Failure to Seek Delay Condonation Proves Fatal to Trust Appeals

Shanidev Charitable Trust Vs CIT(Exemption) (ITAT Jaipur) No Condonation Plea, No Hearing, No Relief: ITAT Jaipur Dismisses Trust Appeals as Time-Barred Jaipur ITAT ‘A’ Bench, in Shri Shanidev Charitable Trust vs. CIT (Exemptions) (ITA Nos.476 & 477/JPR/2025, order dated 23.12.2025), dismissed both appeals as barred by limitation, upholding rejection of the trust’s applications for registration u/s 12AB and approval u/s 80G. The CIT(E) had rejected the trust’s applications vide orders dated 29.11.2024. When the trust approached the Tribunal, the Registry pointed out a delay of 54 d...