{"id":269315,"date":"1984-02-03T00:00:00","date_gmt":"1984-02-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/estate-of-smt-l-ct-sp-l-vs-income-tax-officer-on-3-february-1984"},"modified":"2018-08-13T02:16:35","modified_gmt":"2018-08-12T20:46:35","slug":"estate-of-smt-l-ct-sp-l-vs-income-tax-officer-on-3-february-1984","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/estate-of-smt-l-ct-sp-l-vs-income-tax-officer-on-3-february-1984","title":{"rendered":"Estate Of Smt. L. Ct. Sp. L. &#8230; vs Income-Tax Officer on 3 February, 1984"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Madras<\/div>\n<div class=\"doc_title\">Estate Of Smt. L. Ct. Sp. L. &#8230; vs Income-Tax Officer on 3 February, 1984<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1984 8 ITD 243 Mad<\/div>\n<div class=\"doc_bench\">Bench: C K Nair, C Nair<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>C. Kochunni Nair, Judicial Member<\/p>\n<p id=\"p_1\">1.  The assessee  appeals.   The assessment year is 1979-80. The accounting year is 31-3-1979. The question is whether a sum of Rs. 1,000 per  month (Rs.   12,000 in the  aggregate) paid by her sons in the discharge of their assumed obligations to maintain their mother is income assessable to tax.\n<\/p>\n<p id=\"p_2\">2.  Her husband died on 16-12-1977. He had two   sons  and four married daughters. He had ancestral and self-acquired properties. He bequeathed all those to his two sons. The will  recited  that  his  wife  owns  considerable properties and  has been well provided. There was no provision in the will to make any payments to his wife in case he predeceased her. <a href=\"\/doc\/410757\/\" id=\"a_1\">Section 22(1)<\/a> of the  Hindu  Adoptions  and  <a href=\"\/doc\/902835\/\" id=\"a_1\">Maintenance  Act<\/a>, 1955, provided that the heirs of a deceased Hindu are bound to maintain   the dependants  of the deceased  out  of the estate  inherited by them  from the deceased. It is perhaps because of this provision that the sons decided to pay   a sum of Rs.   1,000 per  month to their mother. The lady died on 14-10-1979. The question is whether this receipt by the lady is taxable. The ITO stated that the income is only from the income earned from the estate of her  husband and  is only revenue in nature. The AAC held that it is &#8216;income&#8217; because it is a periodical monetary return coming in with some sort  of regularity  or expected regularity from definite sources.\n<\/p>\n<p id=\"p_3\">3.  Among the various  grounds raised before the AAC and before us, what appeared to us as most material and decisive are the following:\n<\/p>\n<p id=\"p_4\">1. The maintenance allowance was only an allocation of the income of the estate of late Lakshmanan Chettiar. (before the AAC)<\/p>\n<p id=\"p_5\">2. The AAC having concluded that your petitioner is entitled to maintenance from the sons of the deceased to whom properties have been bequeathed, should have deleted the receipt of Rs. 12,000 treating the sum as maintenance received from the family (before the Tribunal).\n<\/p>\n<p id=\"p_6\">4.  It is stated in N.R. Raghavachariar&#8217;s Hindu Law, Principles and Precedents, Seventh edition. Vol. II, 1216 that <a href=\"\/doc\/410757\/\" id=\"a_2\">Section 22(1)<\/a> of the Hindu Adoptions and <a href=\"\/doc\/902835\/\" id=\"a_3\">Maintenance Act<\/a> embodies the principle of pre-existing law  that the moral obligation of the deceased to maintain certain relations becomes a legal obligation in the hands of the heirs who succeed  to his estate.  So the character of the receipt now and before in the hands of the lady widow of Lakshmanan  Chettiar is the  same. It has not undergone any change. The only change is  about the person  who pays the  amount.   What is received by the recipient assessee is maintenance, whether it was received before the Hindu Adoptions and <a href=\"\/doc\/902835\/\" id=\"a_4\">Maintenance Act<\/a> or subsequent to that enactment.\n<\/p>\n<p id=\"p_7\">5.  In Chaturvedi and Pithisaria&#8217;s Income-tax Law, Third edition,  Vol.  I, 413  and  414 there  is a discussion about these types of receipts. If those passages are taken into consideration along with the Privy Council decision in <a href=\"\/doc\/1871407\/\" id=\"a_5\">CIT v. Musammat Bhagwati<\/a> [1947] 15 ITR 409, which also is commented upon in that text, it becomes clear that such receipts received by the  lady before the Hindu Adoptions and <a href=\"\/doc\/902835\/\" id=\"a_6\">Maintenance Act<\/a> is not taxable. In the Privy Council decision it is stated that in order to  earn the exemption in respect of the  receipts for maintenance amount, all that the assessee need to prove was that she was getting the same in her  capacity as the widow of a  deceased coparcener. The position has not in any way got altered by the Hindu Women&#8217;s Rights to <a href=\"\/doc\/515323\/\" id=\"a_7\">Property Act<\/a>, 1937, or the <a href=\"\/doc\/685111\/\" id=\"a_8\">Hindu Succession Act<\/a>,   1956, or the Hindu Adoptions and <a href=\"\/doc\/902835\/\" id=\"a_9\">Maintenance Act<\/a> or by any of the provisions of the <a href=\"\/doc\/789969\/\" id=\"a_10\">Income-tax Act<\/a>,   1961.   So we hold that such receipts received by the lady is not taxable income.\n<\/p>\n<p id=\"p_8\">6.  Appeal allowed. Rs. 12,000 received by the lady is not taxable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Madras Estate Of Smt. L. Ct. Sp. L. &#8230; vs Income-Tax Officer on 3 February, 1984 Equivalent citations: 1984 8 ITD 243 Mad Bench: C K Nair, C Nair ORDER C. Kochunni Nair, Judicial Member 1. The assessee appeals. The assessment year is 1979-80. The accounting year is 31-3-1979. The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-269315","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Estate Of Smt. L. Ct. Sp. 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