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 days in filing the appeals. Despite repeated opportunities and multiple listings, the assessee neither appeared nor filed any application seeking condonation of delay, nor placed any material to establish the claimed date of service of orders.
The Tribunal noted that condonation of delay is discretionary and can be exercised only when “sufficient cause” is shown. Relying heavily on the Supreme Court ruling in Pathapati Subba Reddy (2024), the Bench reiterated that liberal approach cannot override the law of limitation, and that merits of the case are irrelevant when no explanation for delay is furnished.
In the absence of any condonation petition, explanation, or due diligence, the ITAT held that both appeals were not maintainable and deserved dismissal purely on limitation, without entering into merits of rejection u/s 12AB or 80G. Accordingly, both appeals were dismissed as time-barred.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
