RAMKRISHNAN SRINIVASAN,CHENNAI V. ITO, NCW-4(6), CHENNAI

ITA 616/CHNY/2025

AI Insights

The case revolves around an appeal by Ramakrishnan Srinivasan against the order of the Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-5, Kolkata, which denied him a deduction under Section 80D of the Income-tax Act, 1961, for the medical insurance premium paid for his dependent parents. Initially, the Central Processing Center (CPC) disallowed the deduction in the intimation under Section 143(1) of the Act. The Addl. CIT(A) only allowed the deduction for the premium paid for the assessee himself but not for his parents. The Tribunal, referencing Section 80D(2)(b) r.w.s 80D(4), upheld the assessee's claim, directing the Assessing Officer to verify and allow the deduction.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312882 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2021-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M.P. GURUPRASAD
• Assessee Lawyers: VENKATARAMAN

Judgement Text

"आयकर अपीलीय अिधकरण, ‘डी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0019ी यस यस िव ने रिव, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.616/Chny/2025 िनधा 9रण वष9 /Assessment Year: 2021-22 Ramakrishnan Srinivasan, No.21, North Mada Street, B1 Nahar Villa, Thiruvanmiyur, Chennai – 600 041 Vs. The Income Tax Officer, Non Corporate Ward-4(6), Chennai. [PAN: AMHPS 7656K] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीला थE की ओर से/ Appellant by : Shri Venkataraman, Advocate GHथE की ओर से /Respondent by : Shri M.P. Guruprasad, Addl. CIT सुनवा ई की ता रीख/Date of Hearing : 23.04.2025 घोषणा की ता रीख /Date of Pronouncement : 30.04.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2021-22 arises out of the order of Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-5, Kolkata [hereinafter “Addl. CIT(A)”] dated 13.12.2024. 2. The sole issue raised in the present appeal is the denial of deduction u/s. 80D of the Income-tax Act, 1961 (“the Act”) in respect of ITA No.616/Chny/2025 :- 2 -: medical insurance premium paid for the assessee’s dependent parents amounting to Rs. 32,153/-. 3. The assessee has claimed deduction of Rs. 32,153/- u/s. 80D of the Act towards medical insurance premium paid for his dependent parents. However, the CPC in the intimation issued u/s. 143(1) of the Act did not allow the said deduction. On appeal, the Ld. Addl. CIT(A) allowed the deduction only in respect of the premium paid for self . 4. The Ld. Authorized Representative (A.R) of the assessee has submitted that in terms of Section 80D(2)(b) r.w.s 80D(4) of the Act, the assessee is entitled to claim deduction for medical insurance premium paid for his parents u/s. 80D of the Act. 5. We have heard the rival submissions, and perused the materials available on record. It is noted that the CPC disallowed the claim of deduction u/s. 80D of the Act in the intimation passed u/s. 143(1) of the Act. On appeal, the Ld. Addl. CIT(A) has allowed the claim in respect of premium paid for self, but denied the deduction for premium paid for the parents. As per Section 80D(2)(b) r.w.s 80D(4) of the Act, the assessee is entitled to deduction in respect of medical insurance premium paid for his parents, subject to fulfillment of conditions prescribed under the said section. In view of the above, we direct the ITA No.616/Chny/2025 :- 3 -: A.O to allow the claim of deduction of Rs. 32,153/- u/s. 80D of the Act after due verification. 6. In the result, the appeal filed by the assessee is allowed. Order pronounced on 30th April, 2025. Sd/- Sd/- (यस यस िव ने रिव) (SS Viswanethra Ravi) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद सद सद सद\u0006य \u0006य \u0006य \u0006य / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 30th April, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "