S.10(13A): House rent allowance-Payment of rent to his wife –Entitled to exemption satisfied
the condition of occupation and payment.
Assessee's claim for exemption under section 10(13A) was disallowed on ground that rent was paid
by assessee as tenant to his wife who was landlord and both were living together. Tribunal held that
since house was owned by wife of assessee and assessee had paid rent to her through bank transfer
entry, assessee had fulfilled twin requirements of section 10(13), i.e., occupation of house and
payment of rent and, thus, would be entitled to exemption under section 10(13A).(AY.2009-10)
Bajrang Prasad Ramdharani .v. ACIT(2013) 60 SOT 66 (URO) (Ahd.)(Trib.)