Sarahana Society for Welfare and Development vs CIT(Exemption)

PER MADHUMITA ROY, J. M.:

The instant appeal filed by the assessee is directed against the order dated 10.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No.12AB(1) (b) (ii) of the Act the same stood rejected.

It is the case of the Assessee that the Assessee filed adjournment application on 05.03.2026 and though submitted reply on 09.03.2026 the same was not taken into consideration in its proper perspective and the order of rejection was made by the Ld. CIT(E) to the application made by the Assessee under Section 12AB(1)(b) (ii) of the Act.

Thus, having regard to this particular aspect of the matter, though none appeared on behalf of the Assessee in order to prevent the miscarriage of justice, we are setting aside the issue to the file of the Ld. CIT(E) for adjudication afresh on the merit of the matter on the basis of the evidence on record or any other evidence which the Assessee may choose to file at the time of the hearing of the appeal. We also make it clear that in the event, the Assessee does not cooperate with the Ld. CIT(E), the said authority would be at liberty to pass orders strictly in accordance with law. The appeal preferred by the Assessee is, therefore, allowed for statistical purposes.