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2014 (10) TMI 743 - HC - Income TaxNon-speaking order passed – Exemption u/s 10(23C)(iv) not granted - Held that:- When the claim in terms of Section (23C) (iv) of the Income Tax Act was submitted before the 3rd respondent who in turn forwarded the application to the 4th respondent with a recommendation for the grant of exemption, it was incumbent upon the 4th respondent to state the reasons that weighed with him while taking the decision for not to grant exemption to the assessee – the 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 person, cannot pass orders that are ambiguous and vague by not stating the reasons that informed his decision - for the sole reason that it is a non-speaking is set aside - The 4th respondent is directed to reconsider the matter and pass fresh orders on the claim of the petitioner for exemption in terms of Section 10 (23C)(iv) – Decided in favour of assessee.
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