2005 (11) TMI 188 - AT - Income Tax

Summary

Issues:
Rejection of claim under s. 88B of IT Act based on date of birth discrepancy.

Analysis:
The case involved an appeal by the assessee against the rejection of the claim under section 88B of the Income Tax Act. The assessee, claiming to be a senior citizen above 65 years, sought a rebate of tax under this section. However, the Assessing Officer (AO) noted that the date of birth on the PAN card indicated the assessee had not yet turned 65 by the relevant date. The assessee provided a certificate from a medical officer stating her age to be around 70 years, supporting her eligibility for the rebate. The AO, though, disregarded this certificate, insisting on the date of birth mentioned in official documents. The CIT(A) also rejected the claim, emphasizing the lack of concrete evidence like a birth certificate to prove the correct date of birth. The assessee argued that the PAN card contained an incorrect date of birth due to an oversight, presenting an affidavit and an identity card from the Election Commission showing a different birth year. The Tribunal observed that the documents issued by government bodies should take precedence, especially when supported by an affidavit and a medical certificate. Considering the preponderance of evidence in favor of the assessee, the Tribunal set aside the CIT(A)'s decision and directed the AO to allow the rebate under section 88B of the IT Act.