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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 20.08.2025 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 12AB of the Act.
On hearing both sides we find that assessee is a trust incorporated on 30.09.2009 and had filed an application dated 01.03.2025 in Form 10AB for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 and by the impugned order the application was rejected.
On going through the impugned order we find that competent authority had called for information and documents by letter dated 23.04.2025 to be complied by 08.05.2025. However, the document and information sought were not provided leading to conclusion that the genuineness of activities cannot be established.
The Ld. Counsel submitted that the notice for compliance dated 28.07.2025 was dispatched after the date fixed for hearing on 14.08.2024 which was received by the appellant in the evening on the day on which the impugned order was passed on 20.08.2025.
On the contrary, the ld. DR relied the order of the lower authorities.
In the light of aforesaid we are of the considered view and ends of justice will be served by giving assessee opportunity to submit the documents/evidences to the satisfaction of competent authority below. Accordingly, the appeal is allowed for statistical purposes and the issue for consideration of Form 10AB are restored to the files of ld. CIT(E), Delhi to give effective opportunity to the assessee for filing desired information and documents and thereupon to pass orders afresh.
The appeal is allowed for statistical purposes.