitava Sen, Addl. CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section 80G.” 3. The facts of the case stated briefly are that the assessee is a charitable trust and had been granted provisional approval u/s 80G(5)(iv) of the Act in Form 10AC vide order dated 18.05.2023 for a period commencing from 18.05.2023 to AY 2026-27. Subsequently, the assessee also filed an application for registration u/s 80G(5

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)

iii) of first proviso to sub-section (5) of section (5) of section 80G of the Act vide the said Circular dated 24/05/2023. section 80G of the Act vide the said Circular dated 24/05/2023. section 80G of the Act vide the said Circular dated 24/05/2023. 5.8 From the above, it is evident that the present application filed in From

CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE

In the result, the appeal of the assesee is treated as allowed for statistical purposes

ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)

iii) of first proviso to section 80G(5) of the Act, it is evident that the time limits prescribed therein are mandatory and the Commissioner of Income Tax has no power to condone the delay

THE NA vs. ARI AGRICULTURAL UNIVERSITY,NAVSARIVS.THE COMMISSIONER OF INCOME TAX(E), AHMEDABAD

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

ITA 435/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Jun 2024

Bench: 30.09.2022 As It Has Already Commenced 06.03.2004 Activities On 06-03-2022. 2. The Ld Commissioner Of Income Tax (Exemption), Has Erred In Facts & In Law In Rejecting The Application Under Section 80G (5) For The Reason That The Trust University Has Made Application For Final Registration Within The Validity Of Provisional Registration & That The Provisional Registration Is Valid Till Ay 2025-26. 3. On The Facts & In Circumstances Of The Case As Well As Law, The Ld. Cit(Exemption) Has Erred In Rejecting Assessee'S Application U/S 80G(5) Filed On 28.03.2023 On The Ground That Assessee Didn'T File The Application Before 30.09.2022 When The Assessee Has Filed The Application In Time As Per The Extension Granted Till 30.09.2023 As Per Circular No.6/2023 Dated 29-05-2023

For Appellant: Shri Rohan Thakkar, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 80GSection 80G(5)Section 80G(5)(iii)

condone delay in filing form No 10AB for approval under section 80G(5) of the Act 7. Appellant craves leave to add, alter on delete any ground(s) either before or in the course of hearing of the appeal” I.T.A No. 435/Ahd/2024 A.Y. N.A. Page No. 3 The Navsari Agricultural University vs. CIT (E) 3. The brief facts

BHURABHAI PUNJABHAI PARSANA FOUNDATION,RAJKOT, GUJARAT vs. THE CIT(EXEMPTION) , AHMEDABAD, GUJARAT

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

ITA 428/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Pratik Pala, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 12ASection 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

delay in filing the Form No.10AB u/s 80G(5) of the Act. The Tribunal is a final fact finding authority, and based on the assessee`s facts and undue hardship created by the clause (iii) of 3rd proviso of section 80(5) of the Act, the Tribunal may condone

VKPM SEVA TRUST, KOLKATA vs. CIT(E), KOLAKTA

In the result, the appeal filed by the assessee is allowed

ITA 238/KOL/2024[00]Status: DisposedITAT Kolkata02 May 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 80GSection 80G(5)Section 80G(5)(iii)

condone the delay. 5. Upon hearing the rival submissions of the Counsels of the respective parties, we have perused the case of the assessee which is as follows: The brief fact of the case of the assessee is that the assessee is a charitable Trust registered/approved u/s 80G(5) of the Act since 2016. However, an amendment was brought into

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 95/AHD/2024[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Darshak M Thakkar, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this

TATAM SEVA SANSTHAN,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX, (EXEMEPTION), AHMEDABAD

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

ITA 798/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hiren Vepari, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

delayed by almost about 2.5 months from the extended date. The Tribunal considered this issue and finally in para 6.1 noted and the relevant reads as under:- There is no dispute as to the fact that assessee is provisionally registered till A.Y. 2024-25 vide order dated 27.10.2021. Thus it has complied with section 80G(5). The proviso to this