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Judgment
This appeal by the assessee is directed against the order of learned CIT(Exemption), Delhi dated 10th March, 2026 whereby the application of the assessee in Form 10AB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was rejected.
We have heard the arguments of both the sides and perused the material placed on record. It is observed that the learned CIT(Exemption) has passed an ex-parte non-speaking order. 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. 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.