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TMI Blog2020 (4) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... tion - only ground for rejection of the review is that the petitioner did not respond to the notices issued u/s 142 - HELD THAT:- Writ petition is bereft of material. The Officers vested with an obligation to discharge judicial functions are legitimately expected to resort to application of mind in a pragmatic and reasonable manner which is conspicuously absent in the instant case. For that reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed through net on 27.02.2017 declaring 'nil' income claiming exemption under Section 11 of the Income Tax Act. Assessment was completed under Section 144 of the Income Tax Act. Learned counsel appearing on behalf of the petitioner submits that though the matter reached upto the level of ITAT, the fact remains that no effective opportunity was given to the petitioner to claim exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment Sri Christopher Abraham supports the impugned orders by urging that the petitioner has failed to place on record any material. 4. Having heard learned counsel on both sides and on perusing the records, I am of the opinion that the impugned order Ext.P4 lacks reasons as to how and under what circumstances, the petitioner is not entitled to exemption being a Religious and Charitable Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not responding to the Assessing Officer's queries and the petition U/s.264 dated 25.01.2018 is thereby not entertained and the same is filed. For the aforementioned reasons the writ petition is bereft of material. The Officers vested with an obligation to discharge judicial functions are legitimately expected to resort to application of mind in a pragmatic and reasonable manner which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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