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Judgment
O R D E R
PER VIMAL KUMAR, JM: The appeal filed by the Appellant/assessee is against order dated 30.06.2026 of ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(A)”] under section 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2026-27.
Brief facts of the case are that the applicant filed application dated 01.01.2026 in Form No. 10AB for registration u/s 12A(1)(ac)(ii) of the Act. A questionnaire dated 08.04.2026 was issued with the request to furnish details in support of claim u/s 12A(1)(ac)(ii) of the Act. The applicant filed part details. On completion of proceedings, Ld. CIT(E) vide order dated 30.06.2026 rejected application for grant of registration u/s 12A(1)(ac)(ii) of the Act.
Ld. Authorized Representative for appellant/assessee submitted that ld. CIT(E) dismissed the application for non-compliance of notices requesting the explanation with donation among along with substantial documents. In fact, applicant had e-filed documents page No. 1 to 953 of the paper book, summary of receipt of members was furnished at page no. 57, reconciliation of receipts from members was at page No. 40 to 46. The matter may be restored to the file of Ld. CIT(E).
Ld. Departmental Representative submitted that the assessee failed to comply with the direction of departmental authority.
From examination of record, in light of aforesaid rival contention, it is crystal clear that Ld. CIT(E) vide order dated 30.06.2026 rejected application for grant of registration for non-compliance by the applicant. The applicant claims to have filed documents including reconciliation of receipts from members, summary of receipts from members, details of members in paper book consisting 1 to 953 pages.
In view of above material facts and in interest of justice, the impugned order dated 30.06.2026 of ld. CIT(E) is set aside and the matter is restored to the file of ld. CIT(E) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.