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2018 (11) TMI 271 - HC - Income TaxRegistration to the assessee u/s 12AA - ITAT allowed registration without considering the observation of the CIT - expenses incurred by the trust are not in consonance with the objects of the trust - non-speaking order passed by the tribunal - Held that - A perusal of the order Annexure A-2 shows that it is neither speaking nor gives any cogent reasons for granting registration to the appellant under Section 12AA of the Act. The Tribunal while allowing the appeal of the assessee had noticed that the CIT(E) refused registration without disclosing the complete contents of the report and without confronting the same to the assessee. Further we find that the CIT(E) as well as the Tribunal had not passed the reasoned speaking order which is the mandate. The orders passed by the CIT(E) and Tribunal do not satisfy the requirements of being a reasoned order as enunciated by the Apex Court in M/s Kranti Associates Pvt. Ltd s case 2010 (9) TMI 886 - SUPREME COURT OF INDIA and is passed in violation of the principles of natural justice as per law laid down by the Supreme Court in V.K. Awasthy s case (2005 (3) TMI 476 - SUPREME COURT OF INDIA) as noticed hereinabove. Accordingly the appeal is allowed
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