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Judgment
Per Mahavir Singh, Vice President:
This appeal by the assessee is directed against the order of learned CIT(Exemptions), Chandigarh dated 6th March, 2026 whereby the application of the assessee in Form 10AB under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for grant of registration was rejected.
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(Exemptions) has passed an ex-parte and non-speaking order. 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(Exemptions) for fresh consideration. Accordingly, we set aside the impugned order of learned CIT(Exemptions) 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.