TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 271
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.... the following substantial questions of law:- "(i) Whether on facts and circumstances of the case and in law the ITAT had erred by failing to consider the findings of the Commissioner of Income Tax who concluded that the expenses incurred by the trust are not in consonance with the objects of the trust and without any essence of rendering services, for which it was formed? (ii) Whether on facts and circumstances of the case and in law the ITAT has erred by placing reliance on the judgment of Hon'ble Apex Court in the case of Kishinchand Chellaram Vs. CIT (1980) 125 ITR 713 when the applicant-trust that was provided ample opportunities by the ACIT, Circle Kurukshetra and ITO (E), Ambala in difference to the powers conferred upon CIT....
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....ioner of Income Tax, Karnal on 12.8.2014. The said application was transferred to the office of Commissioner of Income Tax (Exemption), Chandigarh [for brevity 'the CIT(E)']. The CIT(E) vide order dated 16.2.2015 (Annexure A-1) rejected the said application by noticing that the Assessing Officer had not recommended the case for grant of registration under Section 12AA of the Act as the Trust had failed to furnish information/documents as desired by the Assessing Officer. Further, it was mentioned that no work of charity has been done by the Trust and the gross receipts of the Trust are Rs. 97,508/- out of which Rs. 2582/- had been incurred towards office expenses and other expenses. Feeling aggrieved by the order, Annexure A-1, the ....
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....dministrative, quasi judicial or judicial, it was laid down by the Supreme Court in M/s Kranti Associates Pvt. Ltd. and another v. Sh. Masood Ahmed Khan and others, (2010) 9 SCC 496 as under:- "17. The expression Rs.speaking order' was first coined by Lord Chancellor Earl Cairns in a rather strange context. The Lord Chancellor, while explaining the ambit of Writ of Certiorari, referred to orders with errors on the face of the record and pointed out that an order with errors on its face, is a speaking order. (See 1878-97 Vol. 4 Appeal Cases 30 at 40 of the report). 18. This Court always opined that the face of an order passed by a quasi-judicial authority or even an administrative authority affecting the rights of parties, must spea....
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....udges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a Judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. l. Reasons in support of decisions must be cogent, clear and succinct. A pretence of reasons or 'rubberstamp reasons' is not to be equ....
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....tion of justice in a commonsense liberal way. Justice is based substantially on natural ideals and human values. The administration of justice is to be freed from the narrow and restricted considerations which are usually associated with a formulated law involving linguistic technicalities and grammatical niceties. It is the substance of justice which has to determine its form. 9. The expressions "natural justice'' and "legal justice'' do not present a water-tight classification. It is the substance of justice which is to be secured by both, and whenever legal justice fails to achieve this solemn purpose, natural justice is called in aid of legal justice. Natural justice relieves legal justice from unnecessary technicalit....
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.... Edward Coke of natural justice requires to "Rs.vocate interrogate and adjudicate''. In the celebrated case of Cooper v. Wandsworth Board of Works, (1963) 143 ER 414, the principle was thus stated: "Even God did not pass a sentence upon Adam, before he was called upon to make his defence. "Adam'' says God, "where art thou has thou not eaten of the tree whereof I commanded thee that though should not eat''. Since then the principle has been chiselled, honed and refined, enriching its content. Judicial treatment has added light and luminosity to the concept, like polishing of a diamond. 11. Principles of natural justice are those rules which have been laid down by the Courts as being the minimum protection of the ri....