TaxTMI 
TaxTMI 
2023 (8) TMI 1175
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the assessee is that it is eligible for exemption u/s 10(26AAA) of the Act. At the outset, the ld. Counsel for the assessee submitted that assessee who is not a Sikkimese individual but is residing in Sikkim since prior to 1975 and, therefore, as per the recent judgment of the Hon'ble Supreme Court in the case of Association of Old Settlers of Sikkim and Ors. vs. UOI in W.P. (C) No. 59 of 2013, judgment dt. 13.01.2023, as well as the Miscellaneous Application, for the said order dt. 08/02/2023, wherein the Hon'ble Court has held that "Till such amendment is made by the Parliament to the Explanation to Section 10(26AAA) of I.T. Act, 1961, any individual whose name does not appear in the Register of Sikkim Subjects but it is established that....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ttention was drawn to the judgment of the Hon'ble Supreme Court in the case of Association of Old Settlers of Sikkim and Ors. vs. UOI (supra), wherein Hon'ble Court disposed off the writ petition, holding as follows:- "79. In the result, the writ petitions are disposed of in the following terms: i) That the benefit of income-tax exemption presently is restricted only to those Sikkimese who fall within the three clauses of the Explanation to Section 10(26AAA) of the I.T. Act, 1961, or those persons domiciled in Sikkim, or are Sikkimese as covered under the 1961 Regulation. ii) In terms of the Sikkim (Citizenship) Order, 1975 as amended by the Sikkim (Citizenship) Amendment Order, 1989, issued by the Government of India any person who w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....small percentage of Sikkimese. v) Proviso to Section 10 (26AAA), insofar as it excludes from the exempted category, "a Sikkimese woman who marries a non-Sikkimese man after 1st April, 2008" is hereby struck down as being ultra vires Articles 14, 15 and 21 of the Constitution of India." 6. Subsequently, a Miscellaneous Application was filed against the said order regarding the observations made at page 115 of the judgment wherein it was stated that those individuals domiciled in Sikkim up to 26th April, 1975, will be entitled to exemption under the said provision from the current financial year i.e., 1st April, 2022 onwards. The Hon'ble Supreme Court on going through the said Miscellaneous Application, rectified the order dt. 13/01/2023 a....