Aphidalin Syiemlieh vs. ITO, Ward-1, Shillong

Parties Involved

Facts Summary

The assessee, Aphidalin Syiemlieh, filed her income return for the year under consideration declaring total income at Rs.11,450/- under the head 'Income from other Sources'. The case was selected for scrutiny under CASS to examine the 'Large exemption claimed from schedule salary in new Tax Regime'. An Assessment Order was passed on 31.12.2025 by making an addition of Rs.15,41,264/-, wherein the Assessing Officer disallowed the claim of exemption of the Assessee u/s 10(26) of the Act. The assessee preferred an Appeal before the Ld. CIT(A), which was dismissed on 21.05.2026. The assessee then preferred the present Appeal against the order of the Ld. CIT(A).…

Legal Issues

• 1. Whether the Assessee has satisfied all the pre-conditions for claiming exemption u/s 10(26) of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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