FOUNDATION FOR COMPUTING EDUCATION IN INDIA,DELHI vs. DCIT EXEMPTION, DELHI

None represented the assessee therefore we decided to hear the appeals ex- parte with the assistance of the ld. DR. At the outset, the ld. DR pointed out that the assessee has taken a ground in both the appeals that the ld. CIT(E) had rejected the applications of the assessee for registration under section 12A(i)(ac)(iii) of the Act and for grant of approval under clause (iii) of first proviso to section 80G(5) of the Act, without giving proper notice or following principles of natural justice. The ld. DR did not raise any serious objection in setting aside these two appeals for a fresh adjudication by the Ld. CIT(E).

We find that the ld. CIT(E) rejected both the above applications on the ground that the assessee had failed to file details / information required by the notices issued to the assessee in support of the genuineness of the activities, charitable objects and commencements of the activities. We are of the view that the ld. CIT(E) should have given adequate opportunity to the assessee to explain its case. We therefore, in the interest of the principle of natural justice, set-aside both the impugned orders of the Ld. CIT(E) rejecting the respective applications of the assessee for registration under section 12A(i)(ac)(iii) of the Act and for grant of approval under clause (iii) of first proviso to section 80G(5) of the Act, to the file of the Ld. CIT(E) for afresh adjudication, after giving reasonable opportunity of being heard to the assessee and 2

ITA No.- 987 & 988/Del/2026 Founda�on For Compu�ng Educa�on in India in accordance with law. The assessee is also directed to participate and furnish evidences/documents as and when required by the Ld. CIT(E). In the result, both the appeals of the assessee are allowed for statistical 4. purposes. Order pronounced in the open court on 27.03.2026.