Mar 192024
 

 

1. Introduction of the Case:

  • The court order identifies the case as a Special Civil Application No. 16484 of 2022, titled Gopal Bhai Naranbhai Vaghela versus Union of India & Anr., before the High Court of Gujarat at Ahmedabad.

2. Appearance of Parties:

The appearance section lists the legal representatives for each party:

  • Mr. Ramnandan Singh for the petitioner.
  • Mr. Pathik M. Acharya for respondent No. 1 (Union of India).
  • Mr. Yogi K Gadhia for respondent No. 2.

3. Prayers of the Petitioner:

  • The petitioner seeks several reliefs, including the issuance of a writ of Mandamus to fix his monthly pension under the Employees Provident Fund Scheme, payment of arrears, and other appropriate directions.

4. Facts Presented:

  • The petition outlines the petitioner’s employment history, stating he served in Ahmedabad Electricity Company Ltd. (renamed Torrent Power Ltd.) since 1984 and was superannuated on March 31, 2021.
  • It highlights a discrepancy in the petitioner’s recorded date of birth in his service record compared to his School Leaving Certificate, leading to a denial of pension benefits due to a mismatch with his Aadhar Card.

5. Arguments Presented:

Petitioner’s Argument:

  • Asserts the accuracy of his School Leaving Certificate regarding his date of birth.
  • Argues that Aadhar Card details should not dictate pension eligibility.

Respondents’ Responses:

  • Respondent No. 2 acknowledges the discrepancy but doesn’t contest the petitioner’s claimed date of birth.
  • Respondent No. 1 initially cites the Aadhar Card’s date of birth as grounds for withholding pension but later acknowledges the authority of Circular No. 08 of 2023.

6. Court’s Analysis:

  • The court evaluates the arguments presented by both parties, focusing on the relevance of primary documents in determining pension eligibility.
  • It considers legal precedents and Circular No. 08 of 2023, which clarifies the validity of documents for establishing date of birth.

7. Court’s Decision:

  • The court directs respondent No. 1 to release the petitioner’s pension and arrears within two weeks, considering the date of birth in the School Leaving Certificate as authoritative.
  • Failure to comply within the stipulated timeframe would result in interest accruing at a rate of 6% per annum on the pending amount.

8. Implications:

  • The ruling emphasizes the importance of accurate record-keeping and adherence to legal principles in resolving disputes related to pension benefits.
  • It ensures fairness and consistency in pension processing, establishing a precedent for future cases with similar discrepancies.

In summary, the court’s detailed analysis and step-wise decision-making address the petitioner’s claim while upholding legal standards and principles, ensuring an equitable resolution of the matter.

 

GOPALBHAI NARANBHAI VAGHELA Versus UNION OF INDIA & ANR. Document  👈 DOWNLOAD

 

Courtesy by: PCS Consultancy


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Mar 102023
 

Performance management is essential to HR management, but many organizations need help with effective performance management. Fortunately, HRMS software can help mitigate these issues, providing a more streamlined and efficient approach to managing employee performance. Here are five common performance management problems that can be solved with the help of HRMS software.

1. Inefficient and Inaccurate Performance Reviews Many organizations need help conducting performance reviews, which can be time-consuming and prone to errors. However, HRMS software can simplify the process by automating the performance review process, from scheduling to feedback collection and even generating performance reports. 

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Why Is Performance Management Important

Performance management is critical for the success of any organization. It helps managers to set clear goals and expectations for their employees, monitor their performance, and provide feedback and coaching to improve their performance. It also helps identify areas of strength and opportunities for development, which can lead to better job satisfaction and engagement. Performance management encourages communication, accountability, and transparency, essential for effective teamwork and collaboration. It also enables organizations to measure the success of their strategic objectives and make data-driven decisions to improve the performance of their workforce.

One essential component of performance management is employee data management software. This software allows organizations to collect, store, and analyze performance-related data, making monitoring performance over time and identifying patterns and trends more accessible. With employee data management software, managers can quickly access individual and team performance information, identify areas of strength and weakness, and make data-driven decisions about training, coaching, and other performance improvement initiatives.

What Are the Most Common Performance Management Problems that Managers Deal with on the Job

Effective performance management is essential for the success of any organization, but managers often face common challenges when managing employee performance. These problems can include a lack of clear and measurable goals and expectations, inconsistent performance evaluations and ratings, ineffective feedback and coaching, failure to address poor performance and behaviour, and limited opportunities for growth and development. These issues can lead to disengagement, low morale, and reduced productivity. Effective performance management is critical to overcoming these challenges and achieving the desired outcomes. It requires managers to communicate clearly with their employees, provide timely and specific feedback, and create opportunities for growth and development, among other strategies.

How Can You Solve The Problems

One solution to these performance management problems is using performance management software. Such software automates performance management, enabling organizations to set and track goals, provide regular feedback, and measure employee performance more accurately. By automating these processes, performance management software can help ensure that the performance management process is consistent and transparent, improving employee morale and increasing productivity.

Moreover, performance management software can provide managers and employees with real-time performance data that can be used to identify trends and patterns and to track progress toward goals. This can help identify and address performance gaps early on, allowing for more targeted interventions to improve employee performance.

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A. HR software is important because it allows HR teams to streamline and automate many day-to-day tasks and processes, such as managing employee records, tracking time and attendance, and processing payroll. This saves time, reduces administrative burden, and allows HR to collect and analyze data more effectively.

Q2. How Does Performance Management Software Make the Process Smooth?

A. Performance management software can make the performance management process more smooth by automating many steps, such as setting goals, providing feedback, and tracking progress. This can save time and reduce administrative burden while providing a centralized performance data and feedback platform.

Q3. How Easy is it to Setup Performance Management Software?

A. The ease of setting up performance management software will depend on the specific software chosen and the level of customization required. However, many performance management software tools are designed to be user-friendly and intuitive, with straightforward setup processes.


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Dec 192022
 

Penalty under section 221 is levied when there is a default in payment of tax. Under sub-section (1) of section 221, the assessing officer is empowered to impose a penalty where an assessee is in default or is deemed to be in default in payment of tax. The said penalty is leviable in addition to the amount of the arrears and the amount of interest payable under section 220(2). Further, in the case of continuing default, the assessing officer may direct to pay further amount or amounts by way of penalty, so, however, that the total amount of penalty does not exceed the amount of tax in arrears. However, such a penalty is discretionary and can be waived where reasonable cause exists for such default.

Here an attempt is made to explain and examine what constitutes the reasonable cause for not levying a penalty under section 221.

 

Depends upon the facts of each case


The exercise of discretion u/s 221 is not to be arbitrary but is dependent on the facts and circumstances of the case

 

No penalty where the reasonable cause is proved


According to the second proviso to section 221(1), the penalty cannot be levied where the assessee proves to the satisfaction of the assessing officer that the default was for good and sufficient reason.

 

Penalty leviable even if the tax paid before levy of penalty


Penalty under section 221 will be exigible even in a case where the tax is paid after the due date but before the levy of penalty.

 

Impact of the outcome of final order regarding default in payment of tax


According to sub-section (2) of section 221 whereas a result of any final order, the amount of tax with respect to the default in the payment of which the penalty was levied, has been wholly reduced, the penalty levied shall be canceled and the amount of penalty paid shall be refunded.

 

Financial crises for not levying penalties under section 221


The assessing officer passed an order under section 201 treating the assessee as the assessee in default as it had not remitted the amount collected by way of TDS to the government account during the relevant assessment year. The assessee did not file any appeal against the order under section 201 and remitted tax deducted at the source along with interest.

The assessing officer also initiated penalty proceedings under section 221.

The assessee said that it was facing severe financial hardship and the same constitutes a good and sufficient reason for not levying a penalty under section 221.

It is true that a mere default is not sufficient for the levy of penalty, but in the instant case, the assessee used the TDS amount to meet various business commitments. Further, it was continuously making defaults on payment of TDS to the government account, which is very serious in nature.

One can understand the financial difficulties the assessee was facing if it was in defaulter for a short period. But in this case, the assessee’s conduct was that it continuously defaulted the payment of the TDS amount to the government account.

The only reason the assessee mentioned for non-payment of TDS was financial difficulties, which under these circumstances, did not appear to be sufficient. Accordingly, the penalty was confirmed.

 

No waiver of penalty on grounds of payment of self-assessment tax


Penalty under section 221(1) cannot be waived merely on the ground that self-assessment tax is paid before such levy of penalty. There existed good and sufficient reasons to mitigate said default.