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Judgment
This is a batch of two appeals pertaining to the same assessee for AY 2026-27. While ITA 1822/Del/2026 pertains to an order of rejection u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”); ITA 1823/Del/2026 pertains to an order of rejection u/s 80G of the Act following the rejection u/s 12AB (ITA No.1822/Del/2026).
The Ld. AR stated that the assessee could not present the details before the Ld. CIT(Exemptions) and requested for another chance to present the facts.
Considering the totality of facts and circumstances of the case and in the interest of justice, we deem it fit to set aside the impugned orders in both the appeals and remit the same back to the file of Ld. CIT(Exemptions) for fresh adjudication in accordance with law, after providing adequate opportunity of being heard to the assessee.
In the result, both the appeals are partly allowed for statistical purposes.