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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 12.11.2025, passed u/s 80G(5) of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(Exemption), Delhi. The Ld. CIT(E) is seen to have rejected the assessee’s application on account of non-compliance to notices issued from his office.
On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication, with the help of Ld. DR.
It was pointed out by the Ld. DR that the Ld. CIT(Exemption) had provided two opportunities for filing the necessary details however, since the assessee did not avail off the opportunities so provided hence, the matter was disposed of by rejecting the application. The Ld. DR had no objection in case the matter was to be remanded back for fresh consideration.
We have considered the rival submissions and have gone through the records before us. Considering the totality of facts and circumstances of the case, and in the interest of substantive justice, we deem it fit to remit this matter back to the file of Ld. CIT(Exemption) for fresh adjudication. For this purpose, we set aside the impugned order.
In the result, the appeal is partly allowed for statistical purposes.