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TMI Blog2019 (3) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... amount and the disabled Army Officer cannot be made to run from pillar to post on account of various technicalities as stated in the writ petition. Our Army Soldiers, Naval Officials and Fighter Pilots are Day and Nights protecting Our Territorial Borders from Enemy Infiltration and Attacks and even while putting their life to the greatest risk, are keeping all Citizens safe and Secure and making Our life free from all such Dangers, where they don't think of Technicalities while Fighting with Enemies at the Front, as to whether pulling the Trigger of their Gun would invite a Court of inquiry and from this practical perspective this Court wants to express its concern for not putting too much of technicalities in such matters by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Also after 30 rate of interest shall be 18% per annum from the date of entitlement till the amount is actually paid to the petitioner. - W.P.No.29017/2018 - - - Dated:- 28-2-2019 - S.C.Sharma And Virender Singh JJ. For the Petitioner : Shri Yatish Kumar Laad, learned counsel For the Respondent : Ms. V.Mandlik, learned counsel ORDER The petitioner before this Court has filed this present petition with a prayer for issuance of an appropriate writ order or direction directing the Commissioner of Income Tax II to refund a sum of ₹ 11,16,643/- which is excess tax paid by the petitioner on his exempted income for the financial year 2008-09 to 2015-16. The facts of the case reveals that the petitioner was commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received the undermentioned amount by way of pension :- S.NO. Relevant Financial year Total Pension Amount Received by the petitioner (In INR) 1 2008-09 Rs.1,89,564/- 2 2009-10 Rs.3,25,804/- 3 2010-11 Rs.3,59,886/- 4 2011-12 Rs.5,73,179/- 5 2012-13 Rs.6.75,448/- 6 2013-14 Rs.7,41,548/- 7 2014-15 Rs.8,40,053/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s genuinely entitled by virtue of CBDT notification. The return of the income tax department reflects that petitioner is certainly exempted from paying income tax to the extent that the disability pension is concerned. The income tax department has also referred to circular dated 2.7.2001. Circular dated 2.7.2001 is reproduced as under:- F.No.200/51/99-ITAI Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes. New Delhi the 2nd July, 2001. To, All the Chief Commissioners of Income Tax All the Chief Directors General of Income Tax Subject: Exemption from Income Tax to disability pension to : Disability element and service element of a disabled officer of the India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer represented to the department and submitted the application for refund of the amount. The application was submitted for the first time as stated in the writ petition on 6.12.2017. Learned counsel for the Income Tax Department has stated before this Court that the department is ready to decide the petitioner's representation within a period of two weeks. It is true that learned counsel has stated that they will be deciding the representation but the department has not stated that they will be refunding the amount. In the considered opinion of this Court, as the income of the petitioner was exempted, the department does not have any other choice except to refund the amount and the disabled Army Officer cannot be made to run ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, for Technical adherence to some archaic administrative procedures having no thoughtful purpose sought to be achieved, while denying Legitimate Relief to the Members of the Armed Forces. Resultantly the respondent is directed to refund the entire amount of income tax they have recovered, which was an exempted amount and which the petitioner has paid in respect of his disability pension. The exercise of refunding the amount be concluded within a period of 30 days from the date of receipt of certified copy of this order. Authorities shall be free to pass appropriate order in the matter of refund and the petitioner shall be entitled for interest @ 12% per annum from the date the amount was deposited with the income tax department till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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