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Judgment
PER MADHUMITA ROY, JM:
The instant appeals filed by the assessee are directed against the orders dated 08.01.2026 and 22.11.2025 passed by the Ld. Commissioner of Income-tax (Exemptions), Delhi [hereinafter referred to as the Ld. CIT(E)] rejecting the application under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and rejecting the application for approval under Section 80G of the Act, respectively for Assessment Year 2025-26.
None appeared at the time of hearing. Adjournment application was filed. However, having regard to the facts and circumstances of the matter, particularly, the order passed by the CIT(E), such application is rejected.
It appears that no compliance was made before the Ld.CIT(E). Nor any detailed reply in regard to the claim of Registration under Section 12A of the Act was made by the assessee. Having no other alternative, the Ld.CIT(E) rejected the application made by the assessee under Section 12A of the Act. Similarly, no details were filed by the assessee before the Ld.CIT(E) on the issue of grant of approval under Section 80G of the Act. Thus, in the absence of cogent evidence, the same stood rejected. Under these facts and circumstances of the matter, we dispose of both these appeals by setting aside the issues to the files of the CIT(E) with a direction to decide the issues afresh, after affording an opportunity of being heard to the assessee and upon considering the evidence on record and any other evidence that the assessee may choose to file at the time of hearing.
In the result, appeals filed by the Assessee are allowed for statistical purposes.
Order pronounced in the open court on 17.06.2026.