2014 (10) TMI 743

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... R. Menon,Sr. Counsel ORDER The petitioner had filed an application before the 2nd respondent for registration under Section 12 of the Income Tax Act. By Ext.P2 order dated 05.03.1997 the registration sought for by the petitioner was granted with effect from 15.11.1988. The petitioner thereafter filed an application in Form No.56 for exemption under Section 10(23C) (iv) of the Income Tax Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h is pending before that forum. In the original petition the petitioner is essentially aggrieved by Ext.P13 order dated 11.05.2000, that was passed by the 4th respondent holding that the petitioner does not fulfil the conditions for issuance of a notification under section 10(23C) (iv) of the Income Tax Act. Insofar as Ext.P13 order does not cite any reasons for the rejection of the petitioners cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n for the grant of exemption, it was incumbent upon the 4th respondent to state the reasons that weighed with him while taking the decision, in Ext.P13 order, not to grant exemption to the petitioner. A perusal of Ext P13 order passed by the 4th respondent does not disclose any reason for his decision. A quasi-judicial authority, who is entrusted with the task of adjudicating upon the rights of a ....