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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 11.11.2025 passed by the Ld. Commissioner of Income-tax (Exemptions), Chandigarh.
The rejection of application under Section 12AB of the Act preferred by the assessee is the subject matter before us. Before the Ld. CIT(E), the assessee has duly filed reply to the queries made in response to the show cause notice dated 11.07.2025 on 28.07.2025. Further, that the assessee sought time to file other details as required for adjudication of the matter by the Ld.CIT(E). However, the order was finalized rejecting the application under Section 12AB on 11.11.2025, hence, the instant appeal before us.
The Ld. Counsel appearing before us has drawn our attention to the application for additional evidence preferred under Rule 46A of the IT Rules, 1962 the details whereof is mentioned therein which the assessee has not been able to file before the Ld.CIT(E) and, hence prayed for consideration of the same by the Ld.CIT(E) afresh Such prayer made by the Ld. AR has not been controverted by the Ld. DR with all his fairness.
Having regard to the entire aspect of the matter, when admittedly the application preferred by the assesee was not dispose of effectively on the basis of the entire sets of documents as required by the Ld. CIT(E) since the same was not furnished before the said authorities for some reason or the other by the assessee, to meet the ends of justice, we are remitting the matter to the file of the Ld.CIT(E) for deciding the matter upon considering the additional evidences which are admitted before us. The assessee be given a further opportunity of being heard by the Ld.CIT(E). The entire process is directed to be completed within nine months from the date of this order.
In the result, the appeal filed by the assessee is allowed for statistical purposes.