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Judgment
PER MADHUMITA ROY, J. M.:
The present appeal filed by the assessee is directed against the order dated 30.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No.12AB(1) (b) (ii) of the Act the said application has been rejected.
Having regard to this particular facts of non consideration of the applications U/S 12A of the Act by the Ld.CIT(E) in its proper perspective in spite of relevant records having been duly produced by the assessee before him, in order to prevent the miscarriage of justice, we would like to grant a further opportunity to the assessee to represent its case effectively before the Ld. CIT(E).
Thus, the appealin disposed of by setting aside the issues to the file of the Ld. CIT(E) for fresh adjudication of the same upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
Appeal preferred by the assessee is allowed for statistical purposes.