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TMI Blog2019 (6) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the notifications dated 20.03.1995 and 27.8.1997 though provide for reservation in recruitment keeping in view Article 16 of the Constitution of India, that by itself cannot indicate that the Corporation has been set up for the benefit of the Scheduled Tribes. As the appellant Corporation was set up for the benefit of police personnel in Arunachal Pradesh, in the name and style of Arunachal Police Housing and Welfare Corporation Limited, for the purpose of formulating and executing housing scheme for the benefit and welfare of the employees of the Police Department, Government of Arunachal Pradesh. In that view, it is not set up for the purpose of the general population, but limited to a particular class of employees of the Government of Arunachal Pradesh and in such circumstance, all persons of the Police Department cannot be considered as belonging to Scheduled Tribe, even if the reservation policy for recruitment is kept in view. Therefore, in such circumstance, the benefit of the provision, as referred to, would not be applicable to the present case.- Decided against assessee. - ITA 231/2017 and ITA 232/2017 - - - Dated:- 12-2-2019 - MR. A.S. BOPANNA AND MR. SANJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appreciate the matter in its correct perspective, it would be profitable to extract and take note of Section 10(26B), which reads as hereunder : 10. Incomes not included in total income , - In computing the total income of a previous year of any person, any income falling within any of the following causes shall not be included . (26B) any income of a corporation established by a Central, State or Provincial Act or of any other body, institution or association (being a body, institution or association wholly financed by Government) where such corporation or other body or institution or association has been established or formed for promoting the interests of the members of the Scheduled Castes or the Scheduled Tribes or backward classes or of any two or all of them. Explanation .- For the purpose of this clause, - (a) Scheduled Castes and Scheduled Tribes shall have the meanings respectively assigned to them in clause (24) and (25) of article 366 of the Constitution; (b) backward classes means such classes of citizens, other than the Scheduled Castes and the Scheduled Tribes, as may be notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be noticed is the reason for which the appellant Corporation has been set up, the manner in which its activities are undertaken and the beneficiary being Scheduled Tribes. He would further contend that the observation as made by the Assessing Officer, CIT (Appeals) as well as the Appellate Tribunal to indicate that the appellant Corporation is also set up with the object of undertaking works of other Departments/Companies including the office and residential buildings in and outside Arunachal Pradesh is not justified inasmuch as no work outside Arunachal Pradesh has been undertaken by the appellant Corporation. In such circumstance also, that could be segregated and the benefit can be provided. In that light, it is contended that the orders passed by the Assessing Officer, CIT (Appeals) and the Appellate Tribunal are not sustainable and they are liable to be set aside. The learned counsel for the Revenue would take us through the orders passed by the Assessing Officer as also the Tribunal and would contend that when the authorities have taken into consideration the nature of activities of the appellant and, in that light, have kept in view the provisions of law and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has noticed that 98% of the population of Arunachal Pradesh comprises of Scheduled Tribes, that alone does not provide for any benefit to the appellant herein. Further the notifications dated 20.03.1995 and 27.8.1997 though provide for reservation in recruitment keeping in view Article 16 of the Constitution of India, that by itself cannot indicate that the Corporation has been set up for the benefit of the Scheduled Tribes. The learned senior counsel for the appellant in support of his contention has referred to the decision in the case of Commissioner of Income-Tax Vs.- Harijan Evam Nirbal Varg Avas Nigam, (1997) 226 ITR 696. In the said case, the Division Bench of the Allahabad High Court while considering the question that had been posed for its opinion had arrived at a conclusion that the benefit as claimed under Section 10(26B) as admissible on having taken note of the activities of the respondent therein. In that regard, at the outset, it is noticed that the Nigam itself has been established for the benefit of Harijan. In that light, a consideration was made and also the object as contained was taken into consideration. Though the learned senior couns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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