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Judgment
PER RENU JAUHRI, AM:
These appeals by the assessee are directed against the order of learned CIT(Exemption), Delhi dated 27th November, 2025 rejecting the application of the assessee filed in Form 10AB for grant of approval as also the rejection of provisional approval under Section 80G of the Income-tax Act, 1961 and also for rejection of registration under Section 12AA of the Act.
Originally, the consolidation application of the assessee was fixed for hearing 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 hearing of the appeal today itself.
In the above circumstances, after hearing the arguments of both the sides and perusal of record, we are of the view that it would be in the interest of justice if one more opportunity is afforded by the learned CIT(Exemption) to the assessee to furnish all the documentary evidence of its activities before him. 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, both the appeals of the assessee are allowed for statistical purposes.