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Judgment
O R D E R
PER ANUBHAV SHARMA, JM:
These appeals preferred by the Assessee against the common order dated 16.12.2025 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as ‘Competent Authority’) against the rejection of Form 10AB and consequent cancellation of registration granted under Section 12A(1)(ac)(i) of the Act.
On hearing both sides we find that the applications of the assesse have been primarily dismissed by doubting charitable activities of the assesse as the assesse could not filed evidences to establish the activities and source of funds. Ld. AR has however, submitted that the same were not called by any specific notice. We find that ld. Prescribed authority mentions of the notice being issued and that assesse vide reply dated 28.11.2025 had filed part details but the impugned orders does not show as to what all specific queries were raised which left unjustified.
In the light of aforesaid facts we consider it appropriate to restore the issue on merits to the ld. CIT(E) to give fresh opportunity of hearing to the assesse calling for specific details and raising specific queries and thereupon decide the applications afresh. The appeals are allowed for statistical purposes.