JAN SANDESH,DELHI vs. CIT(EXEMPTION), DELHI

Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has proceeded ex-parte against the assessee thereby rejecting it’s section 80G and 12AB(1)(b)(ii) registration application.

Ms. Rajinder Kaur vehemently argues during the course of hearing in support of CIT(E)’s findingS that the assessee had not filed any explanation or evidence supporting it’s case and therefore, it’s instant appeal deserves to be dismissed.

We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and the arguing counsel could not be altogether ruled out.

Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals back to the CIT(E) for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

These assessee’s twin appeals & 4033/Del/2025 are allowed for statistical purpose. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 20/11/2025.