| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 3/70 |
Decided: 24 April, 1970 |
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Contributions to a Provident Fund are only deductible in the case of Funds duly registered by the employer and approved by the Commissioner; Damages suffered by taxpayers through the default of third parties - article 22, Income Tax Act, since repealed
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The Board agreed in principle with appellant's contention that "the responsibility of proper registration of the Fund with the Income Tax authorities lies with the employer, and as such the individual should not be penalised for any omissions over which he has no control." The law, however, expressly provided that personal deductions may only be made in the case of Funds approved by the Commissioner.
It had been established that approval of the Fund had not been sought and, in the circumstances, the Commissioner could not allow any deductions even though appellant was not at fault. The taxpayer had other remedies at law if he felt he had suffered damages through the default of his employer.
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