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Judgment
PER AMITABH SHUKLA, AM:
This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Delhi, dated 09.03.2026 passed under section 80G of the Act for the Assessment Year 2026-27. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
The assessee was called absent.
The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 80G dated 09.03.2026 has been passed without giving adequate opportunity of being heard. The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by him in para-2 and 3 of his order to reject assessee’s application on premise of non-submission of required documents. We are conscious that no litigant gains by non-prosecution of its case. In the interest of justice, we remit the matter back to the file of Ld. CIT(E) for re-adjudication de-novo, in accordance with law and by passing a speaking order. The assessee shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.