TMI Blog2010 (4) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - 628 and 629 of 2010 - - - Dated:- 12-4-2010 - MEHTA D. A., DEVANI MS. H. N., JJ. JUDGMENT Ms. H. N. Devani J.- 1. Vide order dated March 22, 2010, notice for final disposal had been issued in both these appeals. 2. Both these appeals under section 260 of the Income-tax Act, 1961 (the Act), arise out of common order dated December 22, 2009, made by the Income-tax Appellate Tribunal (the Tribunal), hence, the same were taken up for hearing today and are being disposed of by this common judgment. 3. Admit. The following substantial que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance upon the decision of the Supreme Court in CIT v. Palghat Shadi Mahal Trust [2002] 254 ITR 212 (SC). Inviting attention to the impugned order of the Tribunal, it is submitted that the Tribunal has merely placed reliance upon a decision of the Indore Bench of the Tribunal as well as a decision of the Madhya Pradesh High Court and held that the issue is squarely covered in favour of the assessee without recording any findings of fact as to how the said decisions were applicable to the facts of the present case. It is submitted that if the Tribunal was inclined to take a different view from that of the director, it was incumbent upon the Tribunal to give some reasons as to why it was not agreeable with the findings recorded by the director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration of the applications under section 12AA of the Act on the ground that the case of the assessee is hit by the provisions of section 13(1)(b) of the Act. In paragraphs 3 and 4 of the impugned order, the Tribunal has recorded that the learned counsel for the assessee has submitted that the issue is covered by the decisions of the Income-tax Appellate Tribunal, Indore Bench, in the case of Dawoodi Bohra Jamat v. CIT [2009] 317 ITR (AT) 133 (Indore), which has been confirmed by the Madhya Pradesh High Court in the case of CIT v. Dawoodi Bohra Jamat [2009] 317 ITR 342 (MP), and has quoted extracts from the said decisions. In paragraph 5 of the order, the Tribunal has recorded that the learned Departmental representative relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce has been given to the decisions of a High Court and Tribunal as against a decision of the Supreme Court. 11. It is settled legal position, that the decisions of the courts are not to be applied in the abstract, but are to be applied to the facts of the case. With- out recording any findings of fact, one fails to understand as to how the Tribunal has come to the conclusion that the decisions on which it has placed reliance are applicable to the facts of the present case. It has been oft reiterated that the Tribunal is the final fact finding authority, hence, the order of the Tribunal should reflect findings of fact as well the reasons for arriving at its conclusions on the basis of the findings recorded by it. The impugned order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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