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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)/NFAC”], New Delhi’s order dated 19.08.2025 passed in DIN & Order No. ITBA/APL/M/250/2025-26/1079714516(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It transpires during the course of hearing that we hardly need to delve with the relevant factual matrix at length in the instant case. This is for the precise reason that the Assessing Officer appears to have framed the impugned assessment in the assessee’s case treating it as an Association of Persons “AOP” than a registered trust in the light of the fact that its registration u/s 12A stood cancelled with retrospective effect in the learned PCIT(Central) order in question. It is in this factual backdrop that we sought to ascertain finality of the assessee’s section 12A registration proceedings which stood cancelled on 30.12.2024. Both the parties fairly inform us that this tribunal’s learned co-ordinate bench’s order in assessee’s appeal ITA No 19/Del/2025 has already quashed the same. Its copy to the very effect is also placed on record.
Learned counsel next invites our attention to the assessee’s letter filed in the instant appeal; reading as under:
“1 This appeal arises from an order dated 19.8.2025 passed by learned Commissioner of Income Tax (Appeals)-30, New Delhi in pursuance to order of assessment dated 25.2.2025 u/s 147 r.w.s. 144 of the Act passed by learned Deputy Commissioner of Income Tax, Central Circle-29, New Delhi.
2 It is submitted that captioned appeal arises out of assessment made pursuant to search dated 24.08.2022 u/s 132(1) of the Act.
3 It s submitted that following appeals having identical issues arises from same search are pending for disposal before learned Commissioner of Income Tax (Appeals)-30, New Delhi;
4 It is therefore, prayed that the captioned appeal may kindly also restored to the file of learned Commissioner of Income Tax (Appeals)- 30, New Delhi: so that all the appeals can be heard together.
5.The assessee shall be highly grateful for the kind consideration of the prayer made here-in-above.”
The Revenue is equally fair in not contesting all these factual averments. We thus deem it appropriate to accept the assessee’s instant application seeking to restore its appeal filed back to the CIT(A) for his afresh appropriate adjudication in very terms. It would indeed be appreciated if the learned CIT(A) finalises his contiguous proceedings in all these cases so as to ensure completeness and avoid mutually contradictory findings. We order accordingly.
This assessee’s appeal is allowed for statistical purposes.