WANTEI KUPAR WARJRI,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, MEGHALAYA

ITA 283/GTY/2026Status: DisposedITAT Guwahati29 June 2026AY 2024-20259 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that while the assessee met the criteria of being a Scheduled Tribe member and resident of a specified area, the evidence regarding the source of income was not conclusive. Therefore, the issue was remanded to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, a member of a Scheduled Tribe residing in a specified area, claimed exemption for salary income under Section 10(26) of the Income Tax Act. The Assessing Officer disallowed the exemption, holding that the source of income (employer's head office) was outside the specified area, and the evidence of working from home was insufficient.

What were the issues?

Whether salary income earned by a member of a Scheduled Tribe from an employer located outside a specified area, but worked from home within the specified area, is eligible for exemption under Section 10(26) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 143(2),Section 142(1),Section 143(3),Section 144B,Section 250

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, Add. CIT
Hearing: 24.06.2026Pronounced: 30.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 07.01.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2024-25. 2. There is a delay of 30 days in filing the appeal, and the assessee has filed an application for condonation of delay. Considering the reasons stated in the application, the delay of 30 days in filing the present appeal is hereby condoned. Wantei Kupar Warjri; A.Y: 2024-25

3.

Brief facts of the case as mentioned in the Order of the Ld. CIT(A) is as under: - The appellant had filed the return of income for AY 2024-25 оп 17.07.2024

The order continues below.

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