" 1 आयकर अपीलीय अिधकरण, िदʟी पीठ Ő , नई िदʟी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.3629/DEL/2026 िनधाŊरण वषŊ/Assessment Year: -) SAINT JAMES CHURCH LOTHIAN ROAD, KASHMERE GATE NEW DELHI, NEW DELHI- 110006, DELHI Vs. CIT E NEW DELHI- अपीलाथŎ Appellant ŮȑथŎ Respondent Permanent Account Number of Assessee: AAATS1291D अपीलाथŎ Ȫारा/Appellant represented by: None ŮȑथŎ Ȫारा/Respondent represented by: Sh Rajore Satish Chandra Ramsevak,CIT DR सुनवाई की तारीख / Date of conclusion of hearing: 23.06.2026 घोषणा की तारीख / Date of pronouncement: 24.06.2026 आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), New Delhi, dated 18.03.2026 passed under section 12AB(1)(b)(ii) of the Act. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The assessee was called absent. Printed from counselvise.com ITA 3629/DEL/2026 SAINT JAMES CHURCH Page 2 of 2 3. The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 12A dated 18.03.2026 has been passed without giving adequate opportunity of being heard. The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by him in his order to reject assessee’s application on premise of non- submission of required documents. We are conscious that no litigant gains by non- prosecution of its case. In the interest of justice, we remit the matter back to the file of Ld. CIT(E) for re-adjudication de novo, in accordance with law and by passing a speaking order. The assessee shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24th June, 2026. Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.06.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "