Union Of India And 3 Ors. Vs Chyawan Prakash Meena (Guwahati High Court)
Guwahati High Court held that benefit of section 10(26) of the Income Tax Act admissible to member of recognized schedule tribe community and hence income tax deducted from the salary is liable to be refunded. Thus, writ of revenue held as devoid of merits.
Facts- The present intra-Court appeal has been instituted by the appellants, herein, assailing the order, dated 03.02.2023, passed by the learned Single Judge, allowing the same by holding that the petitioner, therein, i.e. sole respondent, herein, was entitled to the benefits accruing to him under the provisions of Section 10(26) of the Income Tax Act, 1961, with further direction to the appellants, herein, to process the request for refund of income tax deducted from the salary of the sole respondent and to remit the same to him, forthwith.
Notably, the sole respondent, herein, belongs to the Meena Community which is considered as a Scheduled Tribe under the Constitution Scheduled Tribe State Order, 1951, in the State of Rajasthan. The sole respondent was recruited in the Border Security Force in the year 1991 as an Assistant Commandant.
Conclusion- It not being disputed that the sole respondent, herein, while being posted at Agartala, Tripura; was so posted in a specified area in terms of the provisions of Section 10(26) of the Income Tax Act, 1961, it is to be held that he would be entitled to the benefits of exemption from income tax flowing from the provisions of Section 10(26) of the Income Tax Act, 1961.
