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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is directed against the order dated 24.06.2025, passed under section 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Faridabad [hereinafter referred to as “the CIT(E)”].
Heard both the parties and perused the material on record. We observed that the Ld. CIT(E) rejecting the application due to non-compliance and non-submission of certain details, which occurred due to non-attendance by the authorized counsel.
From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. Therefore, we direct Ld. CIT(E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. It is considered expedient to set aside the orders of the Ld. CIT(E) and restored the matter to the files of the ld. CIT(E) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.
In the result, the appeal filed by the assessee is allowed for statistical purposes.