Gauhati High Court Orders CIT (TDS) To Quickly Refund Income Tax Withheld From An Officer Of Scheduled Tribe

GUWAHATI: The DIG (Ops) of the Border Security Force, who is a member of the scheduled tribe, has requested a refund of the income tax withheld from his or her pay. The Gauhati High Court has ordered the Commissioner of Income Tax (TDS) to consider this request as quickly as possible.

A single bench of Justice Sumitra Saikia held that the expression "living in a special area" in section 10(26) cannot be construed as denying members of a scheduled tribe who migrate from their place of origin, which occurs in one of the communal areas. . unit to another area, even though that area also belongs to the areas of the unit, is exempt from income tax under section 10(26).

The petitioner/assistant is serving as DIG (OP) Border Security Force and is posted at Masimpur, Silchar, and Assam. The petitioner is a member of a Scheduled Tribe of the State of Rajasthan under Article 3

2 of the Constitution of India and is therefore entitled to exemption from income tax under Section 10(26) of the Income Tax Act, 1961. The petitioner belongs to 'Meena' 'Community residing in the State of Rajasthan and is considered to be a Scheduled Tribe under the State Scheduled Tribe Constitutional Order, 1951.

Throughout his military career, the petitioner has held a variety of positions.

The petitioner argued that even though he is certified as a member of the Schedule Tribe "Meena" in the State of Rajasthan and, as a result, is exempt from payment of income tax under the provisions of Section 10(26) of the Income Tax Act of 1961, income tax has been deducted from his salary in the form of Taxes Deducted at Source (TDS).

While he is free from paying income tax under Section 10, the petitioner has repeatedly represented himself before the department to request a refund of the taxes withheld from his wages (26). In front of the Income Tax Officer, he spoke for himself and asked for a refund of income tax that had been withheld due to the caste certificate that had been issued in his name and the advantage of the exemption as specified by Section 10. (26). Yet up until now, the income tax withheld from his pay has not been paid back.

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