ITAT is a quasi judicial institution set up in January, 1941 and specializes in dealing with appeals under the Direct Taxes Acts. The orders passed by the ITAT are final, an appeal lies to the High Court only if a substantial question of law arises for determination.
Starting in 1941 with six Members constituting three Benches - one each at Delhi, Kolkata (Calcutta) and Mumbai (Bombay), the numbers of Benches have progressively increased and presently ITAT has 63 Benches at 27 different stations covering almost all the cities having a seat of the High Court.
Historically speaking, tax was introduced in India by the Act of 1860, where assessment was made by a Panchayat and a person feeling aggrieved by the order could appeal to the Collector of the District, whose order was final. Subsequently, the successive Acts of 1868, 1869, 1870, 1872, 1886, 1916 and 1917 made improvements providing for an appeal from the order of the Collector of the District to the Commissioner of Revenue of the Division but no reference was available to the High Court under these Acts. "Income Tax Act" in its modern form, as we know, was introduced which legislated advisory jurisdiction to the High Courts.
The Act was revamped in 1922 but did not introduce any changes in the adjudicatory structure. A strong desire for establishing an independent forum for redressal of assesses aggrieved under the Income Tax Act gathered momentum especially considering that Civil Courts were prohibited from entertaining litigation in the tax matters. In November 1938 Select Committee was appointed to consider amendments to the Indian Income Tax Act, 1922, which, inter-alia, recommended establishment of a Tribunal as an independent appellate Authority for hearing appeals arising from the decision of the Appellate Assistant Commissioner. As a consequence, ITAT was constituted on 25/01/1941 by virtue of section 5A of the Income Tax Act, 1922. Since its establishment, ITAT is functioning more or less on similar lines except for necessary consequential changes introduced on account of its expansion and extension of its jurisdiction. There have been no fundamental changes either in the constitution or the functioning of the Tribunal in the Income Tax Act, 1961.
ITAT draws inspiration from its motto ‘Nishpaksh Sulabh Satvar Nyay’, which means impartial, easy and speedy justice. ITAT stands out for its uniqueness of imparting justice to the litigants, by an inexpensive, easily accessible forum free from technicalities, regarded for its expert knowledge on the subject of Direct Taxes, besides rendering expeditious justice. More often than not, ITAT is referred to as 'Mother Tribunal' being the oldest Tribunal in the country. More importantly, it is the success of the ITAT, which has prompted the Government of India to constitute similar Appellate Tribunals for indirect taxes i.e. Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Central Administrative Tribunal (CAT), Railway Claims Tribunal, Foreign Exchange Appellate Board, etc.
Over the years, ITAT has earned accolades, as its Members have adorned high positions in the judiciary and other equally important institutions. The first President of the Tribunal Mr. Mohammed Munir Dar, was elevated to the Hon'ble Lahore High Court and later as the Chief Justice of the Pakistan Supreme Court. The second President of the ITAT Shri Khan Bahadur Yahya was also elevated as Judge of the Hon'ble Madras High Court. Hon'ble Justice Ranganathan of the Supreme Court of India was Vice President of the Tribunal. Hon'ble Justice Fathima Biwi later Governor of Kerala was Member of the ITAT. Till now, almost 32 erstwhile Members/Vice Presidents and Presidents of ITAT have been elevated to various High Courts including two to the Supreme Court.
In the 115th report of the Law Commission, the speeches delivered by the Law Minister in the Parliament and also by various Chief Justices, former Presidents of India and other dignitaries, the working of the ITAT has been commended on various occasions.
ITAT has been rendering a yeoman service in administration of justice in the field of Direct Taxes, and celebrating its 75th Year of glorious existence in January, 2016.
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To promote and propagate understanding of Indian art, both within and outside the country, the Government of India established Lalit Kala Akademi (National Akademi of Arts) at New Delhi in 1954. The Akademi has regional centres called Rashtriya Lalit Kala Kendras at Lucknow, Kolkata, Chennai, Garhi in New Delhi and Bhubaneswar with workshop facilities in painting, sculpture, print-making and ceramics.
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11. NEP to create a new system that is aligned with the aspirational goals of 21st century education : Education Minister Ministry of Education has announced the National Education Policy 2020 (NEP 2020) on 29.07.2020 after obtaining approval of Cabinet which is available at Ministry of Educations website at https://www.mhrd.gov.in/sites/upload_files/mhrd/files/NEP_Final_English_0.pdf. NEP 2020 is the first education policy of the 21st century and aims to address the many growing developmental imperatives of our country. This Policy proposes the revision and revamping of all aspects of the education structure, including i
12. Government is Implementing a Number of Schemes / Programmes to Increase Literacy Rates and Education Level of STs Ministry of Tribal Affairs has been implementing a separate Central Sector Scheme ‘Eklavya Model Residential Schools’ (EMRSs) from 2019-20. The objective of EMRS is to provide quality upper primary, secondary and senior secondary level education to Scheduled Tribe (ST) students to enable them to access the best opportunities in education and to bring them at par with the general population. 285 EMRSs are currently functional across the country.
As per Census 2011, literacy rate of S
13. AICTE approves inclusion of Geospatial as a subject in GATE and NET exam Students competing for the popular National Eligibility Test (NET) for Junior Research Fellowship (JRF) and lectureship in Indian universities and colleges, including IITs and NITs and Graduate Aptitude Test in Engineering (GATE) for JRF in CSIR laboratories, can now opt for Geospatial as a subject.
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15. Provision of Multi Disciplinary Study Options in Rural Areas Under NEP On the issues of multidisciplinary options, the National Education Policy, 2020 has stated that teacher preparation will also be done in integrated and multidisciplinary manner. The policy also states that to ensure an adequate number of teachers across subjects - particularly in subjects such as art, physical education, vocational education, and languages - teachers could be recruited to a school or school complex and the sharing of teachers across schools could be considered in accordance with the grou
19. Highlights of New Education Policy-2020 Ministry of Education has announced the National Education Policy 2020 (NEP 2020) on 29.07.2020 which has been made available at Ministry of Education’s website at https://www.mhrd.gov.in/sites/upload_files/mhrd/files/NEP_Final_English_0.pdf.The special features of NEP 2020 includes:-
Ensuring Universal Access at All Levels of schooling from pre-primary school to Grade
21. Steps taken by the Government to ensure quality education for vulnerable groups Government is committed to ensure equal access to online/digital education, even when done remotely. Quality Online courses are provided through SWAYAM which is an indigenously developed MOOCs (Massive Open Online Course) platform. Since everyone does not have access to internet, under one of the flagship Initiatives,SWAYAM-Prabha, Ministry of Education is providing 34 educational TV channels covering educational contents for Schools and Higher Educational Institutions. Curriculum-based
22. Initiatives taken by government to ensure quality education in Rural Areas The Government of India has launched SamagraShiksha - an Integrated Scheme for school education, w.e.f. 2018-19, which is an overarching programme for the school education sector extending from pre-school to class XII and aims to ensure inclusive and equitable quality education at all levels of school education. It envisages the ‘school’ as a continuum from pre-school, primary, upper primary, secondary to senior secondary levels and susbsumes the three erstwhile centrally sponsored sche
23. Steps taken by Ministry of Education to ensure Quality Education to Students across the country In order to target Universalisation of Secondary Education, the Department of School Education & Literacy has launched the Integrated Centrally Sponsored Scheme of Samagra Shiksha from 2018-19, which subsumes the erstwhile Centrally Sponsored Schemes of SarvaShikshaAbhiyan, RashtriyaMadhyamikShikshaAbhiyan and Teacher Education. The scheme provides support inter-alia to the States and UTs for upgradation and strengthening of schools, including secondary schools in un-covered areas, and various other
24. A National Webinar in Alternative Models of Education under ShikshaParv The National Webinar to discuss the implications of the National Education Policy for developing Alternative Models of Education in the country was held on 22 September 2020. The webinar was hosted by the National Institute of Open Schooling. Eminent educationists Prof. N K Ambasht, Former Chairman, NIOS and Prof. GirishwarMisra, Former VC, Mahatma Gandhi Hindi AntarrashtriyaVishwavidyalaya, Wardha were the panelists of the webinar. The webinar was moderated by NIOS, Chairman,Prof.ShridharSrivastavaand D
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