ANEJA EDUCATION SOCIETY,REWARI vs. ITO,WARD-EXMP,ROHTAK, ROHTAK

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH-E NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2659/Del/2026 Assessment Year 2027-28 Ws Aneja Education Society, Vs. Income Tax Officer, Clo CA M.R: Sahu, Ward Exemptions, House No.651, 1st Floor, Rohtak Sector-IOA, Near G.D_ Goenka Public School, Gurgaon 122 001 PAN AADAA6O89P. (Appellant) (Respondent) Appellant by Respondent by Shri M.R. Sahu, CA. Ms. Harpreet Kaur Hansra, Senior DR_ Date of hearing Date of pronouncement 05.06.2026 05.06.2026 ORDER Per Mahavir Singh__Vice President:

This appeal by the assessee is directed against the order of learned CIT(Exemptions) , Chandigarh dated 24th February, 2026 whereby the application of the assessee in Form 1OAB under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as the Act') for grant of registration was rejected: 2 Originally, the application of the assessee for grant of early hearing of the appeal was fixed today: However, during the course of hearing of the application, it transpired that the learned CIT(Exemptions) has passed an ex-parte non-speaking order. Both the parties have stated their no objection to the hearing of the appeal on merits today itself: 2 ITA No.2659/Del/2026 3 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(Exemptions) for fresh consideration: Accordingly, we set aside the impugned order of learned CIT(Exemptions) 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 4 In the result; the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open Court on conclusion of hearing on 5th June, 2026. (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 08.06.2026 VK