ITAT junks Congress' appeal against tax demand of Rs 199 crore
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Hans India
5 days ago
- Hans India
Orientation session on welfare of elderly held
Rajamahendravaram: District Revenue Officer (DRO) Seetarama Murthy clarified that children cannot appeal to the Collector against the decision of the Maintenance Tribunal under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007. He said only the parents have the right to appeal to the Appellate Tribunal headed by the district collector, while children must approach the civil court if they wish to challenge the order. He made these remarks while presiding over an orientation meeting held on Monday at the PGRS Hall in the Collectorate to raise awareness among district officials about the 2007 Act. Seetarama Murthy described the neglect of elderly parents by their children as an unfortunate and inhumane trend. He informed that under Section 7(1) of the Act, Tribunals are constituted at the divisional level and Appellate Tribunals at the district level. As per Section 4, parents or their representatives can apply for maintenance. He added that the Tribunal also has the power to take up cases suo motu. He further pointed out that under Section 24 of the Act, children who abandon their elderly parents can face imprisonment up to three months, a fine of Rs 5,000, or both. The Act also allows elderly parents to reclaim property previously transferred to their children if they are neglected. Assistant Director of Transgender and Elderly Welfare A.V. Srinivas, who also spoke at the session, said that though the Act was passed in 2007, its rules came into force in 2011. Several recognised old-age homes are functioning in East Godavari district, he noted. He mentioned that elderly parents who are unable to support themselves can claim up to Rs 10,000 per month as maintenance from their children. As per Section 21(2) of the Act, police are responsible for ensuring the safety of the lives and properties of senior citizens. They must also visit elderly persons every two months to assess their welfare, he added. Officials from various departments and staff from the Collectorate attendedthe meeting.
Time of India
22-07-2025
- Time of India
ITAT rejects Congress appeal against tax demand of Rs 199 cr
The Income Tax Appellate Tribunal (ITAT) Monday dismissed an appeal filed by Congress challenging a tax demand of ₹199.15 crore for assessment year 2018-19. The tribunal rejected the party's claim for tax exemption under Section 13A due to late return filing and violations of cash donation limits, establishing strict compliance requirements for political parties seeking tax benefits. "All these assessee's (Congress) vehement submissions fail to evoke our concurrence," ruled the quorum of judicial member Satbeer Singh Godara and accountant member M Balaganesh. Referring to a leading Supreme Court judgment and a March 2016 high court ruling, the tribunal in its July 21 ruling held that an exemption mentioned in a tax statute must be "strictly complied with". The 50 page ITAT order referring to the two rulings (SC and HC) said "this is for the precise reason that so far as an interpretation of such an exemption provision in a fiscal statute is concerned", not only the high court has made it clear "that Section 13A has to be strictly complied with" but also the Supreme Court in a 2018 ruling "has settled the issue that it is not liberal but stricter interpretation only in a taxing statute which has to be employed in an exemption claim". Live Events Dismissing Congress's appeal, the tribunal held "that being the case and in light of the fact that even Section 139(4B) has stipulated filing of return within the 'due' date i.e. required to be furnished u/s 139(1), we are of the considered view that the above former clause in fact restricts any further liberalism herein as clearly incorporating the expression of 'due' date". "Therefore, the moment there is violation of such a 'due' date, Section 13A third proviso gets attracted, so as to result in denial of exemption to the party concerned," the order said.
News18
22-07-2025
- News18
Congress Denied Tax Exemption Of Rs 199.15 Crore, Tribunal Cites Lapses, Donor Rule Violations
Last Updated: The Income Tax Appellate Tribunal rejected the argument that late returns should be treated like charitable trusts, stressing political parties must strictly file within deadline In a significant legal setback for the Congress, its tax exemption claim for Rs 199.15 crore was denied due to procedural lapses and violation of donation rules. The Income Tax Appellate Tribunal (ITAT) on Tuesday dismissed the appeal made by the Congress and upheld an income‑tax demand of Rs 199.15 crore. It also rejected the party's argument that late returns should be treated like charitable trusts under Section 12A, stressing that political parties must strictly file within the statutory deadline. The ITAT found that the Congress violated two critical conditions under Section 13A, which governs tax exemptions for political parties. It noted that the Congress filed its income tax return on February 2, 2019, missing the mandatory extended deadline of December 31, 2018, as specified under Section 139(4B). The Congress received cash contributions of a total of Rs 14.49 lakh from various donors, with individual donations exceeding the permissible limit of Rs 2,000 under Section 13A provisions. While the party provided donor names and PAN details – mostly from its own elected MLAs and MPs – the tribunal ruled that the cash payment method itself violated the law. The bench, comprising judicial member Satbeer Singh Godara and accountant member M Balaganesh, stated that Section 13A represents a special exemption that must be applied with strict adherence to all conditions, with any breach rendering the entire exemption invalid. The tribunal dismissed an attempt by the Congress to distinguish between 'voluntary contributions" and 'donations," noting that the party itself made no such differentiation in its records or Election Commission filings. Additionally, the ITAT rejected the party's plea that only surplus funds after expenses should be taxed, instead ruling that once Section 13A exemption is denied, all voluntary contributions become taxable income. Beyond the primary tax demand, the tribunal also upheld additional financial penalties including interest charges under sections 234A, 234B, and 234C totaling over R 35 crore, plus a Rs 10,000 fee under Section 234F for delayed filing. This brings the total financial liability to approximately Rs 234 crore, representing a substantial burden for the opposition party. The Congress had previously appealed to the CIT (appeals) but was unsuccessful, with that appeal being dismissed in March 2023. (With ANI inputs) view comments First Published: Disclaimer: Comments reflect users' views, not News18's. Please keep discussions respectful and constructive. Abusive, defamatory, or illegal comments will be removed. News18 may disable any comment at its discretion. By posting, you agree to our Terms of Use and Privacy Policy.
