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Judgment
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. CIT(Exemption) (‘Ld. CIT(E) for short), Delhi dated 27/03/2025.
The Ld. Counsel for the Appellant submitted that the Appeal of the Assessee challenging the rejection of approval u/s 80G of the Act has been disposed of vide order dated 18/07/2025 in ITA No. 2529/Del/2025, wherein the Co-ordinate Bench of the Tribunal remanded the matter to the file of CIT(E) to decide the issues afresh. Thus, sought for allowing the Appeal.
Per contra, the ld. Department's Representative relying on the order of the CIT(E), sought for allowing of the Appeal.
Heard and perused. In the present Appeal, the Assessee has challenged the rejection of application filed for approval u/s 12AB(1)(b)(ii) (B) of the Income Tax Act, 1961 (‘Act’ for short). Since, the Tribunal has already restored the issue regarding approval u/s 80G of the Act to the file of CIT(E), the subject matter of present Appeal i.e. rejection of application u/s 12AB(1)(b)(ii) (B) of the Act being consequential, we restore the issue involved in the present Appeal to the file of CIT(E) with a direction to decide the Application de-novo in accordance with law after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim.
In the result, the appeal of the Appellant is partly allowed for statistical purpose.