KKMS Foundation vs CIT (Exemptions)

PER S. RIFAUR RAHMAN, AM :

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short] dated 19.02.2026 under section 12AB of the Income-tax Act, 1961 (for short ‘the Act’).

Heard both the parties 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 the ground that the assessee did not comply with the notices issued and without giving proper opportunity of being heard. 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.