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Judgment
PER ANUBHAV SHARMA, JM:
These appeals preferred by the Assessee against the orders dated 31.10.2025 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as ‘Competent Authority’) against the rejection of Form 10AB u/s 12A(1)(ac)(i) and u/s 80Gof the Act, for AY: 2026-27.
On hearing both sides we find that assessee was granted approval and certificate by way of Form 10AC dated 29.03.2024, however, the same was rejected by impugned order which mentions that in spite of opportunity assessee was unable to provide necessary information/details to examine the genuineness of activities and thereby the provisional registration was also cancelled.
Ld. Counsel has submitted that ld. Prescribed Authority had issued the questionnaire on 05.09.2025 for which response was submitted on 22.09.2025 but thereafter no notice was received before 21.10.2025 and when notice dated 4.10.2025 was received directing assessee to comply by 28.10.2025, but assessee was engaged in other statutory compliances and formal request for adjournment was sent on 28.10.2025 but the same was not considered.
In the light of aforesaid facts and circumstances we consider it appropriate case to give assessee an opportunity to contest on merits. The appeals of the assessee are allowed for statistical purpose. The issue on merits are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee and pass orders afresh.