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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 23.10.2025 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as Competent Authority) against the rejection of Form 10AB and consequent cancellation of registration granted under Section 12A(1)(ac)(iii) of the Act.
On hearing both sides we find that while passing the impugned order the ld. CIT(E) has observed that in spite of opportunities being given assessee had not filed details/information to support genuineness of the activities, charitable objects, commencement of the activities and therefore, application of the assessee in Form 10AB was rejected.
Ld. AR has demonstrated that due to change in the management of the appellant foundation the new management was not aware of the pending notices and also they were occupied with the statutory compliances and for that reason case would not be represented earlier. It was submitted that on 15.10.2025 adjournment request was moved for extension of time up to 01.11.2025 for furnishing required details and portal reflected adjournment status as ‘open’ with the next date shown as 01.11.2025, however, impugned order was passed on 23.10.2025.
In the light of aforesaid we allow the appeal of the assessee for statistical purposes and restore the issues on merits as well as law to the files of ld. CIT(E) to give fresh opportunity to the assessee and pass the order afresh.