Deba Kanta Pegu and Tirthanath Pegu and Birson Pegu and Rupali Pegu and Anju Doley and Hema Kumari Pegu and Amol Krishna Doley and Bipin Doley and Nirulata Doley and Hemakanta Doley V. Union of India and Secretary to the Govt of India, Deptt. of Finance and Chairman and Chief Commissioner of Income Tax(NER) and Commissioner of Income Tax TDS (NER) and Income Tax Officer (TDS) and Income Tax Office

WP(C)/939/2018

AI Insights

The case involves Deba Kanta Pegu and nine other petitioners, who are members of the Schedule Tribes Community from Dhemaji district, Assam, claiming tax exemptions under Section 10(26) of the Income Tax Act, 1961. They argued that their locality, Jonai Circle, is a declared tribal belt area, which qualifies them for tax exemptions. The court referenced previous decisions on similar matters and directed the petitioners to file individual applications to the Income Tax Officer, who is to decide on the exemptions within six months of receiving the applications.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 817430 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 18-11-2020
• Assessment Year: misc
• Other Referred Cases: Sri Pradip Kr. Taye and 9 Ors. vs. Union of India and 5 Ors., Hari Kanta Pegu and 6 Ors. vs Union of India and 6 Ors.
• Laws Referred To: Article 366 (5) of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S SARMA
• Assessee Lawyers: R DE
• Keywords: Income tax exemption; Schedule Tribes Community; Tribal Belt Area; Tax Exemption Application
• Section: 10(26)

Judgement Text

"Page No.# 1/3 GAHC010029272018 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/939/2018 DEBA KANTA PEGU AND 9 ORS S/O- LATE JIBON PEGU, R/O- VILL- TORAJAN, P.O- JONAI, DHEMAJI, ASSAM, PIN- 787060 2: TIRTHANATH PEGU 3: BIRSON PEGU 4: RUPALI PEGU 5: ANJU DOLEY 6: HEMA KUMARI PEGU 7: AMOL KRISHNA DOLEY 8: BIPIN DOLEY 9: NIRULATA DOLEY 10: HEMAKANTA DOLE VERSUS UNION OF INDIA AND 6 ORS REP. BY THE SECRETARY TO THE GOVT OF INDIA, DEPTT. OF FINANCE, Page No.# 2/3 NEW DELHI-110001 2:THE CHAIRMAN 3:THE CHIEF COMMISSIONER OF INCOME TAX(NER) 4:THE COMMISSIONER OF INCOME TAX TDS (NER) 5:THE INCOME TAX OFFICER (TDS) 6:THE INCOME TAX OFFICER (TDS) 7:THE INCOME TAX OFFICE Advocate for the Petitioner : MR R DE Advocate for the Respondent : ASSTT.S.G.I. BEFORE HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA ORDER 18.11.2020 Heard Mr. R. De, learned counsel for the petitioners and also heard Mr. S. Sarma, learned standing counsel for the Income Tax Department. Petitioners herein belong to Schedule Tribes Community from the Dhemaji district under Article 366 (5) of the Constitution of India and presently serving under the Directorate of Animal Husbandry & Vetenary Department, Government of Assam in the Jonai Sub-Division of Dhemaji district. Petitioners herein are claiming the benefits under sub-Section (26) of Section 10 of the Income Tax Act, 1961 stating that the Jonai Circle in the Dhemaji district of the State of Assam is a declared tribal belt area notified by the Government of Assam in the Order of the Governor dated 23.02.1951. The issues involved in this writ petition has already been settled by a Full Bench of this Court in the case of Sri Pradip Kr. Taye and 9 Ors., vs. Union of India and 5 Ors., in WP' 727/2009 disposed of on 10.12.2009 as well as in the case of Hari Kanta Pegu and 6 Ors. vs Union of India and 6 Ors., in WP' No. 4089/2013 disposed Page No.# 3/3 of on 08.11.2016. Accordingly, this writ petition being covered by the aforesaid decisions dated 10.12.2009 and 08.11.2016 is hereby disposed of directing the petitioners to file proper individual application(s)/representation(s) before the concerned jurisdictional Income Tax Officer Ward-North Lakhimpur, Assam i.e., the respondent No. 7 on or before 20.12.2020 for consideration of their tax exemption under Section 10 (26) of the Income Tax Act. In the event of filing such application(s) by the petitioners as directed within the time specified, the concerned jurisdictional Income Tax Officer shall pass an speaking order finalizing the matter with due opportunity to the petitioner within a period of 6 (six) months after verifying the case of the applicants individually. Till such disposal of application(s)/representation(s) of the petitioners, by the concerned jurisdictional Income Tax Officer, if filed by the petitioners within the time specified, the respondents shall not deduct income tax at source from their salary. However, it is made clear that the petitioners will abide by the final decision of the concerned jurisdiction Income Tax Officer With the aforesaid observation and direction, this writ petition stands disposed of. JUDGE Comparing Assistant "