https://www.taxtmi.com/caselaws?id=334523 The Court allowed the writ petition, directing the Income Tax Officer (ITO) to reevaluate the faculty members' tax exemption eligibility under Section 10(26) of the Income Tax Act. The ITO's decision, based on the Tribal Belt declaration, was considered premature. The Court instructed the ITO to reassess the claim by verifying if the petitioners' area aligns with the specified areas in the 1951 notification, emphasizing the need for residency and income source in those areas for exemption. The faculty members were granted the opportunity to submit individual representations for reassessment, with interim protection until the final decision. en-us Tue, 08 Nov 2016 00:00:00 +0530 Sat, 01 Apr 2017 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334523 The Court allowed the writ petition, directing the Income Tax Officer (ITO) to reevaluate the faculty members' tax exemption eligibility under Section 10(26) of the Income Tax Act. The ITO's decision, based on the Tribal Belt declaration, was considered premature. The Court instructed the ITO to reassess the claim by verifying if the petitioners' area aligns with the specified areas in the 1951 notification, emphasizing the need for residency and income source in those areas for exemption. The faculty members were granted the opportunity to submit individual representations for reassessment, with interim protection until the final decision. Case-Laws Income Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334523