R.K.AGRAWAL,J. - (1.) THE Income Tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of Income Tax Act, 1961, (hereinafter referred to as 'the Act') for opinion to this Court : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to exemption under section 10(13A) of the Income Tax Act, 1961?'
(2.) THE present reference relates to the assessment years 1978 -79 and 1979 -80. Briefly stated the facts giving rise to the present reference are as follows : The assessee, an individual was living in the house owned by him. The Income Tax Officer, however, did not accept the claim of exemption to the extent of Rs.4,800 under section 10(13A) of the Act on the ground that the assessee was residing in his own house and was not paying any rent.
(3.) THE assessee appealed to the Commissioner (Appeals). The Commissioner (Appeals) accepted the claim of the assessee and held that to the extent of Rs. 4,800 the assessee was entitled to exemption as laid down under section 10(13A) of the Act.;