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Judgment
PER MADHUMITA ROY, JM:
Both the appeals filed by the assessee are directed against the orders both dated 25.03.2026 passed by the Learned Commissioner of Income Tax (Exemption), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form 10AB for grant of registration under section 12A(1)(ac)(ii) of the Act has been rejected. Further that, consequently, the approval under section 80G(5)(ii) of the Income Tax Act, 1961 respectively.
Since both the appeals relate to the same assessee, these are heard analogously and are being disposed of by a common order.
Having regard to this particular facts of non consideration of the applications under section 12A and 80G of the Act by the learned CIT(E) in its proper perspective in spite of relevant records having been duly produced by the assessee before him, in order to prevent the miscarriage of justice, we would like to grant a further opportunity to the assessee to represent its case effectively before the learned CIT(E).
Thus, both these appeals are disposed of by setting aside the issues to the file of the learned CIT(E) for fresh adjudication of the same upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
Both the appeals preferred by the assessee are allowed for statistical purposes.