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        Tribunal rules against adding spouse's rental income to assessee's tax return

        Abhay Kumar Mittal Versus DCIT, Circle-72 (1), New Delhi

        Abhay Kumar Mittal Versus DCIT, Circle-72 (1), New Delhi - TMI Issues:
        1. Addition of rental income earned by the spouse of the assessee in the hands of the assessee under Section 64 of the Income Tax Act, 1961.
        2. Clubbing provisions and disallowance of rent paid to spouse as investment/funding towards the purchase of property.
        3. Taxation of rental income in the hands of both the assessee and the spouse.
        4. Consideration of property transfer for inadequate consideration.
        5. Claiming HRA deduction when staying with spouse in rented accommodation.
        6. Source of income for purchase of property by the spouse.
        7. Investments made in the name of the spouse being deemed as made by the assessee.

        Analysis:
        1. The appeal was filed against the order confirming the addition of rental income earned by the spouse of the assessee in the hands of the assessee under Section 64 of the Income Tax Act, 1961. The Assessing Officer found that the investment for purchasing the property was made without any independent source of income by the spouse. The rental income was clubbed in the hands of the assessee, resulting in an addition of the rental income amount.

        2. The CIT(A) upheld the addition, rejecting the claim that the investment in the property was made by the spouse from her own independent resources. The CIT(A) relied on the income summary statement of the spouse for previous assessment years, showing low taxable income. The CIT(A) also noted that the appellant was the second holder in various investments made in the spouse's name.

        3. The Tribunal observed that the spouse received a loan from the assessee and repaid it from mutual funds and fixed deposits. The Tribunal found no legal bar on the assessee extending a loan to the spouse or the spouse repaying it from her own funds. The rental income was declared by the spouse and accepted by the revenue. The Tribunal allowed the appeal, emphasizing that the sources for the property purchase were proven and the contention that the husband cannot pay rent to the wife lacked legal basis.

        4. The Tribunal concluded that the assessee's appeal was allowed based on the facts presented, and the addition of the rental income in the hands of the assessee was not justified. The decision was pronounced in the open court on the specified date.

        Topics

        ActsIncome Tax
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