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Judgment
Per Satbeer Singh Godara, Judicial Member:
These assessee’s tw in appeals ITA Nos. 2668 & 2669/Del/2025, for Assessment Year 2025-26, ar ise against the CIT(Exemptio n), Delhi’ s DIN & order No. ITBA/EXM/F/EXM45/2024-25/1073965348(1) & 1073966235(1) dated 04.03.2025, in proceedings u/s 12AA & 80G of the Income Tax Act, 1961 (in short “the Act”) , respectively.
Heard both the p arties at length. Case files peruse d.
It e merges at the outset during the course of hearing that the learned CIT(E)’s detailed discussio n has quoted the assessee’s failure in filing all the relevant details thereby declining it’s claim of section 12AA and section 80G registrations as a char itable trust.
We have given our thoughtful co nsideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the asse ssee, possib ility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals back to the learned CIT(E) for his afresh appropriate adjudication, within three e ffective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accord ing ly.
These assessee’s tw in appeals ITA No s. 2 668 & 2669/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case file s.