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2023 (3) TMI 217 - HC - Income TaxExemption of payment of Income Tax u/s 10(26) - right of member of a Scheduled Tribe - scope of expression “residing in any area specified” - grievance of the writ petitioner is that although he is certified to be a member of the Schedule Tribe “Meena” in the State of Rajasthan and by virtue of which he is exempted from payment of Income Tax under the provisions of Section 10(26) of the Income Tax Act, 1961, Income Tax has been deducted from his salary in the form of Taxes Deducted from Source (TDS) - petitioner is serving as a DIG (Ops) of Border Security Force and is posted in Masimpur, Silchar, Assam - HELD THAT:- As per Section 10(26) of the Income Tax Act, 1961 any member of a Scheduled Tribe as defined in Clause (25) of Article 366 of the Constitution, residing in any of the areas prescribed under Section 10(26), is exempted from payment of income tax. Having perused the Judgment of this Court rendered by a full Bench in Pradip Kr. Taye (2009 (12) TMI 285 - GAUHATI HIGH COURT) as well as in view of the Tax Exemption Certificates dated 10.12.2020 and 21.04.2021 issued by the respondent department; this Court is of the view that the prayers made by the petitioner will have to be allowed. The petitioner is indeed entitled to the benefits accrued under Section 10(26) of the Income Tax Act, 1961. Accordingly, Mandamus is hereby issued to the respondent, more particularly, the Commissioner of Income Tax (TDS) as well as the concerned Income Tax Officer of the ward to expeditiously process the request for refund of income tax deducted from the salary of the petitioner and remit to the petitioner forthwith. Respondent department is directed to carry out this order within a period of three (3) weeks from the date of receipt of a certified copy of this order.
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