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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is against the order dated 21.10.2024 of the Ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”] for A.Y. 2025-26 for rejecting application u/s 12AB(1)(b)(ii) of the Act.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) rejected the application for registration u/s 12A of the Act for procedural non-compliance without recording genuineness of the appellant in violation of principles of natural justice. Ld. CIT(E) failed to appreciate that details/ documents and clarification were submitted with the application, as mentioned in attachments at page No. 251 of the paper book.
Ld. Departmental Representative submitted that the appellant failed to comply with directions for submitting details/ documents as mentioned in letter dated 19.08.2025.
From examination of record in light of aforesaid rival contentions, it is crystal clear that Ld. CIT(E) vide impugned order dated 21.10.2024 rejected application for registration u/s 12AB(1)(b)(ii) of the Act for non-compliance of directions. The appellant/assessee failed to comply with directions dated 19.08.2025. The appellant/assessee claims that several documents containing details and documents were already submitted along with application as mentioned in attachment at page No. 251 of paper book. In view of material facts and in the interest of justice, impugned order dated 21.10.2024 is 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 appeal filed by the assessee is allowed for statistical purposes.