ONE STEP GREENER FOUNDATION,DELHI vs. CIRCLE EXEMP 2(1), DELHI, DELHI

Brief facts of the case are that the applicant filed application dated 15.09.2025 in Form 10AB for registration u/s 12A (1) (ac)(iii) of the Act. The applicant was issued a questionnaire dated 02.01.2026 with the request to furnish certain details/ documents/clarifications in support of prayer for registration. The applicant was asked to submit certain details along with copies of financials for the last three years. The applicant failed to comply with the said notice. Consequently, another notice dated 27.02.2026 was issued requesting submission of details. So, the application was rejected.

Being aggrieved, the appellant/assessee preferred present appeal.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) rejected the application for non-compliance of notices in violation of principle of natural justice. The matter may be restored to the file of ld. CIT(E).

Ld. Departmental Representative submitted that applicant failed to comply with the notices.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(E) vide order dated 11.03.2026 rejecting application in Form

In view of above material facts and in interest of substantial justice, impugned order dated 11.03.2026 is set aside and the matter is restored to the file of Ld. CIT(E) for afresh decision in accordance with law after affording a fair opportunity of hearing to the appellant/assessee.

In the result the appeal filed by the assessee is allowed for statistical purposes.