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Judgment
PER VIMAL KUMAR, JM:
The above captioned appeals filed by the assessee are against orders dated 24.03.2026 under section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”].
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) rejected applications on ground of non-furnishing of copy of registration u/s 12A and approval u/s 80G obtained prior to 01.04.2021. The matter may be restored to the file of ld. CIT(E).
Ld. Departmental Representative relied on impugned order.
From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(E) vide impugned order rejected applications for registration u/s 12A and approval u/s 80G for non-filing of earlier restoration u/s 12A and approval u/s 80G obtained prior to 01.04.2021 without examining the object and activities of the assessee.
In view of above material facts in interest of substantial justice, the impugned orders are 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 hearing to the assessee.
In the result, the appeals filed by the assessee are allowed for statistical purposes.