KUNDKUND BHARTI,GHAZIABAD vs. CIT(E), DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH-E NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5974/Del/2026 Assessment Year 2026-27 Kundkund Bharti, Clo CA Vaibhav Goel, 75, Navyug Market, 1st Floor, Ghaziabad, Uttar Pradesh 201 001. PAN AAATKO564D. (Appellant) Vs. Commissioner of Income Tax (Exemption) , Delhi. (Respondent) Appellant by Respondent by Shri Vaibhav Goel, CA Shri Raghunath, CIT-DR: Date of hearing Date of pronouncement 22.06.2026 29.06.2026 ORDER Per Bench: This appeal by the assessee is directed against the order of learned CIT(Exemption) , Delhi dated 5th March, 2026 whereby the application of the assessee in Form 10AB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as the Act') was rejected. 2 We have heard the arguments of both the sides and perused the material placed before uS_ It is observed that the learned CIT(Exemption) has passed an ex-parte non-speaking order. In the above circumstances, after hearing the arguments of both the sides and perusal of record, we are of the view that it would be in the interest of justice to restore the matter to learned CIT(Exemption) for fresh consideration_ Accordingly, we set aside the impugned order of 2 ITA No.5974Del/2026 learned CIT(Exemption) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law. 3 In the result; the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open Court on 29th June, 2026. (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 29.06.2026 VK.