JUMTER DINI,ARUNACHAL PRADESH vs. ITO, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

ITA 73/GTY/2026Status: DisposedITAT Guwahati23 June 2026AY 2019-207 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee had been granted similar exemption in subsequent assessment years and that the CIT(A) had partly allowed the appeal. Therefore, the matter was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, a tribal resident of Arunachal Pradesh, claimed exemption under Section 10(26) for business income. The Assessing Officer denied this exemption due to lack of substantiating documents proving the income's source within the specified areas. The CIT(A) upheld this denial.

What were the issues?

Whether the assessee is eligible for exemption under Section 10(26) of the Income Tax Act, 1961, and whether the income was generated from sources within the specified areas for such exemption.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 148,Section 143(2),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH

For Appellant: Shri Shekhar Agarwal, AR
For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 18.05.2026Pronounced: 23.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This appeal is filed by the assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 04.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2019-20 on the following grounds: - I.

The Ld. CIT A erred in law and on facts in confirming the denial of exemption under Section 10 26 of the Income tax Act 1961 despite the Appellant fulfilling all statutory conditions. II.

The Ld. CIT A failed to appreciate that the Appellants Scheduled Tribe status and residence in Arunachal Pradesh are undisputed Jumter Dini; A.Y: 2019-20 and the exemption provision being beneficial in nature req

The order continues below.

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