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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is directed against the order dated 12.03.2026 under section 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”] for A.Y. 2026-27.
None appeared for appellant/assessee. In grounds of appeal, it is submitted that Ld. CIT(E) erred in rejecting application for want of documents that were already on record in violation of Principle of natural justice.
Ld. Departmental Representative relied on impugned order.
From examination of record, it is crystal clear that Ld. CIT(E) vide impugned order rejected the application for registration u/s 80G of the Act for want of documents already on record is arbitrary and not sustainable in law. In view of above material facts and in the interest of substantial justice, impugned order is set aside and the matter is restored to the file of Ld. CIT(E) for fresh decision in accordance with law after affording fair opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.
In the result, the appeal filed by the assessee is allowed for statistical purposes.