Law: Income Tax Ordinance, 1979

Section: 50,50(7B),FirstSched.PartIpara.A,Cl.(iii ),PartIV,Cl.(46)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Income Tax Ordinance (XXXI of 1979)]......S.50(7B) & First Sched., Part I para. A, Cl. (iii), Part IV, Cl. (46) -S.R.O. 1130(I)/91, dated 7 11 1991 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 Deduction of tax at source Senior citizen allowance Rental income Complainant/assessee applied to curtail the deduction in view of the provision of law entitling him to 50% rebate as per sub clause (iii) to proviso in Para. A of Part I of the First Sched. to the Income Tax Ordinance, 1979 As par S.R.O. 1130(I)/91, dated 7 11 1991 non deduction certificate could be issued by the Assistant Commissioner of Income tax to those (a) whose "income during the income year was exempted from tax" or (b) "income during the income year was not likely to exceed to minimum amount chargeable to tax..." Proviso to S.50(7B) of the Income Tax Ordinance, 1979 was deleted vide Finance Act, 1991, with the result that S.R.O. issued exercising power conferred by the proviso stood deleted -Complainant was not entitled to the benefit of a certificate of non--deduction as provided in Cl. (46) of Part IV of the First Sched. to the Income Tax Ordinance, 1979 because that eligibility was available to those whose income during the income year was "exempt from tax" -Complainant did not fall under the category of those whose income was exempt because his income was taxable though it might be below the taxable limit Such tax liability was likely to be meagre and marginal considering the extent of monthly rent and the rebate admissible to a senior 'citizen Federal Tax Ombudsman recommended that the Commissioner of Income tax was to direct the Assessing Officer to complete the assessment for the year 2001 2002 on priority basis and to issue refund voucher, as determined, alongwith the assessment order, IT 30 and the Demand Notice. DECISION/FINDINGS The Complainant agitates against denial of 50% tax rebate admissible to him under the law for being a senior citizen of over 65 years of age. 2. The respondent has reported vide. No. RCIT/J 85/FTO/SO I/7030, dated 23 4 2002 as under: "The rebate in question is available only when Income tax Return is filed and there is no…

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