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Judgment
PER AMITABH SHUKLA, AM,
These two appeals by the assessee are directed against the order of the Ld. Commissioner of Income Tax(Exemption), New Delhi [hereinafter referred to as ‘ld. CIT(E)] both dated 03.03.2026 passed under section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961, for the Assessment Year 2027-28. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
The assessee was called absent.
The appeal of the assessee vide ITA No.4978/Del/2026 is regarding the rejection of its request filed under section 80G(5)(ii) of the Act. The appeal of the assessee vide ITA No.4979/Del/2026 is regarding the rejection of its request filed under section 12A(1)(ac)(ii) of the Act. As both the appeals are of the same assessee concerning common issues of rejection of its application under section 12A and 80G, they were heard together and for the purposes of convenience, adjudicated by this common order.
We have heard ld. DR in the light of materials available on record. The appeal of the assessee vide ITA No.4979/Del/2026 is regarding the rejection of its request filed under section 12A(1)(ac)(ii) of the Act. As regards, the appeal of the assessee vide ITA No.4978/Del/2026 is regarding the rejection of its request filed under section 80G(5)(ii) of the Act.
The ld. DR placed reliance upon the orders of the lower authorities.
Upon consideration of orders of Ld. CIT(E) contested by the appellant assessee through impugned appeals, we find that the applications have been rejected without due consideration of facts of records alluding towards a non-application of mind. We have noted that the ld. CIT(E) has dismissed assessee’s application for grant of registration under section 12A and u/s 80G purely on account of non-compliance of the assessee. Reasonable opportunity of being heard is right of every tax payer. Be that as it may be in the interest of justice, we deem it appropriate to set-aside the impugned orders of the ld. CIT(E) and remit the matter of grant of registration u/s 12A as well as u/s 80G back to ld. CIT(E) for adjudication de novo in accordance with law. Due opportunity of being heard shall be given to the assessee. The assessee shall comply with all the statutory notices and any non-compliance shall be adversely viewed. Accordingly, the appeals of the assessee vide ITA No.4979/Del/2026 and vide ITA No. 4978/Del/2026 are allowed for statistical purposes.
Finally, both the appeals of the assessee are allowed for statistical purposes.