Many years ago an elder told me, after he had returned from an elder training school, that when in doubt elders should lean toward mercy in judicial matters. However this quote from the elder's manual shows just the opposite.
Judicial systems vary from country to country. In the US it's 'innocent until proven guilty,' the idea being that it's better to let a guilty man go than to convict an innocent person. In other places it's 'guilty until proven innocent,' the idea being that it's better to convict an innocent man than to let a guilty person go.
It seems that Watchtower is following the more harsh way of the world rather than the more lenient way of the world and the Bible itself ('love believes all things').
Thanks for this post aboveusonlysky - I learned something about the organization that I was not aware of.