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Judgment
PER RENU JAUHRI, AM:
This appeal by the assessee is directed against the order of learned CIT(Exemption), Delhi dated 18th March, 2026 rejecting the application of the assessee for renewal of registration under Section 12A(1)(ac)(ii) of the Income-tax Act, 1961.
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 and also without considering the order of the Tribunal dated 12th November, 2025 in assessee's own case in ITA No.5290/Del/2024, whereby the appeal of the assessee was allowed in respect of application for original registration from 1st April, 2022 and the same is pending for fresh adjudication before learned CIT(Exemption). Both the parties have stated their no objection to the hearing of the appeal on merits 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 to restore the matter to learned CIT(Exemption) for fresh consideration along with the pending application for registration for the period A.Y. 2022-23 to 2026-27 which is 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, the appeal of the assessee is allowed for statistical purposes.