RAMVARDAYINI HEALTH FOUNDATION.,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

At the outset, the Registry has pointed out that there is a delay of 27 days in filing the appeal for which the assessee has filed an affidavit for condonation of delay. After perusing the facts placed on record, we find that there was reasonable cause for the delay in filing the present appeal and hence, the delay is hereby condoned and appeal is admitted for adjudication.

During the course of hearing, the ld. AR submitted that the matter has been decided ex-parte qua the assessee. It was fairly submitted that the ld. CIT(E) did issue the notices, however, on the last occasion, in response to notice dated 08.11.2025, the assessee sought an adjournment for submission of the requisite documentation and same was granted to the assessee and the time for furnishing the information was granted upto 24.11.2025. However, well before the expiry of the time granted to the assessee, the ld. CIT(E) has proceeded and passed the impugned order on 19.11.2025. It was submitted that there is no finding on the merits of the case and therefore, given that there was a reasonable cause for non-appearance and assessee did sought an adjournment, the matter may be remanded to the file of ld. CIT(E) so that the assessee can furnish the necessary information and documentation which can be considered on the merits of the case by ld. CIT(E).

The ld. DR has been heard, who has not raised any specific objection where the matter is set aside to the file of ld. CIT(E).

After hearing both the parties and considering the material available on record and in light of the limited prayer so raised by the ld. AR on behalf of the assessee which has not been seriously objected to by the ld. DR, we set aside the matter to the file of ld. CIT(E) to decide the matter afresh, in accordance with law, after providing reasonable opportunity to the assessee.

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