Shyama Foundation vs CIT(Exemption)

PER VIMAL KUMAR, JM:

The appeals filed by the assessee against the orders dated 19.03.2026, under section 12AB and 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”].

Heard both the parties and perused the material on record. We observed that the Ld. CIT(E) rejected applications, the registration under section 12AB and 80G of the Act, for non-attaching audited documents. The Ld. CIT(E) reject the applications without taking of facts and documents submissions into account. The matter may be sent back to Ld. CIT(E).

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 files 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.

Similarly, the assessee is in appeal before us by filing separate appeal vide ITA No. 6173/Del/2026. We remit this issue also back to the file of Ld. CIT(E) in the interest of justice. Both the issues under consideration may be decided as per law.

In the result, the appeals filed by the assessee are allowed for statistical purposes.