TaxTMI 
TaxTMI 
2023 (5) TMI 741
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....nd retired on 31.11.2008 with service pension. He was not granted disability pension at the time of retirement and the same was released w.e.f. date of retirement i.e. 01.12.2008 vide order dated 04.12.2017 (Annexure P-1) passed by the learned Armed Forces Tribunal. The said order was implemented and arrears were released to the petitioner on 26.07.2018. 3. Keeping in view the circular/instructions No. 2/2001 dated 02.07.2001 issued by Central Board of Direct Taxes (CBDT) (Annexure P- 4), the petitioner applied for a sanction to file revised returns vide letter dated 14.08.2018 (Annexure P-5) and also sent a reminder letter on 16.01.2019 (Annexure P-6) for the entitlement of income tax exemption for financial years 2008-09 to 2016-17. The petitioner has placed on record documents (Annexure P-10) to show that the amount of income tax to be refunded was Rs. 8,30,244/-. The claim of the petitioner has now been rejected vide orders dated 21.01.2021 (Annexure P-13) read with corrigendum order dated 01.12.2021 (Annexure P-14) and order dated 07.02.2022 (Annexure P-22). Hence, the present writ petition has been filed. 4. On notice of this petition, reply dated 31.01.2023 has been fi....
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....h income tax exemption would not be admissible to the persons such as the petitioner. However, keeping in view the order dated 30.08.2019 passed by the Supreme Court, the Circular No. 210 dated 20.02.2020 (Annexure P-17) was subsequently withdrawn vide another Circular No. 211 dated 03.03.2020 (Annexure P- 18). 8. Issuance of Circular No. 13/2019 dated 24.06.2019 (Annexure P-15), Supreme Court order dated 30.08.2019 (Annexure P-16), Circular No. 210 dated 20.02.2020 (Annexure P-17) and Circular No. 211 dated 03.03.2020 (Annexure P-18) are not disputed by the respondent in the reply. 9. It is a sad situation to see that ex-army person had to once again approach the authority vide letter dated 08.02.2021 (Annexure P-19) for sanction to file revised returns for the financial year 2009-10 to 2015-16 as the revised returns have been filed within 20 days of the receipt of the amount on implementation of the court's orders whereby he has been granted arrears of disability pension and filing the revised returns was within the time stipulated in CBDT Circular 2009/2015 (Annexure P-20). The petitioner again approached the authority through CPGRAMS portal of Government of India v....
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..... "disability element" and "service element" of a disabled officer of the Indian Armed Forces continues to be exempt from income tax." 12. Keeping in view the above Circular, the above said writ petition i.e. W.P. No. 29017/2018 was allowed and the respondents were directed to refund the entire amount of income tax they had recovered, which was the exempted amount and which the petitioner had paid in respect of disability pension. The said judgment has attained finality. 13. The petitioner has further placed on record another judgment of Madhya Pradesh High Court passed in W.P. No. 8858/2019 titled as Colonel Ashwani Kumar Ram Singh (Retd.) vs. Principal Commissioner of Income Tax, decided on 29.08.2019 (Annexure P-3) wherein again by referring to the case of the Colonel Madan Gopal Singh Nagi (Annexure P- 2), a direction was given to grant refund to the petitioner on the tax paid by him on the disability pension within a period of 60 days from the date of receipt of the certified copy of the order and the respondents were further given direction to pay interest in respect of the entire amount. 14. In the present case as well, no explanation has been given as to why as per....
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....tions 173, read with Rules 1 and 2 of Appendix II, the respondents themselves have recommended for grant of disability pension to the petitioner vide their letters dated 3rd April, 1986 and subsequently on 11th April, 1986 which is as under:- DISABILITY PENSION CLAIM: EX-NO. 3157896 SEP MAHAVIR SINGH NARWAL. 1. Further to this Headquarters letter of even number dated 03 Apr 86. 2. The disability pension claim in respect of Ex No. 3157896 Sep Mahavir Singh Narwal has been re-examined threadbare by the competent authority. During the course of examination it is seen that the individual was placed in temporary low medical category "CEE" for six months with effect from 21 Sep 78. Having been placed in low medical category he had applied for discharge on compassionate grounds on 19 Feb 79. 3. He was discharged from service on 24 Apr. 79 after completion of all the medical formalities which are applicable in case of disposal of permanent low medical category personnel. 4. It has been opined by the competent authority that his discharge from service cannot be legally termed as of "on compassionate grounds at his own request". But it should be c....