- (1.) HEARD learned Counsel for the parties.
(2.) THE following substantial question of law is involved in this appeal.: Whether the order passed by the Income Tax Appellate Tribunal, Ranchi Circuit Bench, Ranchi in I.T.A. No. 254/ Ran./08 dated 13.02.2009 is a non -speaking order and therefore, liable to be set aside. It appears from the order (Annexure -1) dated 23.06.2008 that the registration of trust of Respondent -Assesses was set aside Under Section 12A/12AA of Income Tax Act -1961 for the reasons mentioned in detail in para -1 containing grounds (a) to (f) and some of the grounds relevant are that as per Clause -22 of trust deed it empowered the trustees to discontinue any charity works and this gives the power to the trustees not to carry out objects of the trust and income tax officer concerned opined that this power also indicates that the trustees at their will may frustrate the objects of the trust. It has also been observed that in view of the condition mentioned in the trust deed itself the assets and income of the trust can be given back to the settlers.
(3.) WE need not to give details of the reasons given in the order dated 23.06.2008 but it appears from the order dated 13.02.2009 passed by the I.T.A.T. that even after recording of the contentions of the parties the I.T.A.T. proceeded to decide the matter only on one point that there is no change in circumstance without reversing any of the findings recorded by the authority concerned who passed the order of cancellation of the registration of the trust of the Respondents and then relied upon the judgment of the Hon'ble Delhi High Court quoted in para -5 which has been delivered in a matter where it has been held that mere change in opinion will not empower the assessing authority to pick and choose the assessment year in which an appeal should have been filed and this judgment has no relevance so far as the present controversy is concerned except that there is a principle of law that mere change in opinion of authorities subsequent will not give him some powers under certain provisions of law.;