“Section 10(26)”

Section References (mined)Section 10Section 10(26)113 judgments

The decision most relied on for Section 10(26) is Western India Vegetable Products Ltd. v. CIT (26 ITR 151), cited in 108 judgments on BharatTax.

Leading authorities on Section 10(26)

Western India Vegetable Products Ltd. v. CIT

26 ITR 151 · 1954 · High Court

108

citing judgments

Revenue expenditure incurred after a business is set up and ready to commence, but before its actual commencement, is allowable as a deduction even if no income is earned in that period. The previous year for a business begins from the date it is set up.

DHFL Venture Capital Fund v. ITO

358 ITR 471 · 2013 · High Court

citing judgments

Reassessment proceedings cannot be initiated solely for the purpose of making a protective addition. Such proceedings are not valid in the eyes of law.

Pandit Bros. v. CIT

26 ITR 159 · 1954 · High Court

citing judgments

Low profits alone, or minor defects such as the non-maintenance of a stock register, do not justify the rejection of regularly maintained books of account under Section 145, nor do they permit additions to income without proving specific errors.

Council), V.Damodaran v. CIT Kerala 64 ITR 26(Ker.), Champion Engineering Works Ltd. v. CIT

87 ITR 650 · 1973 · High Court

citing judgments

A payment made to eliminate competition is a capital expenditure, not a deductible business expense, as it secures an enduring benefit.

(CIT v. Cochin Co. Pvt. Ltd.

104 ITR 655 · 1976 · High Court

citing judgments

A protective assessment is permissible when the assessing officer has doubt regarding who is in receipt of income, but a recovery based on a protective assessment is not allowed. If an assessment is intended to be protective, it must be clearly stated as such.

Tata Capital Financial Services Ltd. v. Asst. CIT

137 Taxmann.com 315 · 2022 · High Court

citing judgments

When reopening an assessment, the assessing officer must provide the assessee with a copy of the superior officer's approval, including their comments, name, designation, and date, not merely state the reasons in a letter. This ensures transparency in the reassessment process.

PCIT v. Kunvarji Commodities Brokers Pvt. Ltd.

432 ITR 180 · High Court

citing judgments

A statement recorded under section 132(4) by a third party, without any corroborating incriminating material, cannot be the sole basis for making additions under section 153A or 153C.

DCIT 26 ITR 734 (SC), CIT vs Calcutta Discount Co. Ltd. 91 ITR 8(SC), CIT v. Raman & Co.

13 Taxmann.com 114 · 2011 · High Court

citing judgments

Section 68 creates a presumption against the assessee for unexplained credits, but this presumption is rebuttable. The initial burden to rebut the presumption lies with the assessee, which shifts to the revenue once the assessee establishes the genuineness of transactions with creditors.

Judgments citing Section 10(26)

Income Tax Officer, Ward North Lakhimpur vs. Biri Kakum, Ess Sector

Appeal is dismissed

ITA 170/GTY/2025[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: The Ld. Ao. The Ld. Ao Was Not Satisfied With The Response Given By The Assessee & Made The Impugned Addition With The Following Finding:

Section 10(26)Section 145(3)Section 250

restricting the exemption u/s 10(26) from I.T.A. No. 170/GTY/2025 Biri Kakum Rs.8.65,22,919/- to Rs.5,09,65,106/- by the AO. Section 10(26) provides exemption to Scheduled Tribe individuals residing in specified states (including Arunachal Pradesh), in respect of any income arising from any source in such ... Pradesh Audited financials and bank statements These substantiate that the entire income accrued from the state of Arunachal Pradesh, satisfying all conditions of section 10(26). The AO has not demonstrated that any portion of the contract income was earned outside the state or from ineligible sources. Hence, the restriction

D M Jewellers, Guwahati vs. Additional / Joint / Deputy / Assistant Commissioner of Income Tax/Income-Tax Officer, Guwahati

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 107/GTY/2025[2014-2015]Status: DisposedITAT Guwahati15 Oct 2025AY 2014-2015

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Manish Jain, FCAFor Respondent: Shri Kausik Ray JCIT

Section 10(26)Section 132Section 144Section 147Section 148Section 250Section 68

INCOME TAX APPELLATE TRIBUNAL: GAUHATI BENCH : GUWAHATI In Virtual hearing BEFORE SHRI MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER AND SHRI

Gwasinlo Kath Rengma, Dimapur, Nagaland vs. Income Tax Officer, Ward-1, Dimapur

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 104/GTY/2025[2018-19]Status: DisposedITAT Guwahati15 Oct 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri Kausik Ray JCIT

Section 10(26)Section 148aSection 250

Grund Nos. 2 and 4 of the appeal raised by the appellant is dismissed”. 8. Regarding the claim of the assessee under section 10(26) of the Act, the ld. CIT(A) observed that, the ld. AO has not disallowed any claim of the assessee under this section ... bound to disclose the truth with cogent evidence regarding the transactions of cash credit. Further, the assessee can claim exemption from tax under section 10(26) of the Act which is undisputable. The exemption provision under section 10(26) does not mean that, the assessee will automatically get exemption from

Ralom Borang, Busihi Yada Motors, A Sector vs. Assistant Commissioner of Incomea Tax, Aaykar Bhawan Gs Road

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 7/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Sept 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10Section 10(26)Section 144Section 147Section 148Section 194JSection 250Section 26Section 69A

order and dismissed the appeal of the assessee upholding the findings of the Ld. AO, as no evidence for the relief claimed under section 10(26) of the Act was filed. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal ... written submission has been mentioned by the Ld. CIT(A) in his order while the assessee claims that his income is exempt under section 10(26) of the Act. Therefore, we deem it appropriate in the interest of justice and fair play that another opportunity needs to be provided

Tarem Darang, Pasighat, Arunchal Pradesh vs. ITO Ward Itanagar, Itanagar

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3/GTY/2025[2018-19]Status: DisposedITAT Guwahati15 Sept 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH

Tai Tado, Itanagar vs. ITO, Ward- North Lakhimpur, North Lakhimpur

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 158/GTY/2025[2020-21]Status: DisposedITAT Guwahati03 Sept 2025AY 2020-21

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Dhruv Goel, ARFor Respondent: Shri Kausik Ray JCIT

Section 10Section 10(26)Section 250

There was a claim for refund of Rs. 26,20,650/- including the claim for exemption of Rs. 12,08,15,513/- under section 10 (26). The assessee failed to comply the notices issued by the AO. Hence, the AO made addition

Mohammad Hanifa, Chumik, Baroo, Kargil (Ladakh) vs. Income Tax Officer, Srinagar

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 678/ASR/2024[2016-17]Status: DisposedITAT Amritsar28 Aug 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ishtiyaq Ahmad Wani, C.A

Section 10(26)Section 147Section 148Section 250

member of the Scheduled Tribes. From the documentary evidences submitted before us, we are of the opinion that as per provisions of section 10(26) of the Act, any income which accrues or arises to the assessee from any source in the areas in the Ladakh region of the State ... certificate and the documentary evidences produced the assessee is carrying on the business located at Kargil and is claimed to be covered by section 10 (26) of the Act. However, these documentary evidences produced before us now has 5 I.T.A. No. 678/Asr/2024 Assessment Year: 2016-17 not been discussed neither

Tajing Tapok, East Siang vs. Income Tax Officer, Ward- North Lakhimpur, North Lakhimpur

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 51/GTY/2025[2017-18]Status: DisposedITAT Guwahati26 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Sweta Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 10(26)Section 144Section 250

INCOME TAX APPELLATE TRIBUNAL: GAUHATI BENCH : GUWAHATI In Virtual hearing BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI

Tajing Tapok, East Siang vs. Income Tax Officer, Ward - North Lakhimpur, North Lakhimpur

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 50/GTY/2025[2017-18]Status: DisposedITAT Guwahati26 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Sweta Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 10(26)Section 144Section 250

INCOME TAX APPELLATE TRIBUNAL: GAUHATI BENCH : GUWAHATI In Virtual hearing BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI

Fung Peng Namchoom, Chowkham vs. ITO, Ward - 1, Digboi

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 67/GTY/2025[2020-21]Status: DisposedITAT Guwahati21 Aug 2025AY 2020-21

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 10(1)Section 10(26)Section 115BSection 143(1)Section 250Section 69A

observe that, the assessee is a member of a Scheduled Tribe community of the State of Arunachal Pradesh and is covered under section 10(26) of the Act. The income derived within the State of Arunachal Pradesh by the assessee may be exempted from payment of income tax. The indication ... same would be exempted from payment of income tax, if that income is / was derived within the specified area as mentioned in section 10(26) of the Act. 8. We further observe that, the assessee claims that, he derived income from the agricultural activities carried on within the State

Raha T Amit, Itanagar vs. Income Tax Officer Ward North Lakhimpur, North Lakhimpur

Appeal of the assessee is allowed

ITA 105/GTY/2025[2020-21]Status: DisposedITAT Guwahati21 Aug 2025AY 2020-21

Bench: or at the time of hearing of the appeal.”

Section 10(26)Section 250Section 271BSection 273BSection 44A

time of hearing of the appeal.” 1.3 Before us, the Ld. AR argued that the assessee was duly covered under the provision of section 10(26) of the Act. Since, he was covered under this section hence, he was under a genuine belief that there was no liability ... under a genuine belief that he was not required to get his accounts audited since he was covered under the provisions of section 10(26) of the Act. After consideration of the facts, we feel that this case would be covered under the provisions of section 273B

Rajulhoubienuo Angami, Nagaland vs. ITO Ward 2, Dimapur

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

under Section 69A of the Act. Admittedly, the assessee belongs to Naga Tribes covered under the provision of section 10(26) of the Act. A reading of the Ld. AO's order reveals that neither was any return of income filed by the assessee nor did the assessee comply with ... Tribe under clause (25) of Article 366 of the Constitution of India and that her income is exempted from tax by virtue of section 10(26) of the Act. Therefore, the addition of INR 77,99,220/- made by Ld. AO under section 69A of the Act is unwarranted

Doctor Bawitlung Zothankima, Aizawl vs. DCIT, Silchar

Appeal of the assessee is partly allowed for statistical purposes

ITA 212/GTY/2024[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(26)Section 250Section 68Section 69A

justified in law as well as on facts in denying I.T.A. No. 212/GTY/2024 Doctor Bawitlung Zothankima the benefit of Section 10(26) of the I.T. Act, 1961 to the appellant on the total addition of income of Rs. 13,10,740/-, though the Ld. AO admitted that the appellant ... terms of discovering a new source of income. It was further argued that since the assessee is covered within the provisions of section 10(26) of the Act hence even otherwise, there is no finding that the impugned amount was earned from outside the specified geographical territory

Dengthansanga, Champhai vs. DCIT/ACIT Circle Silchar, Silchar

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 21/GTY/2025[2021-22]Status: DisposedITAT Guwahati06 Aug 2025AY 2021-22

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri S. P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 10(26)Section 139Section 144Section 250Section 46A

while furnishing certain documents before the ld. CIT(A) in order to substantiate the claims for exemption from tax under section 10(26) of the Act. 7. The ld. CIT(A) observed that, the assessee filed (i) Scheduled Tribe Certificate (ii) Distribution agreement (iii) GSTR-9 (iv) Bank details

Trident Infraprojects Private Limited, Guwahati vs. The Income Tax Officer, Ward - 1(2), Guwahati

The appeal is allowed for statistical purposes

ITA 254/GTY/2024[2018-19]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-19

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(26)Section 194CSection 194C(6)Section 250Section 40Section 69C

regards, payment of Rs. 23,72,500/- were claimed to be exempt from TDS I.T.A. No. 254/GTY/2024 Trident Infraprojects Private Limited under Section 10(26) of the Income Tax Act, which exempts income of Scheduled Tribe members in certain regions, is concerned. In my view, the exemption covers income that ... member of a Scheduled Tribe as defined under Article 366(25) of the Constitution and must reside in one of the specified areas. Section 10(26) provides a significant tax benefit to Scheduled Tribes living in the designated regions, encouraging economic growth and improving their standard of living. To claim

Kakugha Ayemi, Dimapur Nagaland vs. ITO Ward 1 Dimapur, Dimapur

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 192/GTY/2024[2017-18]Status: DisposedITAT Guwahati06 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: NoneFor Respondent: Shri Kaushik Ray, JCIT

Section 10(26)Section 144Section 69A

dismissed the appeal of the assessee citing the reasons that the assessee failed to furnish return of income. The provision of section 10(26) of the Act also considered by the ld. CIT(A), but due to non- filing of return of income did not consider the additional Page ... that, the assessee failed to participate in the assessment proceedings. Therefore, assessment was completed under section 144 of the Act. The provision of section 10(26) can be pressed into service by the assessee, and for this purpose, it is our considered opinion that, the case of the assessee should

Chukhu Tajo, Itanagar vs. ITO, Ward North Lakhimpur, North Lakhimpur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 43/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA

Chukhu Tajo, Itanagar vs. ITO, Ward North Lakhimpur, North Lakhimpur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 42/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA

Chukhu Tajo, Itanagar vs. ITO, Ward North Lakhimpur, North Lakhimpur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 41/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA

Chukhu Tajo, Itanagar vs. ITO, Ward North Lakhimpur, North Lakhimpur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 40/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA