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2016 (11) TMI 541 - HC - Income TaxTax exemption under Sub-section (26) of Section 10 - whether by virtue of being residents of Jonai and salary being earned as faculty members of the Murkong Selek College Jonai the income of the petitioners is traceable to the defined area under the notification of 23.2.1951? - Held that - From the communication of 27.4.2004 (Annexure-2) of the ITO North Lakhimpur it can be seen that the officer was influenced by the fact that Tribal Belt areas of Assam is not mentioned in Section 10(26) of the I.T. Act and on that basis direction was issued to the college Principal to deduct tax at source from the salary of the petitioners. But the relevant question is whether the concerned area of the petitioners is covered under the notification of 23.2.1951. According to us this factual aspect needs to be verified by the Tax Officer without being influenced in any manner by the declaration of the Tribal Belt area by the Assam Governor through the subsequent notification of 13.3.1951. Having concluded thus we direct the jurisdictional Income Tax Officer (ITO) to re-visit the petitioners claim for tax exemption under Section 10(26) of the I.T. Act by identifying the area where they reside and wherefrom they earn their salary income in the context of the areas specified 12.in the notification dated 23.2.1951.
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