AI Structured Summary
Not yet generated for this judgment
Judgment
PER MANISH AGARWAL, A.M.:
The present appeal is filed by assessee against the order dated 05.03.2026 passed by Ld. Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”] u/s 12AB(1)(ac)(ii) of the Income Tax Act, 1961 [“the Act”] pertaining to Assessment Year 2025-26.
From the perusal of the order of ld. CIT(E), it is observed that various opportunities were provided to the assessee for filing the details. The assessee field part details in terms of the letter dated 13.02.2026 thereafter, final opportunity as provided vide letter dated 19.02.2026 for 24.02.2026 however, the assessee has not filed the reply on the given date and they were filed vide letter dated 28.03.2026 on 02.03.2026. Copy of the same alongwith acknowledgement is placed at pages 39 to 43 of the paper book. However, ld. CIT(E) without considering the said reply, had rejected the application of the assessee in terms of order passed on 05.03.2026.
We have heard the contentions of both the parties at length and perused the material available on record. Under these circumstances as stated above, and in the larger interest of justice, the order of ld. CIT(E) rejecting the application filed by the assessee u/s 12AB(1)(ac)(ii) of the Act is hereby set aside and matter is remand back to the file of ld. CIT(E) with the directions to decide the application for registration of the assessee Trust after considering the submissions made by the assessee in terms of letter dated 28.02.2026. Needless to say before deciding the issue, assessee be provided reasonable opportunity of being heard and assessee is also directed to file all necessary details in support of the application for registration. In view of the above facts, all Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.