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Judgment
PER NAVEEN CHANDRA, AM :-
This appeal by the assessee is directed against the order of the ld. ld. CIT(E), Delhi dated 19.12.2024 pertaining to A.Y 2025-26.
The sole issue argued before us by the assessee pertains to the rejection of application filed in Form 10AB seeking approval u/s 80G and cancellation of provisional registration issued from A.Y 2021-22 to A.Y 2023-24.
None appeared for and on behalf of the assessee. We decided to proceed ex-parte qua the assessee with the assistance of the ld DR. So we heard the ld. DR at length and perused the materials on record.
Before us, the ld. DR strongly supported the findings of the Assessing Officer and read the relevant part of the assessment order. It is the say of the ld. DR that the ld. CIT(E) was quite justified in rejecting of application filed in Form 10AB seeking approval u/s 80G and cancellation of provisional registration issued from A.Y 2021-22 to A.Y 2023-24.
We have heard the submissions of the ld. DR and have perused the relevant material on record. We find from the records that the ld. counsel for the assessee had filed an application for adjournment dated 25.11.2025 before the CIT(E) stating that he has not received the records of the instant appeal from the assessee and hence requested for 4 weeks to prepare the appeal. The ld CIT(E) passed the order without considering the said application.
In view of the factual matrix of the instant case, in the interest of justice and fair play, we deem it appropriate to restore the appeal to the file of the ld. CIT(E). The ld. CIT(E) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the ld. CIT(E).
In the result, appeal of assessee in ITA No. 1338/DEL/2025 is allowed for statistical purposes.