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Judgment
PER VIMAL KUMAR, JM:
The appeals filed by the assessee against the orders dated 03.03.2026, 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)”].
None appeared one behalf of the appellant/assessee.
Perused the material on record, we observed that the ld. CIT(E) rejected the application for registration u/s 12AB of the Act, without giving any opportunity of being heard to the assessee. 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 6177/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.