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Facts
The assessee appealed against the rejection of its application for fresh registration by the Principal Commissioner of Income Tax (PCIT). The PCIT had decided the issue ex parte without adjudicating the application on merits.
Held
The Tribunal held that in the interest of justice and fair play, the appeal should be restored to the file of the PCIT for fresh adjudication. The assessee is directed to cooperate with the PCIT for expeditious disposal.
Key Issues
Whether the PCIT erred in rejecting the application for fresh registration ex parte without a decision on merits, and if the matter should be remanded for fresh adjudication.
Sections Cited
12AB
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Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI M. BALAGANESH
O R D E R
PER M. BALAGANESH, AM
This is an appeal preferred by the assessee against the rejection of fresh registration u/s 12AB of the Act by the Learned PCIT(Exemptions) [hereinafter referred to as the PCIT(E)].
We have heard the rival submissions and perused the materials available on record. On perusal of the order of the Learned PCIT(E), we find that the ld PCIT(E) had decided the issue ex parte without adjudicating the application seeking fresh registration on merits. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld PCIT (E) for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard.
The assessee is directed to cooperate with ld PCIT(E) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. The assessee is also directed to cooperate with the ld PCIT(E) by furnishing the requisite details called for , in its own interest. With these observations, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 06/02/2026.