Green Park Free Church vs CIT (Exemption)

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 20.03.2026 passed by the CIT(E), Delhi whereby and whereunder application filed by the assessee on 28.09.2025 in Form 10AB for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) stood rejected.

The assessee has raised grounds inter-alia that the Ld. CIT(E)rejected the application for registration under Section 12A of the Act without properly appreciating the documents and submissions made by the appellant and further that wrongly concluded that the appellant did not furnish the requisite documents without granting adequate and effective opportunity to the appellant to furnish other details.

Having regard to this particular aspect of the matter, the Learned Counsel for the assessee submitted before us that the issue be set aside to the file of the Ld.CIT(E) for his consideration afresh since the assessee has already filed all these documents, copy whereof have already been annexed to the paper book filed before us which was not considered in its proper perspective and therefore, such prayer made by the Learned Counsel has not been objected by the Ld. DR.

Having heard the Learned Counsels appearing for the parties and having regard to the facts and circumstances of the matter particularly the requisite documents though furnished before the Ld. CIT(E) which were not found to have been considered in its proper perspective in order to prevent the miscarriage of justice the appeal is set aside to the file of the Ld. CIT(E) for consideration of the same afreshupon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

In the result the appeal filed by the assessee is allowed for statistical purposes.