TaxTMI 
TaxTMI 
2010 (4) TMI 859
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....on of law arises for consideration in each of these appeals : "Whether the Income-tax Appellate Tribunal was justified in allowing the appeal by merely placing reliance upon certain decisions without recording as to how and in what manner the said decisions are applicable to the facts of the present case ?" 4. Considering the nature of controversy involved in the present appeals, which lies in a very narrow compass, the appeals are taken up for final hearing today. 5. The respondent-trusts in both these appeals filed applications for registration under section 12AA of the Act in Form No. 10A. The Director of Income-tax (Exemptions) (hereinafter referred to as the Director), after granting the....
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....findings recorded by the director. 7. Pursuant to issuance of notice, Mr. J. P. Shah, learned advocate has put in appearance on behalf of the respondents in both the appeals. The learned advocate has supported the impugned order of the Tribunal and has submitted that no case is made out to warrant interference. 8. On a perusal of the orders passed by the Director in each of the appeals, it is apparent that the facts of both the cases are not identical. In Tax Appeal No. 628 of 2010 the respondent-trust had claimed that it was created before April 1, 1962. The Director has in the orders passed under section 12AA of the Act considered the object of the trusts and has upon appreciation of the evidence on record, come to the con....
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....learned Departmental representative relied upon the orders passed by the Director. In paragraph 6, the Tribunal has recorded that it is of the view that the issue is covered in favour of the assessee by the order of the Income-tax Appellate Tribunal, Indore Bench in the case of Dawoodi Bohra Jamat v. CIT [2009] 317 ITR (AT) 133 (Indore), which is confirmed by the Madhya Pradesh High Court in the case of CIT v. Dawoodi Bohra Jamat [2009] 317 ITR 342 (MP). Following the said decision, the Tribunal has set aside the order of the Director with a further direction to grant registration to the assessee under section 12AA of the Act. 10. In the entire order, the Tribunal has not recorded any findings of facts. No reasons are assigned as to....
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.... the findings recorded by it. The impugned order of the Tribunal is totally lacking in all quarters. 12. In CCE v. Srikumar Agencies [2008] 232 ELT 577 (SC) the Supreme Court was dealing with a similar case wherein without detailed analysis of the factual position involved, the Customs, Excise and Gold (Control) Appellate Tribunal had merely referred to some judgments and submissions of the learned counsel for the assessees to hold that the assessees were entitled to relief, the court held that courts should not place reliance on the decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. That disposal of appeals by mere reference to decisions was not ....