Before, The Income Tax Officer Range 2(2) , Varanasi Re: Triveni Gupta B.21/195-96, Kamaccha , Varanasi Subject - Notice u/s 148 of the IT Act, 1961 relating to A.Y. 06-07. Sir, 1. Kindly refer the letter dated 29.03.2011 received on 9.09.2011 and on perusal of the same, it is apparent that the assesse has claimed deduction u/s 80 U of the Act to the tune of Rs. 50, 000/- and it was based on the certificate of disability issued by All India Institute of Physical and Rehabilitation, Mumbai and they have estimated the disability 40% to 60% and the certificate do not require for periodical examination of disease. 2. That one thing is established that the assesse suffers from permanent physical disability and handicapped and this reason is very much sufficient for claim of deduction u/s 80U. 3. That it is also true that the return of income was not accompanied with Form No. 10 IA which has been introduced w.e.f. 1.04.2003 instead the certificate of diability was submitted. 4. That the Form No. 10 IA cannot change the physical structure of any person nor can be used to declare a person handicapped, if it is only a supporting document not a principle reason for claim. 5. That the assesse was unaware about the introduction of any such rule or form and when she came to know change about the rule and change of form immediately sought a certificate from GHC, Cholapur, Varanasi and the same is attached. 6. That this form is sufficient for claim u/s 80U of the IT Act, 1961 it is important to mention that any change in the
Before,The Income Tax OfficerRange 2(2) ,VaranasiRe: Triveni
Gupta B.21/195-96, Kamaccha , VaranasiSubject - Notice u/s 148 of
the IT Act, 1961 relating to A.Y. 06-07.Sir,1. Kindly refer the
letter dated 29.03.2011 received on 9.09.2011 and on perusal of the
same, it is apparent that the assesse has claimed deduction u/s 80
U of the Act to the tune of Rs. 50, 000/- and it was based on the
certificate of disability issued by All India Institute of Physical
and Rehabilitation, Mumbai and they have estimated the disability
40% to 60% and the certificate do not require for periodical
examination of disease.2. That one thing is established that the
assesse suffers from permanent physical disability and handicapped
and this reason is very much sufficient for claim of deduction u/s
80U.3. That it is also true that the return of income was not
accompanied with Form No. 10 IA which has been introduced w.e.f.
1.04.2003 instead the certificate of diability was submitted.4.
That the Form No. 10 IA cannot change the physical structure of any
person nor can be used to declare a person handicapped, if it is
only a supporting document not a principle reason for claim.5. That
the assesse was unaware about the introduction of any such rule or
form and when she came to know change about the rule and change of
form immediately sought a certificate from GHC, Cholapur, Varanasi
and the same is attached.6. That this form is sufficient for claim
u/s 80U of the IT Act, 1961 it is important to mention that any
change in the rules are always retrospective similarly the
certificate about existing thing relates back retrospectively from
the date of its existence/ commencement and in this way, this
certificate is as good as originally or as furnished today.It is,
therefore, requested that in view of decision of Honble Supreme
Court in the case of M/s G.K. Software Ltd v. CIT reported in 259
ITR 15 . The proceeding u/s 148 may kindly be concluded & order
accordingly be passed.Thanking You
