2021 (9) TMI 51

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....ndent Through: None. JUDGMENT MANMOHAN, J: (Oral) 1. The hearing has been done by way of video conferencing. 2. Present appeal has been filed challenging the order dated 20th November, 2019 passed by the ITAT in ITA No 6907/Del/2018 for AY 2017-18. 3. Learned Counsel for the Appellant states that the ITAT erred in allowing the exemption under Section 10(26B) of the Income Tax Act, 1961 to the....

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....nced by the Government and working for the promotion of interest of the members of Schedule Castes or the Scheduled Tribes or other backward classes is entitled to claim the benefit of section 10(26B) and income shall not be included in total income. It is an admitted fact by both the authorities below held that the assessee is a Section 25 Company fully owned by the Government of India. As its na....

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....C or ST or OBC or a mix of them is entitled to claim benefit u/s 10(26B). As we have observed above, it could be said that any category of members in the activity of Manual Scavengers or Safai work could fall in any of these three categories. Section 10(26B) contemplates not only the caste but also class. 8. Further, the letter dated 22.03.2000 clinches the issue wherein the state agency clearly....