In a reprieve to UP Chief Minister Mayawati, the Delhi High Court has ruled that gifts she received from party supporters cannot be included in her tax return for 2003-04, as it was not taxable under provisions of the Income Tax Act.

The court dismissed the appeal of the Revenue Department which had said that such gifts received by Mayawati cannot not exempted from the purview of the I-T Act and that she should have shown it in her return for the year in question.

According to a disproportionate assets case against Mayawati, she and her relatives were found to be in possession of 72 immovable properties, besides Rs 13 crore. But the chief minister has been insisting that she had acquired them through small donations.

A division bench comprising Justice AK Sikri and Justice Suresh Kait upheld the order passed by Income Tax Appellate Tribunal ITAT. The tribunal had said that gifts received from supporters were not taxable under the provisions of the Income Tax Act, 1961.

"One may be impelled by his conscience or may be moved by emotions to part with his wealth or property and to give the same to a particular person for whom he has developed love and affection. Such a desire can be developed at any time and on any ground. The factors which weigh for executing such desire are best known to the donor.

It is not easy to make probe into such human psychology or human emotions which one may carry at the time of making such sacrifices," the ITAT order had said. The Centre had used the ITAT order to obtain BSP's backing during crises at the Centre and had made several flip flops, from agreeing with ITAT order to disagreeing with it. (Economic Times)