M/s Akant Foundation vs CIT(Exemption), Delhi

Per Mahavir Singh, Vice President:

This appeal by the assessee is directed against the order of learned CIT(Exemption), Delhi dated 18^th November, 2025 whereby the application of the assessee in Form 10AB for approval under Section 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was rejected.

Originally, the application of the assessee for grant of early hearing of the appeal was fixed today. However, during the course of hearing of the application, it transpired that the learned CIT(Exemption) has passed an ex-parte non-speaking order. Both the parties have stated their no objection to the hearing of the appeal on merits today itself. It is observed that the appeal is time barred by 109 days. After considering the submissions of the assessee in the application for condonation of delay, we condone the delay in filing of the appeal.

We have heard the arguments of both the sides and perused the material placed before us. We are of the view that it would be in the interest of justice to restore the matter to learned CIT(Exemption) for fresh consideration. Accordingly, we set aside the impugned order of learned CIT(Exemption) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes.