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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
In this case, there is a delay of nine days for which the assessee has filed a detailed affidavit through which the fact of medical emergency with respect to the Principal Trustee has been given as a reason for the said delay. Considering the shortness of delay and the reasons given in the said affidavit, the delay is hereby condoned and the appeal is admitted for adjudication.
This appeal arises from order passed by Ld. CIT(Exemption), Delhi, dated 12.03.2026, passed u/s 12AB(1)(ac)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”).
In this case, the assessee was asked to submit certain details on at least two occasions by the Ld. CIT(E), however, the assessee did not respond to such opportunities and thereby an ex parte order has been passed.
The assessee has challenged this action of Ld. CIT(Exemption) and has also taken a ground of denial of opportunity.
Before us the Ld. AR stated that due to recurring medical condition of the Principal Trustee compliance could not be made in time before the Ld. CIT(Exemption). It was prayed by the Ld.AR another opportunity may be given so that the assessee is able to make a presentation before the Ld. CIT(Exemption).
The Ld. DR had no objection in case the matter was to be remanded back.
We have considered the submissions of Ld. AR/DR and have gone through the records before us. Considering the prayer of the assessee and the fact of medical problems brought on record through affidavit requesting condonation of delay, we deem it fit to set aside the impugned order and remit the same back to the file of Ld. CIT(Exemption) for fresh adjudication. While adequate opportunity of hearing would be given by the Ld. CIT(Exemption), the assessee would do well to avail of the same.
In the result, the appeal is partly allowed for statistical purposes.