2026 (9) TMI 1544

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....are that, Assessee is an individual filing her return of income for the year under consideration declaring total income at Rs. 11,450/- under the head 'Income from other Sources'. The case of the Assessee was selected for scrutiny under CASS to examine the 'Large exemption claimed from schedule salary in new Tax Regime'. An Assessment Order came to be passed on 31.12.2025 by making an addition of Rs. 15,41,264/-, wherein the Assessing Officer disallowed the claim of exemption of the Assessee u/s 10(26) of the Act. Aggrieved by the Assessment Order dated 31.12.2025, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 21.05.2026, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A), Asse....

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....Syiemlieh Nongrah, Mawlynnrei, Shillong Near Transformer Shillong-793006 Meghalaya, India' In the above letter issued by the employer it has not been clarified or certified that Assessee has been employed in the State of Mehgalaya and the income of the Assessee in question has been 'accrued' or 'arise' from a source situated in such specified area. Further, Assessee has also not produced the appointment letter issued by her employer in support of claiming exemption u/s 10(26) of the Act. 7. It is well-settle law that when an Assessee claims exemption, it is for the Assessee to establish that case of the Assessee falls within the four corners of the exemption provisions and the notification and satis....