SSRS Mem Edu Society vs CIT(Exemption)

PER ANUBHAV SHARMA, JM:

These appeals preferred by the Assessee against the common order dated 03.03.2026 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as ‘Competent Authority’) against the rejection of Form 10AB for grant of registration/approval under Section 12A(1)(ac)(ii) and under Section 80G(5)(ii) of the Act.

On hearing both sides we find that ld. Prescribed Authority has passed the impugned order rejecting the claim of registration u/s 12AB of the Act and approval u/s 80G of the Act as assesse has failed to appear and filed relevant evidences and submissions to the satisfaction of the ld. Prescribed authority establishing the charitable educational purposes of the applicant being genuine in nature. Ld. Counsel has submitted that notices were issued on email address of the professional who was representing the assesse. We find that impugned order is silent about the nature and mode of service.

In the light of aforesaid the impugned orders are set aside and issues on merits are restore to the files of ld. Prescribed Authority to pass order afresh after giving assessee an opportunity of hearing. The appeals are allowed for statistical purposes.