Taxability of rent Received from Spouse

Rent receipt from spouse is taxable as income from

 house property and not as income from other sources

IN THE ITAT MUMBAI BENCH 'E'

Swapna Murarka

v.

Assistant Commissioner of Income-tax, 12 (1), Mumbai

D. KARUNAKARA RAO, ACCOUNTANT MEMBER
AND AMIT SHUKLA, JUDICIAL MEMBER

IT APPEAL NO. 3218 (MUM.) OF 2012
[ASSESSMENT YEAR 2008-09]

MARCH  27, 2015 

I. Section 22, read with section 56, of the Income-tax Act, 1961 - Income from house property - Chargeable as (Income from other sources v. Income from house property) - Assessment year 2008-09 - Assessee was owner of property wherein she was residing with her husband - She let out said property to her husband and declared rental income as income from house property - Assessing Officer as well as Commissioner held that such an income was to be taxed under head 'income from other sources' - Whether when money received by assessee had been shown by letting out of property, then it had to be taxed 'as income from house property' unless some material was brought on record to controvert said transaction - Held, yes - Whether even otherwise, since department itself in subsequent year had accepted rent received from husband as chargeable to tax under head 'income from house property', amount in question was to be taxed under head 'Income from house property' during relevant year as well - Held, yes [Para 7] [In favour of assessee]