Law: Income Tax Ordinance, 1979

Section: 47(c)SecondSched.,Cl.91(xxxvii),41,13(1) (d),23

(a) Income Tax Ordinance (XXXI of 1979)-----S. 23 Deductions Charity and donation Donation of biscuits to Army during war Disallowances of Validity Admittedly assessee had provided biscuits to the Army during War which was duly certified by the Army Authorities No more charitable purpose could be than to contribute towards the well being of Armed Forces and that too when they were engaged in defence of the country against the enemy ¬Recommendation letter issued by the concerned Authorities leaves no doubt about the pious object for which the assessee made the contribution as well as the quantum of donation Assessing Officer was directed to allow the claim in circumstances. (b) Income Tax Ordinance (XXXI of 1979) S. 47(c) & Second Sched., Cl. 91(xxxvii) Allowance for donation for charitable purposes Exemption Donation of biscuits to Army during war Disallowance for the reason that no notification was issued by the Central Board of Revenue in that regard Validity Section 47 of the Income Tax Ordinance, 1979 provides two situations i.e. "sponsored" or "approved" by the Government Law makers envisaged two entirely different situations at the time of enactment In case of sponsorship, the Government itself has to initiate and announce the campaign to arrange relief fund but the use of word "or approved" clearly manifests that any such act may be accorded approval subsequently, though not sponsored initially by the Government i.e. in case of peculiar nature of events i.e. breaking out of sudden war Army Authorities granted requisite approval by issuing the letter of appreciation Assessees case was fully covered by S.41, read with sub-clause (xxxvii) of Cl. (91) of the Second Schedule of the Income Tax Ordinance, 1979 Order of First. Appellate Authority vas vacated by the Appellate Tribunal and Assessing Officer was directed to allow the claimed expenses. (c) Income Tax Ordinance (XXXI of 1979) S. 13(1)(d) Deemed income Registered sale deed Industrial property Addition was made by discarding the value declared according to the registered sale deed for the reason that, property was industrial property Validity Assessee purchased property in question through a…

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