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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is directed against the order dated 21.01.2026, passed under section 80G(5)(ii) of the Income Tax Act, 1961 (Act) of the Commissioner of Income Tax (Exemption), Chandigarh [CIT(E)].
Heard both the parties and perused the material on record. We observed that the impugned order made without hearing and proper opportunity of being heard much less a fair opportunity and as such the order passed is against the principle of natural justice. Ld. CIT(E) has passed ex parte order in violation of principle of natural justice.
From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. Therefore, we direct Ld. CIT(E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. It is considered expedient to set aside the orders of the Ld. CIT(E) and restored the matter to the file of the ld. CIT(E) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.
In the result, the appeal filed by the assessee is allowed for statistical purposes.