For uploading? Because it's an executable script. It's like opening a executable file by visiting a web-page. There are vulnerabilities in everything, and disallowing the most common script-kiddie methods saves a lot of trouble for whoever is running the website / visiting that thereof.
You may not know about this, but there are people who do and would take advantage of it if they could. That's why it's disallowed.
Off-topic: I still lol at Wiccaan's sig. "bring him to me in real life" xD
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