ITAT Grants Relief in Trust Registration Case Despite Procedural Defaults, Subject to Conditions

The ITAT granted relief in a trust registration case despite procedural defaults, subject to certain conditions. The tribunal condoned a delay in filing the application for registration under Section 12A of the Income Tax Act, considering the genuine nature of the trust's activities and the reasons for the delay. However, the ITAT imposed conditions to ensure compliance with the Act's provisions. This decision reflects a pragmatic approach, balancing procedural requirements with the substantive nature of the trust's charitable objectives. The relief is conditional on the trust fulfilling the specified requirements.