Rent in ‘HER’ purse, HRA in ‘HIS’ wallet

Meenakshi Subramaniam – [2022] 136 taxmann.com 108 (Article)

Recently, God said to His Consort: “People are coming with strange requests, nowadays. One man said, ‘Oh Lord, kindly make my wife a landlord.’ Puzzled, I said, ‘Oh, I think you got it wrong. You want to be a landlord.’ The man said, ‘O Lord, I asked for right boon. If I become a landlord, the income tax department would pound me. But, if my wife becomes landlord, HRA exemption for rent paid to her, would come to me.'”

In a judgement that would bring joy to many taxpayers, the Delhi Tribunal has recently in Abhay Kumar Mittal v. Dy. CIT [2022] 136 taxmann.com 78 (Delhi – Trib.) pronounced that if a person gives rent to wife, HRA exemption can be claimed.

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