FEDERAL BOARD OF REVENUE vs PRESIDENT OF PAKISTAN, SECRETARIAT (PUBLIC) AIWAN-E-SADDAR, ISLAMABAD Second Sched

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FEDERAL BOARD OF REVENUE VS PRESIDENT OF PAKISTAN, SECRETARIAT (PUBLIC) AIWAN-E-SADDAR, ISLAMABAD Second Schedule, Part III, Clause (2)---Circular No. 6 of Federal Board of Revenue, dated 19-07-2013 ('the Circular')---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9(2)(b)---Constitution of Pakistan, Art. 199---Constitutional petition---Full time teacher / researcher---Tax exemption---Applicability---Mal-administration---Petitioner / Federal Board of Revenue assailed order passed by Federal Tax Ombudsman whereby complaint of teachers was allowed and denial of 25% tax rebate was declared to be mal-administration as the tax rebate was admissible to complainants---Validity---Explanation was introduced vide Para (d)(iii) of the Circular, which was not there in the text of clause (2) of Part-III of Second Schedule to Income Tax Ordinance, 2001 itself, and had rested on an interpretation that was unwarranted by the text of statutory language of clause (2) of Part-III of Second Schedule to Income Tax Ordinance, 2001---Such limitation could not be read into clause (2) of Part-III of Second Schedule to Income Tax Ordinance, 2001 by FBR---Under concessionary or exemption provisions in a taxing statute, where a taxpayer falls within the exemption, he cannot be denied that exemption based on a supposed intention to the contrary of the Legislature, which, if it were intended, would have been expressed in so many words in the provision itself---Order in question was correct interpretation of section 9(2)(b) of Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 due to the absence of any order by department that could have been appealable, reviewable, or revisable, within the hierarchy of the department---Misinterpretation of clause (2) of Part-III of Second Schedule to Income Tax Ordinance, 2001 and its denial to complainants, while leaving it admissible to similarly placed teachers in other Provinces, fell squarely within definition of mal-administration---High Court declined interference in concurrent orders assailed by Federal Board of Revenue---Constitutional petition was dismissed, in circumstances.

FEDERAL BOARD OF REVENUE vs PRESIDENT OF PAKISTAN, SECRETARIAT (PUBLIC) AIWAN-E-SADDAR, ISLAMABAD Second Schedule, Part III, Clause (2) — 2025 PTD 495 ISLAMABAD

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