TaxTMI 
TaxTMI 
1984 (6) TMI 115
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....allowance was exempt under the provisions of s. 10(13A) r/w r. 2A. The assessing authority denied the exemption as accordant to him the assessee was residing in his own property and as no expenditure had been actually incurred by him on payment of rent in respect of his residential accommodation. Dissatisfied with the order passed by the IAC(A) the assessee appealed before the CIT(A) and contended that in spite of the fact that he resided in his self-owned property and did not actually incur any expenditure by way of rent on it, he was entitled to deduction in accordance with the law allied down by the Hon'ble Punjab & Haryana High Court in the case of CIT vs. Justice S. C. Mittal (1980) 15 CTR (P&H) 294 : (1980) 121 ITR 503 (P&H). He also ....
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....49. 4. On the other hand, Shri S. K. Aggarwal, ld. counsel for the respondent has supported the order passed by the CIT(A) and relied upon the decision of the Hon'ble Punjab & Haryana High Court reported in (1980) 15 CTR (P&H) 294 : (1980) 121 ITR 503 (P&H) and on a single member decision of the ITAT Delhi in ITA No. 2455/Del/82 dt.29th Sept., 1982. 5. We have carefully considered the submission made on the two sides. We have also very carefully gone through the decision of the Hon'ble Punjab & Haryana High Court in the case of Mr. Justice S.C. Mittal (1980) 15 CTR (P&H) 294 : (1980) 121 ITR 503 (P&H) and other decisions of the same Hon'ble High Court which were subsequently delivered in which the decision given in the case of Mr. Jus....
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....the amount of salary due to the assessee in respect of the relevant period; or (c) an amount equal to:- (i) where such accommodation is situate in any one of the following places, namely:- Agra, Ahmedabad, Allahabad, Amritsar, Bangalore, Bhopal, Calcutta, Coimbatore, Delhi, Faridabad, Gwalior, (Lashkar), Hyderabad, Indore, Jabalpur, Kanpur, Lucknow, Ludhiana City, Madurai, Nagpur, Patna, Poona, Srinagar, Surat, Vadodara (Baroda) or Varanasi (Banaras) or the urban agglomeration of each of such places: (ii) where such accommodation is situate atBombay,Calicut,Cochin,Ghaziabad,Hubli-Dharwar, Madras Sholapur,TrivandrumorVishakhapatnam. One-fifth of the amount of salary due to the assessee in respect of the relevant period; and ....
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....e aforesaid provision of s. 4(3)(vi) of the old Act had not been actually in urged and that if any sum remained in the hand of the recipient out of the allowance thus received and was not spent, to that extent the expenditure would not be incurred an the surplus remaining in the hands of granted was accordingly held to be not exempt under the provision of s. 4(3)(vi). In accordance with the law laid down by the Hon'ble Supreme Court of India in the aforementioned decision it appears to us that in order to be exempt within the provision of s. 10(13A), the House Rent Allowance had to be actually incurred on payment of rent hired for residence. Since in the present case no rent had been actually paid and since no accommodation had actually bee....
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....as essential for claiming exemption of House Rent Allowance. Since in the present case the assessee did not actually incur any expenditure by way of rent and since that was not necessary as he was residing in his own property, his case went out of the purview of exemption available in s. 10(13A). 7. In the above view of matter we have not been able to follow the decision of the Punjab & Haryana High Court reported in (1980) 15 CTR (P&H) 294 : (1980) 121 ITR 503 (P&H). Where their Lordships had held that the main object of enacting the prevision of s. 10(13A) is that in a case where an assessee actually has monetary loss by way of expenditure or otherwise he would be entitled to exemption under s. 10(13A). With grate deference to the afor....