2019 (10) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irmed by the Ld. CIT(A) on account of assessee's claim for exemption u/s 10(26) of the Income Tax Act, 1961. 2. The assessee in the present case is an individual who filed her return of income for the year under consideration on 15.10.2010 declaring a total income of Rs. 7,68,260/-. In the said return, exemption of Rs. 90,75,362/- was claimed by the assessee u/s 10(26) of the Act. During the course of assessment proceedings, the claim of the assessee for exemption u/s 10(26) was examined by the AO and on such examination, he found that even though the assessee was a person of a Scheduled Tribe, she was not residing in the regions mentioned in the relevant provisions of the Income Tax Act, 1961. Accordingly, the claim of the assessee for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Please let us know the authenticity of the copy of notification dated 19th June stating "Kamorta" & "Katchal" as notified schedule tribe area (copy enclosed) submitted by Smt. Joshiba Joseph. ii. Whether "Kamorta and Katchal" comes under para 20 of the sixth schedule of the constitution. iii. Whether the notification dated 19th June 1956 is a valid notification in terms of the power conferred upon the Hon'ble Governor of the Andaman & Nicobar Island. iv. Any example of insertion or omission of any other place by invoking the power conferred upon the Hon'ble Governor of the state or union territories except the Part 1 and Part 2 of para 20 of the sixth schedule of the constitution may be cited. Sir, your....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....asked by the assessee u/s 144A. Considering the assessment is barred by limitation of time by 31.03.2013 the order is being passed in absence of the reply from The Director, Office of Directorate of Tribal Welfare, Andaman & Nicobar Administration, Port Blair by disallowing the exemption claimed u/s 10(26) of the I.T. Act, 1961." 3. The disallowance made by the AO on account of her claim for exemption u/s 10(26) was challenged by the assessee in the appeal filed before the Ld. CIT(A). During the course of appellate proceedings before the Ld. CIT(A), her claim for exemption u/s 10(26) was supported and substantiated by the assessee on the basis of proposal forwarded by the Andaman & Nicobar Island administration to the Government....