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ITR instead of Income Certificate would do: HC says avoid hyper-technical approach in applying Scholarship Scheme

 Affluent defendants cannot use court's extraordinary powers to arm-twist  the law: Delhi HC

The Delhi High Court while advising that hyper-technical approach should be avoided while applying a Scholarship Scheme ruled that a mertitious candidate cannot be deprived of scholarship due to mere discrepancy in filing the Income Tax Return instead of the Income Certificate.

A single-judge bench of Justice Pratibha M Singh was of the view that since the two documents evidence the same parameters of income requirements, it cannot lead to a situation where an eligible meritorious candidate is deprived of the scholarship.

The petitioner herein who was enrolled in Rajiv Gandhi National University of Law in the five years law course belonged to the Scheduled Caste category and wished to avail of the Central Sector Scholarship Scheme of Top Class Education for SC Students.

The case of the Petitioner is that he had to upload certain documents to avail of the said scholarship. To this, an application was filed by him along with his father’s Income Tax Return to avail of the said scholarship. Upon verification, the Ministry rejected the application on the ground that the Income Tax Return Certificate was invalid. The reason for the same was that the Petitioner did not file the `Income Certificate’ but instead had filed the Income Tax Return with the Acknowledgement Receipt.

Resultantly, the scholarship application of the Petitioner was rejected. The Petitioner then again applied for the scholarship in his next year, and his candidature was found eligible. However, he was not granted any scholarship.

His Counsel argued that the authorities cannot take a hyper-technical approach when it comes to scholarships and similar schemes. The said scheme would have to be read broadly in favour of granting relief to eligible students. He further submitted that the University itself does not doubt the entitlement and eligibility of the candidate. He also placed reliance on the Computation of Total Income attached with the Income Tax Return, which would show that there is no discrepancy in between the Income Tax Return Certificate and the Income Certificate, which would be evident from the Income Tax Computation Form.

The Court at the outset noted that the purpose and intent of the Scheme is to empower the students of Scheduled Caste and Schedules Tribes to avail of top class education opportunities.The eligibility of the present candidate i.e., the Petitioner is not in doubt as is evident from the recommendation of the University that has been placed on record, as also from the Income Tax Returns and the Income Certificate, it added.

Noting that the Scheme is restricted to the top students in the inter se merit list based on the admission criteria, the Court remarked that the petitioner has been found meritorious by the University both in the first year and the second year. 

 

"Considering these facts and submissions, in the opinion of this Court, a mere discrepancy in filing the Income Tax Return instead of the Income Certificate, despite the two documents evidencing the same parameters of income requirements, cannot lead to a situation where an eligible meritorious candidate is deprived of the scholarship. The counter-affidavit does not raise any doubt as to the veracity of the documents submitted by the Petitioner or his eligibility", the Court ruled.

A perusal of the Income Tax Return along with Computation of Total Income also clearly shows that the eligibility is met by the Petitioner, and the income depicted in both documents is exactly the same, the Court affirmed.

"A hyper technical approach obviously ought not to be taken in this matter. The Petitioner has also been diligent in replying, upon the discrepancies being pointed out by the Respondent. Thus, the Ministry ought to have considered the Petitioner’s candidature and ought not to have rejected the Petitioner’s application", the Court ruled while allowing the application.

 

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(With input from news agency language)

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