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Judgment
PER S.RIFAUR RAHMAN,AM:
These appeals are filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Exemptions), Delhi [for short ‘ld. CIT (E)] dated 26.12.2025 under section 12AB and 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 ld. CIT (E) rejected the application for approval u/s 12AB of the Act mainly on the ground that the assessee has filed some documents but not filed all the requisite documents/agreements. However, it is brought to our notice that relevant documents were filed for seeking registration but the same was not considered. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. 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. 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. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
Similarly, the registration u/s 80G was also rejected on the same ground. The assessee is in appeal before us by filing separate appeal vide ITA No.2081/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, both the appeals filed by the assessee are allowed for statistical purposes.