COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, FAISALABAD vs NATIONAL PUBLIC WELFARE SOCIETY, JINNAH COLONY, FAISALABAD Ss — 2025 PTD 1072 SUPREME-COURT

Case information

Citation: 2025 PTD 1072 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, FAISALABAD vs NATIONAL PUBLIC WELFARE SOCIETY, JINNAH COLONY, FAISALABAD Ss
Subject matter: Tax & Customs

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, FAISALABAD VS NATIONAL PUBLIC WELFARE SOCIETY, JINNAH COLONY, FAISALABAD Ss. 2(36), 122 & 237(1)---Income Tax Rules, 2002, R. 214---Notification SRO No. 754 (I)/2016, dated 15-08-2016---Welfare society---Tax credit---Nature of amendment---Authorities issued notice for tax recovery to respondent / taxpayer on the ground that it did not have valid approval in its favour for claiming tax credits---Validity---Provision of Rule 214 of Income Tax Rules, 2002 was to apply for subsequent three years---Such amendment was to apply prospectively as the words subsequent three years did not suggest that the amendment was to apply retrospectively---Notification SRO No. 754 (I)/2016, dated 15-08-2016 did not contain any provision which could suggest that the notification would apply retrospectively---Approval obtained by respondent / taxpayer in year 2007 was valid and it did not expire in year 2010, on account of notification SRO No. 754 (I)/2016, dated 15-08-2016---Retrospective application of law cannot be made unless specifically provided for, particularly in tax cases---Notification SRO No. 754 (I)/2016, was issued on 15-08-2016, the period of three years was to be counted subsequent thereto which meant that the approval granted would expire in August 2019---Supreme Court declined to interfere in the matter as the respondent / taxpayer had relevant approval necessary for claiming tax credit for the tax year 2019 and was entitled to it---Petition for leave to appeal was dismissed and leave to appeal was refused.

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