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Judgment
Per Mahavir Singh, VP, VP:
These two appeals by the assessee are arising out of the order of learned CIT(Exemptions), Delhi dated 9th March, 2026 for the assessment year 2026-27.
The case was fixed today for hearing for grant of early hearing of the appeals. However, after considering the submissions and with the consent of both the sides, we took up the appeals for hearing and proceeded to decide the same.
At the outset, learned Counsel for the assessee pointed out that learned CIT(Exemptions) has rejected the applications of the assessee in Form 10AB for renewal/approval of registration under Section 12AB and 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) without giving proper notice or following principles of natural justice. He, therefore, requested that the order of learned CIT(Exemptions) may be set aside with a direction to give one more opportunity to the assessee to present its case. Learned Senior DR did not raise any serious objection in setting aside the matter for fresh adjudication.
After considering the submissions of both the sides and perusing the material placed before us, we find that learned CIT(Exemptions) has passed an ex-parte order on account of non-appearance of the assessee. In our opinion, he should have afforded adequate opportunity to the assessee to explain its case before him. Therefore, in the interest of justice, we set aside the issue of grant of renewal/approval under Section 12AB and 80G(5) of the Act to the file of the learned CIT(Exemptions) for fresh adjudication. Needless to say that he will afford sufficient opportunity to the assessee of being heard in the matter to explain its case with necessary evidences/documents, as required by him. Thereafter, the case of the assessee will be decided in accordance with law.
In the result, both the appeals of the assessee are allowed for statistical purposes.