Commissioner of Income Tax vs K. Santhanakrishnan

R. Jayasimha Babu, J.—The medical certificate issued to the assessee shows that he is suffering from ""Old septic arthritis of left hip with

short leg and weakness of dorsiflexor on the left ankle"". Relying on the certificate, the assessee claimed the benefit of Section 80U of the Income

Tax Act, 1961 (hereinafter referred to as ""the Act""). That benefit has been granted to him by the Tribunal which had been refused by the

Commissioner.

Counsel for the Revenue contends that there has been no reduction in the assessee''s capacity for gainful employment, despite his handicap.

Therefore, the benefit of Section 80U of the Act cannot be extended.

The fact that a person has a handicap which, even according to the doctor is a permanent one and impairs the efficiency of the person, is

sufficient to infer that such a person suffers a disadvantage and his ability to perform is deficient when compared to a person who does not have a

handicap. It is not necessary for the purpose of Section 80U of the Act that a handicapped person must be incapable of earning. If that was the

intention, it would be absolutely futile to provide for a concession in Income Tax to a person who has no income. Earning of income, therefore,

cannot be put against the handicapped person to deny him the relief.

We do not, therefore, see any merit in this petition. The tax case petition is dismissed.