NAISARGIC VIKLANG SEVA SANGH ,MUMBAI vs. CIT EXEMPTIONS, MUMBAI

We have heard the rival submissions and perused the material available on record. It is seen that the learned CIT (Exemption) has rejected the application primarily on the ground that despite issuance of notice dated 07.01.2026, the assessee did not furnish the complete set of documents and details called for in the course of the proceedings. Before us, the learned counsel submitted that owing to certain circumstances, the requisite documents could not be furnished before the learned CIT (Exemption). It was, however, assured that if one more opportunity is granted, the assessee shall furnish all the requisite documents and fully comply with the requirements of the proceedings.

Having regard to the facts and circumstances of the case, and in the interest of substantial justice, we deem it appropriate to restore the matter to the file of the learned CIT (Exemption) for deciding the application afresh in accordance with law after affording the assessee a reasonable opportunity of being heard. The assessee is also directed to furnish all the documents, explanations and other details as may be called for by the learned CIT (Exemption) without seeking unnecessary adjournments so as to facilitate expeditious disposal of the application.