SAHIB SHRI GURU TEG BAHADUR NISHKAM SEWA SOCIETY ,DELHI vs. ITO WARD EXEMPTION-2(1), DELHI

Heard both the parties at length. Case files perused.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower

Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. This is indeed coupled with the facts that there is also no effective adjudication of the assessee’s sections 12A and 80G registration applications on merits as well in absence of the relevant supportive evidence. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s both these appeals back to the CIT(E) for his afresh appropriate adjudication, within three effective opportunities of hearing, at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

These assessee’s twin appeals ITA Nos. 3237 & 3238/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 29/09/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member