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Judgment
PER AMITABH SHUKLA, AM
This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Exemption), New Delhi, [hereinafter referred to as ‘Id. CIT(E)] dated 02.03.2026 passed under section 80G of the Income Tax Act, 1961, for Assessment Year 2026-27. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
The assessee was called absent.
The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 80G dated 02.03.2026 has been passed without giving adequate opportunity of being heard. We have noted that the application for grant of registration u/s 80G has been rejected on the conclusion that the assessee is a religious trust. We have noted from the grounds of appeal that the assessee had pleaded before the ld. CIT(E) through its reply dated 26.02.2026 that the mistake of selecting assessee’s position as a religious trust was a case of inadvertent typographical error. The assessee has argued that the ld. CIT(E) ignored the said reply and proceeded to dismiss its petition u/s 80G of the Act. In the interest of justice, we remit the matter back to the file of Ld. CIT(E) for re-adjudication de novo, in accordance with law and by passing a speaking order. The assessee shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. The assessee shall also have the liberty to file revised application for registration u/s 80G if required as per rules. Accordingly, the appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.