AI Structured Summary
Not yet generated for this judgment
Judgment
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short] dated 25.03.2026 under section 80G of the Income-tax Act, 1961 (for short ‘the Act’).
None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
Heard ld. DR of the Revenue and perused the material on record. We observed that the ld. CIT (E) rejected the application for registration u/s 12AB of the Income-tax Act, 1961 (for short ‘the Act’) on 30.09.2025. Consequenlty, the impugned application for approval u/s 80G of the Act was also rejected on 25.03.2026 without giving adequate opportunity to the assessee. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.