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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2022-23 to 2026-27 arises against the Commissioner of Income Tax (Exemption) [in short, the “CIT(E)”], Delhi’s order dated 08.12.2025 having DIN and order no. ITBA/EXM/F/EXM45/2025-26/1083398039(1), involving proceedings under section 12A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the CIT(E); and; therefore, the matter may be restored back to the CIT(E) for his afresh adjudication. The Revenue vehemently supports the learned lower authority’s action rejecting the assessee’s section 12A registration on merits.
Be that as it may, the fact remains that possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant case back to the CIT(E) for its afresh appropriate adjudication, within three effective opportunities of hearing, at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.