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Judgment
PER ANUBHAV SHARMA, JM:
These appeals preferred by the Assessee against the order dated 20.06.2025 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as “Competent Authority”) in DIN & Notice No: ITBA/EXM/F/EXM45/2025-26/1077292034(1) & ITBA/EXM/F/EXM45/2025-26/1077291608(1) against the cancellation of approval/Registration under Section 80G(5) & 12A(1)(ac)(ii) of the Act for AY: 2025-26.
On hearing both sides we find that the applications of the assessee in Form 10AB have been rejected primarily for the reason that assessee had failed to submit details/information required under the notices to support genuineness of the activities being charitable in nature.
Ld. AR has submitted that on 31.03.2025 & 01.04.2025 copy of trust deed, bank account and financial statements were filed, however, subsequent notices were not received. It was submitted that assessee has all the necessary information/documents which can be provided.
As for ends of justice assessee is given one opportunity to file necessary information/documents to the satisfaction of the Ld. CIT(E).
The appeals are allowed for statistical purposes with directions as above.