Wp(C)/7254/2021 Of Lieutenant Colonel Mathews P. George (Retd) v. The Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 26 DAY OF MARCH 2024 / 6TH CHAITHRA, 1946WP(C) NO. 7254 OF 2021 PETITIONER/S: LIEUTENANT COLONEL MATHEWS P. GEORGE (RETD)AGED 68 YEARSS/O. GEORGE MATHEN THAZHATHIL, NO.17, VRINDAVANAM, SUBASH CHANDRA BOSE ROAD, VYTTILA P.O, ERNAKULAM - 682019. BY ADVS.JOMY GEORGESRI.R.PADMARAJSRI.M.J.BENNYSRI.DEEPAK MOHANSMT. CHITRA N. DASSHRI.RISHAB S.SRI.R.AJITH KUMAR [V.K.EDOM]SHRI.GEORGE J MOOLAMKUNNAM RESPONDENT/S: 1THE CHIEF COMMISSIONER OF INCOME TAXCENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, KERALA CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, KERALA 682018. 2INCOME TAX OFFICERNON-CROP WARD 1(3), CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, KERALA - 682018.NON-CROP WARD 1(3), CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, KERALA - 682018. 3PRINCIPAL CONTROLLER OF DEFENCEACCOUNTS AND (PENSIONS), DRAUPADI GHAT, SADAR BAZAR, PRAYAGRAJ, ALLAHABAD, UTTAR PRADESH - 211014.BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 26[th] day of March, 2024 The present writ petition has been filed by the petitionerimpugning Ext.P12 order on the representation of thepetitioner. The petitioner claims for exemption from paymentof income tax on pension which would include disabilitypension, has been rejected in view of the circular relied on bythe petitioner himself in Ext.P5 dated 24.01.2014. 2.Paragraphs 4 and 5 of the said circular on reproductionwhich reads as under:- “The matter has been examined in the notificationNo.878-F dated 21.03.1922, provides income taxexemption to all members of Armed Forces who havebeen invalided for naval, military or air force service onaccount of bodily disability attributable to oraggravated by such service. Thus, income-taxexemption under above clause would be available to allarmed forces personnel (irrespective of rank) who havebeen invalided for such service on account of bodilydisability attributable to or aggravated by such service. Further, such tax exemption will be available only toarmed forces personnel who have been invalided fromservice on account of bodily disability attributable to oraggravated by such service and not to personnel whohave been retired on superannuation or otherwise.” 3. Thus, the pension which would include disability pension is excluded from payment of the income tax of aperson of the Armed Forces who have been invalided fromArmed Forces on account of bodily disability attributable to or aggravated (emphasis supplied by such service) by armyservice. 4. In the present case, the petitioner was invalided out ofservice because of abdominal Ulcer. The Military authorityhave themselves found that this disease was neitherattributable to or aggravated by the military service.Therefore, I am of the considered view that the petitioner isnot entitled for the benefit conferred by the Circular in Ext.P5and therefore there is no error in the impugned order inExt.P12 which requires an interference by this court inexercise of its jurisdictional power under Article 226 of theConstitution of India. In view thereof, the present writ petition which is having no merit in substance, is hereby dismissed. SJ Sd/-DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 7254/2021