APHIDALIN SYIEMLIEH,SHILLONG MEGHALAYA vs. ITO W-1 SHILLONG RANGE 15, SHILLONG

ITA 359/GTY/2026Status: HeardITAT Guwahati11 September 2026AY 2024-255 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide sufficient evidence to prove that her income accrued or arose from a source situated in the specified area. Merely updating an address with the employer was not enough to satisfy the conditions for exemption.

What were the facts?

The assessee claimed exemption under Section 10(26) of the Income Tax Act for salary income earned while working from home in Shillong. The Assessing Officer disallowed this exemption, and the CIT(A) upheld the disallowance.

What were the issues?

Whether the assessee satisfied the conditions for claiming exemption under Section 10(26) by demonstrating that her income accrued or arose from a source situated in the specified area.

Which sections of the Income-tax Act were involved?

Section 10(26)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Vikash Agarwal, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 08.09.2026Pronounced: 11.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 21.05.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2024-25. 2. Brief facts of the case are that, Assessee is an individual filing her return of income for the year under consideration declaring total income at Rs.11,450/- under the head ‘Income from other Sources’. The case of the Assessee was selected for scrutiny under CASS to examine the ‘Large exemption claimed from schedule salary in new Tax Regime’. An Assessment Order came to be passed on 31.12.2025 Aphidalin Syie

The order continues below.

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