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Judgment
PER ANUBHAV SHARMA, JM:
These appeals preferred by the Assessee against the order dated 11.09.2025 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Notice No: ITBA/EXM/F/EXM45/2025-26/1080640294(1)&ITBA/EXM/F/EXM45/2025-26/1080640172(1) against the cancellation of approval/Registration under Section 80G& 12A(1)(ac)(ii) of the Act for AY: 2025-26.
On hearing both the sides we find that assessee is a society incorporated on 02.09.2022 and had filed an application dated 11.01.2025 in Form 10AB for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 and for Registration u/s 80G of the Act and by the impugned orders the applications were rejected.
On going through the impugned order we find that competent authority had called for information and documents by letter dated 02.07.2025 to be complied by 09.07.2025. However, the document and information sought were not provided leading to conclusion that the genuineness of activities cannot be established.
Ld. AR submitted that time provided was very less and otherwise the information sought is available with the assessee.
In the light of the aforesaid we are of the considered view and ends of justice will be served by giving assessee opportunity to provide information and documents to the satisfaction of competent authority below.
Accordingly, the appeals are allowed for statistical purposes and the issue for consideration of Form 10AB are restored to the files of ld. CIT(E), Delhi to give reasonable opportunity to the assessee for filing desired information and documents and thereupon to pass orders afresh.