FRIENDS GROUP CHARITABLE TRUST,AHMEDABAD vs. CIT(EXEMPTION), MUMBAI

Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(E) rejected the application filed by the assessee for registration u/s 12AB of the Act for non-compliance by the assessee. Ld. Counsel submitted that the Ld. CIT(E) provided the assessee only one opportunity, i.e., on 23.12.2025, and no further notice was issued, and thereafter the order was passed rejecting the applications filed by the assessee. Ld. Counsel submitted that the Assessee sought adjournment to a later date but thereafter no communication was received by the Assessee from the Ld. CIT(E). Therefore, Ld. Counsel for the assessee submitted that issue may be restored to the file of the Ld. CIT(E) for providing adequate opportunity to the assessee to furnish the necessary details.

Ld. DR has no serious objection in restoring this appeal to the file of the Ld. CIT(E) for adjudicating afresh.

Considering the rival submissions, perusing the order of the Ld. CIT(E), and taking note of the contentions of the assessee, we are of the view that, in the interest of justice, this appeal has to be restored to the file of the Ld. CIT(E) for adjudicating afresh the application filed by the assessee for registration u/s 12AB of the Act. Accordingly, we restore this appeal to the file of the Ld. CIT(E), who shall dispose of the application filed by the assessee for registration u/s 12AB of the Act after providing adequate opportunity of hearing to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09/09/2026.