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Judgment
PER SUDHIR KUMAR, JM :
This appeal by the assessee is directed against the order dated 29.10.2025 of the Ld. CIT (Exemption), Delhi passed u/s. 12A(1)(ac)(ii) r.w.s 12AB of the Income Tax Act, 1961.
None appeared on behalf of the assessee.
We have heard the Ld. DR and perused the records. We find that Ld. CIT(E) passed the order rejecting the application filed in Form 10AB for registration u/s. 12A(1)(ac)(ii) for not furnishing sufficient documents/evidence to prove the genuineness of charitable activities. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues to the file of the Ld. CIT(E) with the directions to consider the issues afresh in appeal, in accordance with law by giving adequate opportunity of being heard to the assessee. However, Applicant is directed to furnish the complete details/ evidences before the Ld. CIT(E) in accordance with law and fully cooperate with him during the proceedings, in order to canvass its case properly. We hold and direct accordingly.
In the result, the appeal filed by the assessee stand allowed for statistical purposes in the aforesaid manner.