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TMI Blog2019 (12) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... any Certificate to know the said fact. Further, Section 10(26B) clearly says that the target group could be the members of the Schedule Castes or the Scheduled Tribes or other backward classes or any two or all of them. It, therefore, makes the things clear that if an entity is a corporation established by a Central or State Act is engaged in the upliftment of SC or ST or OBC or a mix of them is entitled to claim benefit u/s 10(26B). As we have observed above, it could be said that any category of members in the activity of Manual Scavengers or Safai work could fall in any of these three categories. Section 10(26B) contemplates not only the caste but also class. Letter dated 22.03.2000 clinches the issue wherein the state agency clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaking under the Ministry of Social Justice and Empowerment which were incorporated under section 25 of the Companies Act, 1956 as a company not for profit for the purpose of socio-economic upliftmentto target group of Safai Karamcharis Manual Scavengers who belong to Scheduled Caste, Scheduled Tribe or Other Backward Classes who are the poorest of the poor in the society and many persons in the target group are involved in inhumane practice of scavenging and other sanitation activities, and primarily belong to Valmiki or similar communities which are categorized under Scheduled Caste. 3. For the Assessment Year 2014-15, the assessee filed their return of income showing nil income and also claiming the benefits of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted that the State Channel Agency which is governed by the State Corporation will be financing the various categories, as per the direction of the state, but the funds of the assessee transferred to the State Channel Agency are being exclusively channelized for the benefit of the target group of the assessee, namely, Safai Karamcharis (SK) and Manual Scaengers (MS), who primarily belong to Scheduled Caste, Scheduled Tribe or Other Backward Classes. Since the State Channel Agency and the assessee are separate bodies working for achieving their independent objectives, just because the name of the State Channel Agency hints that it is serving communities other than SC, ST and OBC it shall not be assumed that the assessee is also servin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or State Act, wholly financed by the Government and working for the promotion of interest of the members of Schedule Castes or the Scheduled Tribes or other backward classes is entitled to claim the benefit of section 10(26B) and income shall not be included in total income. It is an admitted fact by both the authorities below held that the assessee is a Section 25 Company fully owned by the Government of India. As its names suggests the assessee has been engaged in the work of development of the National Safai Karamcharis who are involved in the upliftment of Safai Karamcharis Manual Scavengers who belong to Scheduled Caste, Scheduled Tribe or Other Backward Classes and also in the inhumane practice of scavenging and other sanitation ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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