It is very glad to inform to BSNL 2019 VRS OPTEES who had discrepancies in 26AS as well as Form 16 for the AY 2021-22, we took up the issue with TN CO as well as BSNL CO. It is reliably heard that the updation has been done in 26 AS.
Tuesday, 23 November 2021
Thursday, 18 November 2021
Meeting with Joint CCA (Pension)
Today (17/11/2021) we (DG, V.Ramarao, R.Venkatachalam & S.Sundarakrishnan met the Jt.CCA (Pension) Smt. Gowthami at her office. At the outset we conveyed our sincere thanks for completing the pension anomaly cases by issuing Revised Pension Authority within a short span of time. Tamilnadu was the first to complete the task in the entire country and congratulated her and her team (Later we met AO, & AAO, pension also and thanked them).
We have already sent the names of beneficiaries numbering 444 names in CEC group. District secretaries are requested to verify and inform us the following information:
· Is there any omission
· Whether the pensioner or the family pensioner has received the copy
· Whether the list includes the deceased pensioner & family pensioner; if so, the name (normally CCA office will consider as deceased only if the PDAs return both halfs of PPO)
In addition to that 444, there is a list of 33 names in whose case both pensioner and spouse are not alive. If possible please try to trace the legal-heir if any and inform them and also to us. The names are given below:
GM (Postal Accounts & Finance) informed that all the pension anomaly cases were dispatched to 58 HPOs on 1/11/2021 itself. It is for the HPOs to prepare Due/Drawn statement and pay the arrears.
Regarding FMA to CGHS card-holders residing in uncovered areas, the file is likely to be cleared within a fortnight and suitable guidelines will be issued.
Regarding inclusion of name of permanently disabled child/children, siblings in PPO, we quoted DoP&PW OM dated 3/3/2020 and requested for implementing the order. She told that she had discussion with higher-ups and action will be taken to implement that OM by issuing addendum for inclusion of the name.
We suggested to hold pension adalat physically at the earliest. She told that she is likely to go for training ( for more than 3 months) to Delhi in the second/third week of January 2022. In consultation with PCCA/CCA, pension adalat will be held positively in the first week of January 2022.
We asked her whether all the service books of BSNL retirees are received in CCA office from the SSAs. We were informed that approximately 36,000 service books including 10,000 of DoT pensioners are only received. There may be another 10,000 to be received. She also told that there is space constraint. Then we suggested that why can’t DoT pay rent to BSNL and get the accommodation in the same building. She appreciated the suggession and agreed to speak with higher-ups in this regard. We told her that if that proposal is accepted and proper intimation is given to BSNL, then we can also meet CGM, BSNL and pursue. If all the service books are received and catalogued then it would be easy for tracing and help to expedite any future revision.
By and large, the meeting was very useful, purposeful and helped to understand each other’s view-points.
DG, V.Ramarao, R.Venkatachalam & S Sundarakrishnan
Wednesday, 17 November 2021
Monday, 15 November 2021
Tuesday, 9 November 2021
DIVISIONAL SECRETARY SPEAKS:
Last year IT DEPT. EC UNIT Bangalore sent notice to some of our comrades.Our GS wrote a letter to Director ,IT Dept NewDelhi.Requested individuals to send representation.Most of the cases were closed by IT department.Once again notices were received by Some of our comrades from IT department.Individual comrades who received such notices are requested to reply to IT department by name to the concerned officer who signed the notice.Correction may made in the appeal draft.
Mobile No. …………………..
Shri Alex Mathew, ITO (GC),
C.R Buildings, Queens Road, Bangaluru-560001
Sub: PAN No. ……………………
Notice under section 154 of Income Tax Act 1961 Ref: DIN ………………………. dated …………….
I received a notice under section 154 of Income Tax act 1961, I hereby submit the following points for your perusal and consideration:
Right at the outset, I would like to submit that the notice under Section 154 of the I.T. Act, is misconceived and untenable in law, for the following reasons:
1. When BSNL was formed on 1/10/2000, the employees of Department of Telecom were transferred en-masse to that PSU. Before formation of BSNL, on 25/9/2000, DoT prepared a Cabinet Note which was approved by the Cabinet. Para 4.4 of that ‘Note’ deals with HR issues. The leave at credit both EL & HPL as on 30/9/2000 was also transferred. Department of Pension & Pensioners Welfare issued a gazette notification on 30/9/2000 amending Rule 37 of CCS (Pension) Rules, 1972. All those officials were absorbed in accordance with Rule 37-A of CCS (Pension) Rules, 1972 which deals with the retirement benefits on combined service (rendered both in DoT & BSNL).
2. It is also pertinent to reproduce hereunder, sub-rule 8 & 24 of Rule 37A of CCS (Pension) Rules, 1972, which reads as under:
(8) A permanent Government servant who has been absorbed as an employee of a PSU and his family shall be eligible for pensionary benefits on the basis of combined service rendered by the employee in the Government and in the PSU in accordance with the formula for calculation of such pensionary benefits as may be in force at the time of his retirement from the PSU or his death or at his option, to receive benefits for the
service rendered under the Central Government in accordance with the orders issued by the Central Government.
(24) Upon conversion of a Government department into a public sector undertaking or autonomous body –
(b) Earned leave and half pay leave at the credit of the employees on the date of absorption shall stand transferred to such undertaking or body, as the case may be;”
3. The encashment of leave pertaining to DoT period is fully exempted from Income tax under section 10AA (i). The encashment of leave pertaining to BSNL period is taxable beyond Rs. 3 lakhs in accordance with section 10 AA (ii).
4. Taking all these factors into consideration BSNL corporate office issued a pertinent order dated 4/5/2012 vide No.1001-04/2011- 12/Taxation/BSNL/LE/176 in this connection (copy enclosed).
5. The issue already stands settled through judicial decision of the
I.T.A.T. Mumbai vide decision dated 05.02.2019 in the case titled “Babulal Patel (who was an employee of DoT absorbed in PSU called MTNL) vs. The ITO Ward 34(1)(2) Bandra East, Mumbai”, wherein the Ld. ITAT had decided the issue in favour of the Assessee. It is pertinent to point out that the Income Tax Department has accepted the said decision and had not preferred any appeal against it. Thus, the issue has attained finality, and in favour of the assessee (copy enclosed).
6. Thus, having already accepted the decision of the ITAT on the issue, the department is bound by the same and cannot act contrary to the same or adopt a different stand on the same issue concerning other similarly placed person(s) like the present assessee.
7. It is with this understanding of the provisions of law that whatever earned leave that an employee earned while rendering service in the Department of Telecom prior to his permanent absorption in the BSNL, the encashment of the same is exempted completely,
and leave encashment relating to that portion of the leave which the employee earned after absorption in BSNL would be subject to the exemption limit of Rs.3 lakhs, the disbursers have been rendering suitable certificate, certifying the amount of Earned Leave relating to Department period and that earned in the BSNL, and accordingly regulating the computing and deducting the Income Tax.
8. CPC, Bengaluru should have ascertained the facts from the disburser viz. BSNL before issuing any demand to the assessee notice under Rule 154 of ITR.
9. Accordingly, the ITR filed by me for the AY ........ was purely based upon the form16 issued by BSNL deducting the tax as applicable and further as per details available in form 26AS. Further, exemption u/s Section 10(10AA)(i) in form 16 was given by the BSNL based on my services rendered and leave earned during the services rendered under Govt of India is correctly calculated. As such, I humbly submit that there is no undue exemption applied by me at that point of time, as has been alleged in the notice under reply.
10. If there is any technical problem in the software for segregating the leave encashment for Government service and leave encashment for BSNL period, I am willing to resubmit my return for AY omitting
the leave encashment for Government service from income.
11. I herewith attach my request letter to CPC, Bengaluru and the reply mail sent by them.
12. In view of the foregoing facts and circumstances and the submissions made by me, I request that the Section 154 notice under question may kindly be withdrawn and no action adverse to my interests be taken without giving a personal hearing.
(1) Copy of ITAT decision in Babulal Patel vs. ITO.
(2) Copy of BSNL corporate office order dated 4/5/2012
(3) Copy of sanction memo of leave encashment.
(4) Form-16 of relevant A.Y. granted by BSNL
(5) Copy of notice received by me under secn 154 from CPC, Bengaluru
(6) Copy of my representation to CPC, Bengaluru
(7) Copy of reply mail received by me from CPC, Bengaluru