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TMI Blog2019 (10) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... is still not extended by the competent authority to the tribes of Andaman Nicobar Island so far and the claim of the assessee for exemption u/s 10(26), therefore, cannot be allowed. We therefore, uphold the impugned order passed by the Ld. CIT(A) confirming the disallowance made by the AO for exemption u/s 10(26) of the Act and dismiss this appeal of the assessee. - I.T.A. No. 597/Kol/2015 (Assessment Year: 2010-11) - - - Dated:- 6-9-2019 - Shri P.M. Jagtap, Vice President (KZ) And Shri S.S. Viswanethra Ravi, JM Shri Arvind Agarwal, Advocate appearing on behalf of the Assessee. Shri Shankar Halder, Sr. DR, JCIT appearing on behalf of the Revenue. ORDER PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 to submit a report, the report was submitted to the Ld. Addl. C.I.T. Range-3/Kolkata with conclusion that Prima facie it appears that she should get the exemption u/s 10(26) of the I.T. Act, 196I, but in the I. T. Act, 196I, nowhere it is mentioned that schedule tribes of Andaman Nicobar shall get exemption u/s 10(26) of the I.T. Act, 1961 vide letter no: ITO/Port Blair/144A/Joshiba/2012-13/792 dated 06/11/2012. Again Ld. Addl. C.I.T. Range-3/Kolkata asked the undersigned vide letter No. : Addl. CIT/R-3/Kol/10(26)/2012-13/2019 dated 15.11.2012 to verify whether the concerned person resides in any area specified in Part-I or Part-II of the table appended to paragraph 20 of the Sixth Schedule to the constitution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obar Administration, Port Blair at last copy of the letter issued vide letter No: ITO/Port Blair/10(26)/ANI Admn/2012-13/2013 dated 31.01.2013 to the assessee to pursue the matter with The Director, office of Directorate of Tribal Welfare, Andaman Nicobar Administration, Port Blair. But no reply received at this end from the office of The Director, Office of Directorate of Tribal Welfare, Andaman Nicobar Administration, Port Blair, lastly a list available on internet download and as per list assessee is not a resident of the area specified in Part-I or Part-II of the table appended to paragraph 20 of the sixth schedule of the constitution of India. Report was submitted to the Ld. Addl. C.I.T. Range-3/Kolkata that Schedule Tribes area o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accordingly confirmed the disallowance made by the AO u/s 10(26) of the Act. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal. 4. We have heard the arguments of both the sides and also perused the relevant material available on record. In reply to a query raised by the bench, the learned counsel for the assessee has submitted that the proposal sent by the Andaman Nicobar Island administration to the Government of India for providing exemption u/s 10(26) to the tribes of Andaman Nicobar Island is still pending with the Government of India. It is thus clear that the exemption available u/s 10(26) is still not extended by the competent authority to the tribes of Andaman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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