ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility Misinterpretation [Read Order]

It was found that the CIT(A) failed to establish a link between the cash deposits and professional income from specified states under Section 10(26) and did not provide the assessing officer (AO) an opportunity to be heard
By Sneha Sukumaran Mullakkal - On March 11, 2025 8:46 am - 2 mins read
ITAT - ITAT Sets - CIT(A) Order - Tribe Doctor - Exemption Claim - Eligibility Misinterpretation - Exemption Claim Over Eligibility Misinterpretation - taxscan

The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) set aside the Commissioner of Income Tax(Appeals)[CIT(A)] order regarding a Scheduled Tribe doctor’s exemption claim under Section 10(26) of Income Tax Act,1961 due to misinterpretation of eligibility. The Revenue-appellant, appealed against the order dated 25.08.2023 passed by CIT(A) for the Assessment Year(AY)  2013-14. In this case,…

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