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Judgment
ORDER
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the orders of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “CIT(E)”] vide order dated 18.11.2025.
The assessee has raised the following grounds of appeal:-
1.On the facts and in the circumstances of the case and in law, the authorities below have erred by not following the proper procedure prescribed by the law before rejecting the exemption application u/s 12AB of the Act. The action of the authorities below is wrong illegal misconceived and unjustified therefore it should be quashed.
2.On the facts and in the circumstances of the case and in law, the authorities below have erred in law and on facts in passing the impugned order ex-parte without affording a reasonable opportunity of being heard to the Appellant, thereby violating the principles of natural justice.
3.On the facts and in the circumstances of the case and in law, the authorities below have erred in law and on facts in rejecting the application for registration u/s 12AB of the Act without appropriately adjudicating the application on merits based on the material available on record.
4.That the appellant craves the right to add submit alter or withdraw any or all grounds of appeal before or o the date of hearing
The Ld. CIT(E) rejected the application of the applicant for non- prosecution.
The Ld. DR has submitted that the Ld. AR has failed to provide the relevant documents before the Ld. CIT (E), the application was rightly.
We have heard the parties and perused the material available on record. The assessee has not filed the relevant details before the Ld. CIT(E) regarding the trust and also sought adjournment but the Ld. CIT(E) rejected the registration application. Since in the instant case the Ld. CIT(E) has dismissed the appeal in non-compliance therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to grant one final opportunity to the assessee to substantiate , its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(E) and co-operate in the proceedings. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purpose.