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Judgment
PER SHRI S. RIFAUR RAHMAN:AM
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi ["Ld. CIT(E)", for short] dated 09.03.2026 u/s 80G of the Income Tax Act, 1961 (for short, 'the Act')
Heard both the parties and perused the material on record. We observed that the Id. CIT (E) rejected the application for registration u/s 80G of the Income-tax Act, 1961 (for short 'the Act'). We direct Id. CIT(E) to relook at the facts on record and provisions of section 80G of the Act. In our considered view and in the interest of justice, we remit this issue back to the file of Id. CIT(E). The issue under consideration may be decided as per law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.