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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is directed against the order dated 24.02.2026, passed under section 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Faridabad [hereinafter referred to as “the CIT(E)”].
Heard both the parties and perused the material on record. We observed that Ld. CIT (Exemptions) erred in law and on facts in passing the order without following the principles of natural justice and without giving adequate opportunity of being heard. The matter may be sent back to Ld. CIT(E).
From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. In view of above facts, it is considered expedient to set aside the orders of the Ld. CIT(E) and restored the matter to the file of the ld. CIT(E) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.
In the result, the appeals filed by the assessee are allowed for statistical purposes.