SMTI. SAKUNTALA PEGU DOLEY and 66 ORS V. THE UNION OF INDIA and 7 ORS

WP(C)/938/2016

AI Insights

The case involves multiple petitioners, all of whom are teachers employed in various educational institutions in Jonai Circle, Dhemaji district, Assam. They belong to the Scheduled Tribe category and are seeking exemption from income tax under sub-section (26) of Section 10 of the Income Tax Act, 1961. The petitioners argued that their areas of residence and employment qualify them for tax exemption as per the specified legal provisions and historical notifications. The respondents included various government bodies and officials responsible for tax administration. The court's decision was influenced by a previous ruling in WP(C) 4089/2013, which required a detailed examination of the geographical and administrative contexts of the petitioners' claims.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 724184 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 23-04-2018
• Assessment Year: misc
• Other Referred Cases: WP(C) 4089/2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S SAIKIA; R BORPUJARI
• Assessee Lawyers: H
• Keywords: Income tax exemption; Scheduled Tribe; Tax exemption claim; Tax Officer
• Section: 10(26)

Judgement Text

"Page No.# 1/25 GAHC010202312016 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 938/2016 1:SMTI. SAKUNTALA PEGU DOLEY and 66 ORS W/O KHAGESWAR DOLEY, HEADMISTRESS, JONAI TOWN L. P. SCHOOL, JONAI, VILL- MOHMORA, P.O. and P.S. - JONAI, DISTRICT - DHEMAJI, ASSAM. 2: SMTI MANASHA TAYE D/O LT KORPHUL TAYE ASSISTANT TEACHER UDAIPUR L. P. SCHOOL JONAI VILL- LISANG DOLUNG P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM 3: SMTI. JYOSTNA DOLEY MEDOK W/O - SRI ANUJ MEDOK ASSISTANT TEACHER RAYANG RTOKEY L. P. SCHOOL JONAI VILL- RUWAD DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM 4: SMTI. GITANJALI BORI D/O LT.MONESWAR BORI ASSISTANT TEACHER JONAI TOWN L. P. SCHOOL JONAI VILL- LISANG DOLUNG Page No.# 2/25 P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 5: SMTI BHAGYA PEGU D/O- SRI RAMAKANTA PEGU ASSISTANT TEACHER UDAIPUR L. P. SCHOOL JONAI VILL- JONAI BAZAR P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 6: SMTI. BHADRESWARI PEGU D/O LT. ABIRAM PEGU HEADMISTRESS DIKHARI L. P. SCHOOL BORATI JONAI VILL- BORATI P.O. and P.S. - TELAM JONAI DISTRICT - DHEMAJI ASSAM. 7: SMTI. NIMA KUMBANG D/O LT. NILA KANTA KUMBANG ASSISTANT TEACHER JONAI TOWN L. P. SCHOOL JONAI VILL- KARPUNPULI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 8: SRI BHABAJYOTI KAMAN SON OF LT. KHAGEN KAMAN HEADMASTER LAKHIPUR L. P. SCHOOL JONAI VILL- BOIKUNTHAPUR JONAI P.O. LAIMEKURI P.S.- JONAI DISTRICT - DHEMAJI Page No.# 3/25 ASSAM. 9: SRI GIRISH PEGU SON OF LT. KANTA RAM PEGU ASSISTANT TEACHER BORATI L. P. SCHOOL JONAI VILL- RAMDHAN MUKTIAR JONAI P.O. RAMDHAN DIKHARI DISTRICT - DHEMAJI ASSAM. 10: SRI BIJU MILI S/O- LT. BUDHIR MILI ASSISTANT TEACHER LAKHI TINIALI L. P. SCHOOL JONAI VILL- BOIKUNTHAPUR P.O.- LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 11: SRI KAMALESWAR DOLEY S/O- . DHANESWAR DOLEY HEADMASTER BORANG KRISHNAPUR L. P. SCHOOL JONAI VILL- RAMDHAN MUKTIAR JONAI P.O. RAMDHAN DIKHARI DISTRICT - DHEMAJI ASSAM. 12: SRI PADMARAM MORAN SON OF LT. UMESWAR MORANG HEADMASTER JAMJING L. P. SCHOOL JONAI VILL- JAMJING JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. Page No.# 4/25 13: SMTI LAKHIPRAVA DOLEY D/O- LT. GOGOI RAM DOLEY HEADMISTRESS NO.-2 KAMAN SELEK L. P. SCHOOL JONAI VILL- KAMAN SELEK JONAI P.O.- TELEM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 14: SMTI JOYMATI DOLEY D/O- LT. KUKORAM DOLEY ASSISTANT TEACHER JAMLING L. P. SCHOOL JONAI VILL- TELEM BAZAR JONAI P.O.- TELEM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 15: SMTI BINA PEGU D/O- LT. RAJEN PEGU HEADMISTRESS GAMCHUK L. P. SCHOOL JONAI VILL- TELEM BAZAR JONAI P.O.- TELEM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 16: SRI MONOJ KUMBANG S/O- GOBIN KUMBANG ASSISTANT TEACHER LAIMEKURI L. P. SCHOOL JONAI VILL- TELEM JONAI P.O.- TELEM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. Page No.# 5/25 17: SRI SORBANANDA KARDONG S/O- LT. TARANATH KARDONG HEADMASTER LAKHI TENIALI L. P. SCHOOL JONAI VILL- MIKIRGAON P.O.- TELEM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 18: SRI MAHANANDA PEGU S/O- SRI URASON PEGU ASSISTANT TEACHER JELAM L. P. SCHOOL JONAI VILL- GALI BORBALI JONAI P.O.- GALI BORBALI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 19: SMTI SHBHAWATI PEGU D/O- LT. BUDDESWAR PEGU ASSISTANT TEACHER JELAM L. P. SCHOOL VILL- TARAJAN JONAI P.O. - LEKU P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 20: SMTI CHITRA KUMBANG D/O- LT. EHIRAM KUMBANG HEADMISTRESS LOKOPRIYA GOPINATH BORDOLOI L. P. SCHOOL JONAI VILL- LESANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI Page No.# 6/25 ASSAM. 21: SMTI ANJANA PEGU D/O- BIPEN PEGU ASSISTANT TEACHER BAHIR JONAI L. P. SCHOOL JONAI VILL- AGAM DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 22: SRI PHANINDRA MILI S/O- LT. NAGESWAR MILI ASSISTANT TEACHER RAVA KHATONI MALBHUK L. P. SCHOOL JONAI VILL- MIGOR DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 23: ASHOK KR. DOLEY S/O- LT. HORISON DOLEY HEADMASTER OIRAM GHAT L. P. SCHOOL JONAI VILL- KEMI JONAI P.O. - LEKU P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 24: SMTI NILIMA TAYE D/O- LT. ANANDA TAYE ASSISTANT TEACHER BAHIR JONAI L. P. SCHOOL JONAI VILL- LISANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI Page No.# 7/25 ASSAM. 25: SMTI HARIPRIYA DOLEY D/O- LT. SUREN DOLEY ASSISTANT TEACHER NAHAR SELLE L. P. SCHOOL JONAI VILL- LISANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 26: SMTI BHADRAWATI MODI D/O- LT. DUNESWAR MODI HEADMISTRESS BERA NAWNGAON L. P. SCHOOL JONAI VILL- LISANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 27: SMTI PRANITA TAID D/O- KAMESWAR TAID ASSISTANT TEACHER LOHIJAN L. P. SCHOOL JONAI VILL- LISANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 28: SMTI NANDIRA BORI D/O- LT. KUMAR BORI HEADMISTRESS TARAJAN L. P. SCHOOL L. P. SCHOOL JONAI VILL- JONAI BAZAR JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. Page No.# 8/25 29: SRI GESON TAYE S/O LT. BIHURAM TAYE HEADMASTER LAIMEKURI KARNAPUR L. P. SCHOOL JONAI VILL- DIKARI P.O. - RAMDHAN DIKARI JONAI DISTRICT - DHEMAJI ASSAM. 30: SRI LANKESWAR PEGU S/O. MOHIRAM PEGU HEADMASTER BURISUTI BANAGALI L. P. SCHOOL JONAI VILL- TELAM NEPALI BASTI JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 31: SMTI RANJANA PEGU D/O- NIJOM PEGU ASSISTANT TEACHER BORATI DIKIRI L. P. SCHOOL JONAI VILL- BOROTI JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 32: SMTI SABITA PATIR D/O- LT. JUGESWAR PATIR ASSISTANT TEACHER LAKHIPUR L. P. SCHOOL JONAI VILL- KOMAN SELEK JONAI P.O. - TELAM P.S. - JONAI Page No.# 9/25 DISTRICT - DHEMAJI ASSAM 33: SMTI LAKHIPROVA PEGU D/O- LT. MONSIRAM PEGU ASSISTANT TEACHER AKOLANG BOLAI L. P. SCHOOL JONAI VILL- BAHIR JONAI JONAI P.O. - RATANPUR P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 34: SRI BUDDHINATH KUMBANG S/O- LT. NILAKANTA KUMBANG ASSISTANT TEACHER OIRAM GHAT L. P. SCHOOL JONAI VILL- BAHIR JONAI JONAI P.O. - RATANPUR P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 35: SRI DHILESWAR PEGU S/O- LT. PANIRAM PEGU HEADMASTER GINEMOHOMARA L. P. SCHOOL JONAI VILL- MOHMORA JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 36: SRI CHENIRAM PANGING S/O- LT. RAMAKANTA PANGING HEADMASTER BERACHAPORI L. P. SCHOOL JONAI VILL- MIGOR DOLUNG JONAI P.O. and P.S. - JONAI Page No.# 10/25 DISTRICT - DHEMAJI ASSAM. 37: SRI DIPENDRA DOLEY S/O- LT. SARBESWAR DOLEY HEADMASTER RABHA KATONI MALBHUK L. P. SCHOOL JONAI VILL- AGAM DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 38: SRI SOILEN PEGU S/O- LT. DUMUR PEGU ASSISTANT TEACHER ABOR LEKU L. P. SCHOOL JONAI VILL- NOTUN JELAM JONAI P.O. - LEKU P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 39: SRI MONURANJAN PEGU S/O- SRI DEUBOR PEGU HEADMASTER NO.-2 PURANA JELAM L. P. SCHOOL JONAI VILL- NO.2 PURANA JELAM JONAI P.O. - LEKU P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 40: SMTI BORNALI PEGU D/O- SRI SIVANATH PEGU ASSISTANT TEACHER JONAI TOWN L. P. SCHOOL JONAI VILL- MIGOM DOLUNG Page No.# 11/25 JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM 41: SRI UTTAM DOLEY S/O- SRI JOYRAM DOLEY HEADMASTER JELAM L. P. SCHOOL JONAI VILL- NOTUN JELAM JONAI P.O. - LEKU P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 42: SRI DEBO SONOWAL S/O- SRI PRABHAT SONOWAL HEADMASTER NOLONI PAM L. P. SCHOOL JONAI VILL- UDOIPUR JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 43: SRI LAKHI KANTA PATIR S/O- SRI PAWRAM PATIR HEADMASTER TELAM TRIBAL HIGH SCHOOL JONAI VILL- TELAM BAZAR JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 44: SRI CHANDRA KANTA MORANG S/O- LT. DEORAM MORANG ASSISTANT TEACHER TELAM TRIBAL HIGH SCHOOL JONAI Page No.# 12/25 VILL- TELAM BAZAR JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 45: SRI PRAFULLA PEGU S/O- LT. UMAKANTA PEGU ASSISTANT TEACHER TELAM TRIBAL HIGH SCHOOL JONAI VILL- TELAM BAZAR JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 46: SRI BHABARAM TAYE S/O- UKESWAR TAYE ASSISTANT TEACHER TELAM TRIBAL HIGH SCHOOL JONAI VILL- JAMJING JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM 47: SMTI. PURABI DOLEY D/O LAKURAM DOLEY HEADMASTER TELAM TRIBAL HIGH SCHOOL JONAI VILL-TELAM BAZAR P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 48: SRI SIBANATH PATIR S/O- LT. BOLINATH PATIR HEADMASTER NO.-2 KEMI L. P. SCHOOL JONAI Page No.# 13/25 VILL- AGAM DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 49: SRI TULSINARAYAN DOLEY S/O- LT. MAHESWAR DOLEY ASSISTANT TEACHER TELAM TRIBAL L. P. SCHOOL JONAI VILL- BORATI JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 50: SMTI. JOYAWATI DOLEY D/O- LT. MALU DOLEY ASSISTANT TEACHER NO.-2 MILANPUR L. P. SCHOOL JONAI VILL- GALI BORBALI JONAI P.O. - GALI BORBALI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 51: SMTI. NIRUPAMA PATIR D/O- GONDESWAR PATIR ASSISTANT TEACHER NAHOR SELE L. P. SCHOOL JONAI VILL- NAHAR SILE JONAI P.O. - RATANPUR P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 52: SRI PARMANANDA DOLEY S/O- LT. CHANDRAKANTA DOLEY HEADMSATER JUNEKARENG SIGA L. P. SCHOOL Page No.# 14/25 JONAI VILL- GALI KATHALGURI JONAI P.O. - GALI BORBALI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 53: SRI BHIMSEN PEGU S/O- SRI PUNESWAR PEGU HEADMSATER SIRAMPURIYA L. P. SCHOOL JONAI VILL- MEMBERCHUK JONAI P.O. - JONEKARENG P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 54: SMTI. PROSIA PEGU D/O- LT. JOYGURAM PEGU ASSISTANT TEACHER NO.-2 KOMAN SELEK L. P. SCHOOL JONAI VILL- NO.1 MAJULIPUR JONAI P.O. - LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 55: SMTI RUNUMI PEGU D/O- PETUA PEGU ASSISTANT TEACHER BORATI L. P. SCHOOL JONAI VILL- BORHATI JONAI P.O. - TELAM P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 56: SRI GHANA KANTA KAGYUNG S/O- LT. SOBILAL KAGYUNG Page No.# 15/25 ASSISTANT TEACHER PURANA JELEM L. P. SCHOOL JONAI VILL- BIJOYPUR JONAI P.O. - JUNEKARENG P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 57: SRI LAKHINATH TAID S/O- LT. KLAIRAM TAID HEADMASTER UJONI MISAMARA L. P. SCHOOL JONAI VILL- BOIKUNTHAPUR JONAI P.O. - LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 58: SRI ALEK PEGU S/O- SRI MURULIDHAR PEGU HEADMSATER AMOR BIJULI L. P. SCHOOL JONAI VILL- NAHAR BANDANA JONAI P.O. - JONEKARENG P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 59: SRI LOLIT DOLEY S/O- LT. MONGALSING DOLEY PRINCIPAL LAIMEKURI H. S. SCHOOL JONAI VILL- NO.-1 MAJULIPUR JONAI P.O. - LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 60: SRI NAREN CHANDRA KULI Page No.# 16/25 S/O- LT. BILADHAR KULI ASSISTANT TEACHER LAIMEKURI H. S. SCHOOL JONAI VILL- MADHYA BIJOYPUR JONAI P.O. - JONEKARENG P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 61: SRI SARUNATH DOLEY S/O- LT. PHUKAN DOLEY HEAD ASSISTANT LAIMEKURI H. S. SCHOOL JONAI VILL- MAJULIPUR JONAI P.O. - LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 62: SRI MAHENDRA PEGU S/O- LT. PHANIMOHAN PEGU ASSISTANT TEACHER LAIMEKURI H. S. SCHOOL JONAI VILL- NAHAR BIJULI JONAI P.O. - GALI BORBALI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 63: SMTI PUSPAWOTI KAMAN D/O- LT. DHANBIR KAMAN ASSISTANT TEACHER LAIMEKURI H. S. SCHOOL JONAI VILL- LAIMEKURI JONAI P.O. - LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. Page No.# 17/25 64: SRI BIRENDRA DOLEY S/O- BIHURAM DOLEY HEADMASTER GALI GOVT. L. P. SCHOOL JONAI VILL- GALI MECHAKI JONAI P.O. - GALI BORBALI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 65: SRI MONORANJAN REGON S/O- LT. GORMUKH REGON HEADMASTER GALI GOVT. L. P. SCHOOL JONAI VILL- LISANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM 66: SRI BHUBAN DOLEY S/O- LT. SOUNA DOLEY HEADMASTER RAYANG ROTKEY L. P. SCHOOL JONAI VILL- SIKARI JONAI P.O. - GALI BORBALI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 67: SRI DILIP KUMAR PEGU S/O- GONESWAR PEGU ASSISTANT TEACHER BORBALI PUB RANKOP L. P. SCHOOL JONAI VILL- GALI BORBALI JONAI P.O. - GALI BORBALI P.S. - JONAI Page No.# 18/25 DISTRICT - DHEMAJI ASSAM VERSUS 1:THE UNION OF INDIA and 7 ORS REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA, DEPARTMENT OF FINANCE, NEW DELHI-110001 2:THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES NEW DELHI-110001. 3:THE CHIEF COMMISSIONER OF INCOME TAX NER GUWAHATI ASSAM 4:THE COMMISSIONER OF INCOME TAX TDS NER GUWAHATI ASSAM. 5:THE INCOME TAX OFFICER TDS TECH GUWAHATI ASSAM. 6:THE INCOME TAX OFFICER TDS TEZPUR ASSAM. 7:THE INCOME TAX OFFICER WARD NORTH LAKHIMPUR ASSAM. 8:THE TREASURY OFFICER JONAI Advocate for the Petitioner : MR.H KAKATI Advocate for the Respondent : Linked Case : WP(C) 2226/2016 Page No.# 19/25 1:DHARENDRA BASUMATARY and 21 ORS S/O- LT. DHARANI BASUMATARY VILL. NO. 1 MAHANPUR P.O. and P.S.- DEKAPAM DIST.- DHEMAJI ASSAM. VERSUS 1:THE UNION OF INDIA and 8 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA DEPTT. OF FINANCE NEW DELHI- 110001. Advocate for the Petitioner : MS.A R MARAK Advocate for the Respondent : MR.S SARMA Linked Case : WP(C) 640/2016 1:PARAMANANDA DARIG and 18 ORS S/O. LT. MANIK CH. DARIG VILL. AGOM DOLUNG JONAI P.O. and P.S. JONAI DIST. DHEMAJI ASSAM. 2: SRI KAMAL MEDOK SON OF TARUN MEDOK VILL- NO.-1 MURKONG SELEK P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 3: SRI BHABA KANTA DOLEY SON OF LT.- BALURAM DOLEY VILL- RUWAD DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. . Page No.# 20/25 4: SRI SANJIB TAID SON OF KASHINATH TAID VILL- RUWAD DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 5: SMTI ANJANA TAYUNG D/O- LT. BAPURAM TAYUNG VILL- RANGKOP JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 6: SRI JIBEDHAR MILI SON OF LT. NAKUL MILI VILL- RUWAD DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 7: SRI PRANJIT KUMAR PEGU SON OF SIBANATH PEGU VILL- NO.-2 MAJULIPUR JONAI P.O.- LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 8: SRI MANGALSING PEGU SON OF LT. MUHON PEGU VILL- LISANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 9: SRI DEBEN CH. PEGU SON OF JOYGURAM PEGU VILL- TARAJAN JONAI Page No.# 21/25 P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 10: SMTI RUPA DOLEY D/O- LT. PHUKAN DOLEY VILL- NO.-2 MAJULIPUR P.O.- LAIMEKURI P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 11: SMTI KANYAWATI PEGU D/O- BAPURAM PEGU LACHIT NAGAR JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 12: SRI DEBAKANTA DOLEY SON OF LT. LAKHINATH DOLEY VILL- RUWAD DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 13: SMTI IVAJYOTI DOLEY D/O- BHUPEN DOLEY VILL- LAISANG DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 14: SRI BASANTA KUMAR PEGU S/O- DEBESWAR PEGU VILL- JONAI BAZAR P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. Page No.# 22/25 15: SRI GANESWAR DOLEY S/O- TULARAM DOLEY VILL- JONAI BAZAR P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 16: SRI GHANAKANTA DOLEY S/O- PUNAI DOLEY VILL- RUWAD DOLUNG JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 17: SMTI PREMALATA PEGU D/O- PADMADHAR PEGU VILL- JONAI BAZAR P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM 18: SRI MONDESWAR DEORI S/O- SURJYA DEORI VILL- RANGKOP JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. 19: SMTI LAKHESWARI PEGU W/O- BANIKANTA DOLEY VILL- KOMON SELEK JONAI P.O. and P.S. - JONAI DISTRICT - DHEMAJI ASSAM. VERSUS 1:THE UNION OF INDIA and 8 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA Page No.# 23/25 DEPTT. OF FINANCE NEW DELHI-110001. 2:THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES NEW DELHI-110001. 3:THE CHIEF COMMISSIONER OF INCOME TAX NER GUWAHATI ASSAM. 4:THE COMMISSIONER OF INCOME TAX TDS NER GUWAHATI ASSAM 5:THE INCOME TAX OFFICER TDS TECH GUWAHATI ASSAM 6:THE INCOME TAX OFFICER TDS TEZPUR ASSAM. 7:THE INCOME TAX OFFICER WARD NORTH LAKHIMPUR ASSAM. 8:THE PRINCIPAL JONAI HIGHER SECONDARY SCHOOL P.O. and P.S.- JONAI DIST- DHEMAJI. 9:THE TREASURY OFFICER DHEMAJI. Advocate for the Petitioner : MR.J C GOGOI Advocate for the Respondent : Page No.# 24/25 BEFORE HONOURABLE MR. JUSTICE MANOJIT BHUYAN ORDER Date : 23-04-2018 Heard Mr. J.C. Gogoi, learned counsel representing the petitioners in WP(C) 938/2016 and WP(C) 640/2016. Also heard Mr. D.K. Das, learned senior counsel representing the petitioners in WP(C) 2226/2016, assisted by Ms. P. Dewan, Advocate. The contesting respondent nos. 1, 2, 3, 4, 5, 6 and 7 are represented by Mr. S. Saikia, Advocate. Mr. R. Borpujari, learned counsel represents respondent no. 8. All the writ petitioners claim to belong to the Scheduled Tribe category and residents of Jonai Circle of Dhemaji district. They are variously employed as teachers in either Lower Primary/M.E. Schools/Higher Secondary Schools respectively. Prayer made in the writ petitions is for exemption from income tax in terms of sub section (26) of Section 10 of the Income Tax Act, 1961. All parties are agreed that the present writ petitions are covered by the order of the Division Bench dated 08.11.2016 passed in WP(C) 4089/2013. Paragraphs 11 and 12 of the said order dated 08.11.2016 being relevant, the same are reproduced hereunder: “11. From the communication of 27.4.2004 (Annexure- 2) of the ITO, North Lakhimpur, it can be seen that the officer was influenced by the fact that Tribal Belt areas of Assam is not mentioned in Section 10(26) of the I.T. Act and on that basis, direction was issued to the college Principal to deduct tax at source from the salary of the petitioners. But the relevant question is whether the concerned area of the petitioners is covered under the notification of 23.2.1951. According to us, this factual aspect needs to be verified by the Tax Officer, without being influenced in any manner by the declaration of the Tribal Belt area by the Assam Governor, through the subsequent notification of 13.3.1951. 12. Having concluded thus, we direct the jurisdictional Income Tax Officer (ITO) to re-visit the petitioners claim for tax exemption, under Section 10(26) of the I.T. Act, by identifying the area where they reside and wherefrom they earn their salary income, in the context of the areas specified in the notification dated 23.2.1951. To enable the ITO to re-decide the issue, the petitioners will file individual representation(s) to claim tax exemption and the matter should thus be finalized with due opportunity to the petitioners. It is ordered accordingly. As Page No.# 25/25 the petitioners are protected by an interim order of the Court, the present position will continue but will abide by the final decision of the ITO.” In view of the said order dated 08.11.2016 passed in WP(C) 4089/2013, the present petitions stand disposed of with a direction to the jurisdictional Income Tax Officer to consider the claim of the petitioners for tax exemption under sub section (26) of Section 10 of the Income Tax Act by undertaking an exercise, as directed to be done, vide aforesaid order dated 08.11.2016. All the three writ petitions stand accordingly disposed of. JUDGE Comparing Assistant "