Before,

The Income Tax Officer

Range 2(2) ,
Varanasi
Re: Triveni Gupta
B.21/195-96, Kamaccha , Varanasi
Subject - Notice u/s 148 of the IT Act, 1961 relating to A.Y. 06-07.
Sir,
1. Kindly refer the letter dated 29.03.2011 received on 9.09.2011 and on
perusal of the same, it is apparent that the assesse has claimed
deduction u/s 80 U of the Act to the tune of Rs. 50, 000/- and it was based
on the certificate of disability issued by All India Institute of Physical and
Rehabilitation, Mumbai and they have estimated the disability 40% to 60%
and the certificate do not require for periodical examination of disease.
2. That one thing is established that the assesse suffers from permanent
physical disability and handicapped and this reason is very much
sufficient for claim of deduction u/s 80U.
3. That it is also true that the return of income was not accompanied with
Form No. 10 IA which has been introduced w.e.f. 1.04.2003 instead the
certificate of diability was submitted.
4. That the Form No. 10 IA cannot change the physical structure of any
person nor can be used to declare a person handicapped, if it is only a
supporting document not a principle reason for claim.
5. That the assesse was unaware about the introduction of any such rule
or form and when she came to know change about the rule and change of
form immediately sought a certificate from GHC, Cholapur, Varanasi and
the same is attached.
6. That this form is sufficient for claim u/s 80U of the IT Act, 1961 it is
important to mention that any change in the rules are always
retrospective similarly the certificate about existing thing relates back
retrospectively from the date of its existence/ commencement and in this
way, this certificate is as good as originally or as furnished today.
It is, therefore, requested that in view of decision of Honble Supreme
Court in the case of M/s G.K. Software Ltd v. CIT reported in 259 ITR 15 .
The proceeding u/s 148 may kindly be concluded & order accordingly be
passed.
Thanking You

For Triveni Gupta