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Judgment
Per Raj Kumar Chauhan, Judicial Member:
The appeals of the assessee are directed against orders dated 22.03.2026 of the Ld. C IT(Exemption) , Delhi, wherein the application of the assessee in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Act alongw ith application in For m 10AB for approval u/s 80G(5)(ii) were dismissed.
Heard both the partie s and perused the material on record. We observed that the ld. CIT(E) rejected the application for r egistration u/s 12AB of the Act on the ground that the applicant tr ust has obtained regular registration u/s 12A from CPC vide order dated 04.04.2022 without having regular registration u/s 12 A prior to 01.04.2021, by misrepresentatio n of facts. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard o n merit. T herefore, we direct the Id . CIT (E) to give an opportunity o f being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissio ns and appear before the Id. 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.
Similarly, the registration u/s 80G was also rejected on the same ground . The assessee is in appeal before us by filing separate appeal vide ITA No.5632/Del/2026. We remit this issue also back to the file of Id . CIT (E) in the interest of justice. Both the issues under consideration may b e decided as per law.
Bo th the appeals of the assessee are allowed for statistical purposes.