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Judgment
PER AMITABH SHUKLA, AM
This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Exemption), New Delhi [hereinafter referred to as ‘ld. CIT(E)] dated 28.08.2025 passed under section 80G of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, ld. Counsel for the assessee submitted that its rights on natural justice have been violated in as much as the impugned order u/s 80G dated 28.08.2025 has been passed without giving adequate opportunity of being heard. It was contended that the rejection was made on the premise of non-availability of a valid 12A approval with the assessee. It was however contended that on the impugned date of rejection, the Revenue was already in possession of fresh application for registration u/s 12A dated 01.08.2025. The ld. Counsel assured that full cooperation would be made to the Revenue authorities and that the matter be remitted back to the CIT(E) for re-adjudication.
The ld. DR though relying upon the order of lower authorities did not oppose to the proposed move.
Heard rival parties in the light of material available on record.
The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by him to reject assessee’s application of premise of non-availability of a valid 12A approval with the assessee. We have noted that the same is not true in view of fresh application for registration u/s 12A dated 01.08.2025. 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.