Recent judgments relating to Trusts

Under general law, a ‘trust’ is defined as an obligation attached to the ownership of property, and arising out of the confidence reposed by the author of the trust in the trustees. In the Income Tax Act (hereafter referred to as the Act), however, the word has been used in a wider sense to include any other legal obligation, even where the legal requirements for creation of a trust are not strictly met.

Section 11 of the Act excludes income of a charitable or religious trust from the total income of the person in receipt of such income. Section 12 of the Act exempts the income of a charitable or religious trust derived from voluntary contributions and applicable solely to charitable or religious purposes. Section 2(15) defines that “charitable purposes” includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and advancement of any other object of general public utility.

This article attempts to discuss few latest decisions of the judiciary on various aspects pertaining to charitable or religious trust :

Registration of Trust :

For availing of exemption under section 11 & 12 of the Act, registration of the trust or institution is a must. In the case of CIT v. U.P. Forest Corpn. [1998] 230 ITR 945/97 Taxman 259 (SC), it was observed that in order to take advantage of the provisions of section 11, a trust or institution has to get itself registered.

Cancellation of registration :

According to section 12AA(3) of the Act, if the CIT is satisfied that the activities of the trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, he shall, after giving reasonable opportunity of being heard to the concerned trust or institution, pass an order in writing cancelling the registration granted under the said section.

In the latest judgment of a High Court, the Bombay High Court in the case of DIT (Exemption) v. North Indian Association [2017] 79 taxmann.com 410 in its decision dated 14-02-2017 expressed the view that jurisdiction to issue a notice under section 12AA(3) would only arise if one of the two conditions for its exercise is satisfied, i.e., either the trust should not be genuine or the activities of the trust are not carried out in accordance with its objects.

In one of the latest decision on the issue from the ITAT, the ITAT, Mumbai Bench-B  in its decisions dated 08-02-2017 in the case of Bhakti Kala Kshetra v. DIT (Exemptions) [2017] 163 ITD 440/79 taxmann.com 66 (Mum.-Trib.), held that even if trust or institution was hit by monetary limits mentioned under section 2(15) w.e.f. 1-04-2009, the same would adversely affect entitlement of assessee towards claim for exemption under section 11 of the Act, but, the same cannot lead to cancellation/withdrawal of registration granted under section 12A/12AA of the Act. 

In the case of Vignana Jyothi v. Dy. CIT [2017] 81 tamann.com 204 (Hyderabad – Trib.), the ITAT, Hyderabad Bench held that trust registration could not be cancelled for receiving of voluntary donation (capitation fee) from students while seeking admission.

Filing of Form 10 during re-assessment :

In the case of CIT v. Sakal Relief Fund [2017] 81 taxmann.com 396 (Bombay), the Bombay High Court held that filing of Form 10 during re-assessment proceedings was same as it was filed within the time allowed for furnishing the return of income under section 139(4); intimation in Form 10 had to be filed before completion of assessment, and therefore, the benefit of accumulation under section 11(2) could not be denied if Form 10 was filed during the re-assessment proceedings. In the instant case, the assessee-trust filed its return of income consequent to notice issued under section 148 and Form 10 for the purpose of availing accumulation of income under section 11(2) was filed later during the course of assessment. Assessing Officer (AO) rejected Form 10 on the ground that the same was not filed with the return. Accordingly, the accumulation of income wasn’t allowed and the income was brought to taxation.

Non-filing of return and denial of trust’s registration :

In the case of CIT (Exemptions) v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) [2017] 81 taxmann.com 49 (Punjab & Haryana), the Punjab & Haryana High Court held that denial of trust’s registration merely on the ground of non-filing of return in the earlier years was unjustified. In the instant case, CIT (Exemptions) denied registration to the trust on the ground that it had not filed any return of income for the earlier assessment years. The High Court held that the CIT (Exemptions) had to satisfy two conditions while granting registration under section 12AA, firstly, whether the objects of the assessee were charitable in nature and, thus, the activities were genuine.

Miscellaneous :

In the case of DIT (Exemptions) v. Shree Nashik Panchvati Panjrapole [2017] 81 taxmann.com 375 (Bombay), it was held that where the dormant activity carried out by the trust was to take care of old, sick and disable cows, any incidental activity of selling milk which might have resulted in receipt of money, by itself would not make it trade, commerce or business nor an activity in the nature of trade, commerce or business to be hit by the proviso to section 2(15).

In the case of CIT v. Seth Anandram Jaipuria Edu. Society Cantonment [2017] 80 taxmann.com 96 (Allahabad), the Allahabad High Court has held that grant of scholarship to deserving students to pursue higher studies was charitable in nature.                                      

Beyond the routine

I have been asked to write something. I kept thinking what subject would be most appropriate. I have not found the time to write in a long time owing to professional pre-occupations. Now that I have to pen a thought, I want to make it worthwhile. I desire to impart something that would be of benefit to the student community at large and also aspirants of various competitive examinations. I like to share a thing or two from my experiences till date.

I joined government service towards the fag end of 2008. It has almost been 9 years since I became part of the salaried class. Even as students in colleges chalk out their career and those out of regular academics compete for a place in the sun, it is to be noted that certain things never fail the test of time. Taking up something beyond the routine or finding interest in something beyond the regular or being passionate about a particular subject/activity, is one such. Call it a hobby or an extracurricular activity or a passion. It really helps to excel in something over and above the basic activity one is normally engaged in.

 The Longman Dictionary of Contemporary English defines a ‘hobby’ as an activity that one enjoy doing in one’s free time. Extracurricular activities are not part of the course that a student is doing at school or college. The definition of ‘passion’ in this context would be ‘a very strong liking for something’ or ‘a very strong belief or feeling about something’. A blended meaning of ‘hobby’, ‘extracurricular’ and ‘passion’ would generate the point that I like to convey. An ‘aficionado’ is someone who is very interested in a particular activity or subject and knows a lot about it. Being good at something beyond office work is really helpful and valuable. The ‘good’ we refer here means excelling – you are simply one of the best around. Your ability should be pronounced, recognizable and above ordinary, if not extraordinary.

 It can be a game – badminton, tennis, golf, cricket, football, etc. It can be musical – vocalist, guitarist, pianist, sitarist, drummer, songwriter, etc. It can be artistic – cartoonist, sketch artist, graphic designer, painter, etc. It can be literary – poet, essayist, scriptwriter, freelancer, etc. It can be cultural – classical dance, folk dance, contemporary dance, traditional dance, etc. It can be adventurous – mountaineering, fishing/angling, cycling/biking club, nature watch, etc. It can be many others – compering, philanthropy, public/meeting presentations, event managements, etc. The above are not exclusive but some of the fairly common citable examples.

It is always helpful and beneficial to excel in something over and above regular academics. More so, after getting into a regular job/employment. The reasons are manifold – first, it bust stress from your routine work and provides relaxation to body and mind; second, it brings you close to people/colleagues who share the same interest, which normally has positive impact across the hierarchy and also facilitates smooth task execution; third, exhibiting your talent in the right forum enhance your profile and stature in the workplace; fourth, you become engaged productively in your free time; fifth, it enhances your self-concept and worth, gives you satisfaction and contentment. Having said so, the importance and irreplaceability of doing well in basic academics remain paramount. What is discussed here is about value-addition in life and career and the concept of remaining relevant, resourceful and useful.

 If you are a really good badminton player, if you are a good golfer, if you play excellent tennis, if you are a great singer or accomplished musician, if you have written and published acclaimed essays or authored reasonably readable books, if you are an accomplished artist in any form of dance, if you are an experienced hand in outdoor activities, etc.; rest assured, you will not be without friends wherever you go. It is also true that instead of being mediocre in many fields, it is better to excel in a chosen genre. In the chosen subject, one should also make effort to be a cut above the rest. A talented employee or student is always loved, admired, adored and cared for. Mistakes and other shortcomings are also more prone to being overlooked or dealt by giving gentle advice rather than resorting to punitive measures.

 Cultivating and nurturing a skill or talent does not bring any loss, but only gain. You may have to invest substantial time and resource, but at the end of the day, it is more than worth. A plate of green salad to the main course adds spice to the meal and lifts the discourse. The routine we keep doing and cannot avoid as it is skeletal to the job. In course of time, monotony sets in and can be very uninteresting. The working relationship borne out of formal tasks is result-oriented, the informal relationship emanating from activities beyond routine is value-oriented. Take up something beyond routine today and be more valuable !!

 “Do something that you love. Whatever you’re going to do is going to be tough enough. Find something that gets you so excited that the sun can’t come up early enough in the morning because you want to go do your thing.” – Chris Gardner, author of ‘The pursuit of Happyness”.

[The article was published in the August 2017 Issue of LAMHIL, mouthpiece of Kuki Students' Organisation, Delhi]

Tax Exemption for Tribals : The Story so far

                                                                                                                   Hauthang Kilong   

                                                                                                                           

The issue of exemption of Income Tax for Tribals is a matter of interest and significance, among the members of Scheduled Tribes in general, and particularly for those hailing from the North-Eastern States of India. The subject has also found echo in both the Houses of Parliament from time to time. In a question raised by Ms Mabel Rachello in Rajya Sabha, the then Minister of State for Finance, Shri S. S. Palanimanickam replied that the exemption under Section 10(26) of the Income Tax Act, 1961 is provided both in the interest of the Scheduled Tribes and also in the interest of the areas which the tribes inhabit. It was further emphasized that the government was moving towards a moderate tax regime and gradual phasing out of various exemptions and deductions existing in the Income Tax Act and no proposal for extending such exemption to tribals of the rest of the country was under consideration¹. For some time, there was lack of clarity regarding the applicability of the aforesaid exemption provided by the Act. This seems to have changed, at least for the moment.

 

Ambit of Section 10(26) :

 

Section 10(26) of the Income Tax Act, 1961 provides exemption from Income Tax to income accruing or arising to a member of a Scheduled Tribe residing in the state of Arunachal Pradesh, Manipur, Mizoram, Nagaland, Meghalaya & Tripura; North Cachar Hills District, Karbi Anglong District and the Bodoland Territorial Area District of Assam²; areas included in Balipora Frontier Tract, Sadiya Frontier Tract (Abor hills and Mishmi Hills districts) and Tirap Frontier Tract of Arunachal Pradesh & Assam as specified in relevant Notification ³ ; and Ladakh region of the state of Jammu & Kashmir. For purpose of tax exemption, such income has to accrue or arise from any source in the said areas or States, or by way of dividend or interest on securities.

 

 

Chronology of Landmark Judgments :
 

 

The issue of tax exemption for tribals has thrown up interesting instances of interpretation of law since inception.

 

·        In the case of S. K. Dutta, Income Tax Officer & Ors vs Lawrence Singh Ingty, the issue was whether in a Scheduled Area, a member of a Scheduled Tribe who is a government servant, should be considered eligible for exemption from Income Tax. The respondent was a member of a Scheduled Tribe residing in Scheduled Area, but, as he was a government servant, he was assessed to Income Tax. He challenged the validity of the assessments and the High Court quashed the assessments holding that the extent the exemption provisions in the Income Tax Act, excluded government servants from the benefit of the exemption given there under, were discriminatory and void. The matter came before the Supreme Court. The Supreme Court held that taking into consideration the reasons which persuaded the legislature to grant the exemption in question, it had no doubt that the legislature would have granted that exemption even if it was aware of the fact that it was beyond its competence to exclude the government servants from the exemption in question⁴.
  

·       In Dr Curzon G. Momin vs I.S. Phukan Additional ITO, Guwahati High Court held that if the assessees, being a member of a Scheduled Tribe has any income which accrues or arises in the area specified in section 10(26), that income will not be chargeable to income tax. But, it also held that if any income accrues or arises outside the area, he cannot take advantage of this provision⁵.

 

·       The Gauhati High Court in a writ petition under Art. 226 struck down section 10(26) as violative of Art. 14 on the ground that the exemption claim which was enacted for the benefit of Scheduled Tribes would be frustrated if the income of such person was made subject to tax merely because the source of the income was outside that area. The writ petition challenged the validity of section 10 (26) on the ground that the classification of members of a Scheduled Tribe into those having income within the Scheduled Areas and those having income from source outside the areas was arbitrary. In the case of Income Tax Officer vs Takim Roy Rymbai, the Supreme Court reversed the earlier judgment of the Gauhati High Court⁶.
  

·       In the case of Income Tax Officer vs Mahari & Sons, the Gauhati High Court held that the income earned by a Khasi family as a unit would be entitled to exemption under section 10(26) in the same manner as self earned income of an individual Khasi⁷. 

 

·       In the case of Utankamoni Chakma vs Income Tax Officer, the Gauhati High Court again upheld the view that income of a member of a Scheduled Tribe is exempt from Income Tax only if such income is earned from specified areas⁸. 

 

·       In the case of J. Lalhmingliana And Ors vs Union of India And Ors, Delhi High Court held that members of a Scheduled Tribe are entitled to benefits of exemption under section 10(26) of the Income Tax Act, 1961 if they are permanent resident of the specified Scheduled Areas and are also physically working in the said areas⁹.  

 

·       In the case of Commissioner of Income Tax vs Smt. A.M. Marbaniang, the issue relates to assessee working within cantonment area. The Gauhati High Court has held that if the income accrues from a source in the areas specified in Part II of the Table appended to paragraph 20 of the Sixth Schedule, such assessee is entitled to exemption¹⁰.

·       In the case of Sing Killing vs Income Tax Officer, the Gauhati High Court held that regardless of the place at which payments in respect of such transactions are received, such income must be deemed to have originated from a Sixth Schedule area, if so, and hence section 10(26) of the Act must be held to be applicable¹¹. 

 

·       In the case of Neepco Tribal Employees’ Welfare vs Union of India, the Gauhati High Court held that a person to be qualified for exemption contemplated by the Income Tax Act has to be essentially a member of Scheduled Tribe notified under Scheduled Tribes Order to be so for the area(s), must be a permanent resident thereof, and his income has to accrue from any source located there¹².  

 

·       In the case of Dipti Doley Basumatary vs Union of India (UoI) And Ors, the Gauhati High Court held that a member of a Scheduled Tribe notified in any tribal areas as mentioned in the Table to paragraph 20 of the Sixth Schedule will be entitled to the benefit of exemption under section 10(26) of the Income Tax Act, 1961 provided – (a) he is residing in any other tribal area as described in the Table to paragraph 20; (b) the income which accrues to him must arise from any source in such area; and (c) the tribe to which he belongs is also recognized as a Scheduled Tribe in the other tribal area where he is residing in connection with his avocation¹³. 

 

·       In the case of Pradip Kumar Taye vs Union of India, the Gauhati High Court clearly held that nothing prevents the Union of India from granting exemption under the Income Tax Act in favour of a Scheduled Castes or Scheduled Tribes the moment they start residing at a place other than the place of their origin. It further held that this exemption cannot be claimed as a matter of right but if the language of the Section giving such benefit does not restrict the benefit to only members of the Scheduled Tribes belonging to a particular state or states then the benefit would be extended to all members of the Scheduled Tribes residing in the State¹⁴. 

·       The latest of the judicial pronouncements comes from the Tripura High Court. In the case of Chandra Mohan Sinku vs Union of India, the Tripura High Court held that a member of a Scheduled Tribe would be entitled to benefit of section 10(26) only when he is posted in specified areas because once he is posted outside specified areas then he ceases to reside in specified area and income does not accrue to him in specified area. The Tripura High Court also held that the scope and ambit of the word ‘residing’ has to be given its natural meaning that a person has an abode and is living in a particular area for his work and livelihood for reasonably long length of time, however, whether a person is actually residing or not is a question of fact to be decided on facts of each case. It also held that any member of a Scheduled Tribe declared to be so under article 342 of Constitution, even though he does not belong to a specified area, would be entitled to benefit of section 10(26) when posted at a station in specified area and residing therewith in connection with his employment. The High Court also held that a member of a Scheduled Tribe is bound to obtain a certificate of exemption in terms of section 197 and validity of certificate will be for one assessment year only¹⁵. 

 
Present status  :

 

After the decision of the Gauhati High Court in Pradip Kumar Taye vs Union of India and judgment of Tripura High Court in Chandra Mohan Sinku vs Union of India, it has become clear that the income of a member of Scheduled Tribe shall be exempt from Income Tax if he resides in a specified area. It does not matter if he resides in a specified area other than the specified area where he originally belongs. What matters is that the source of the income which accrue or arises should be from the specified areas.

Further, the Hon’ble Supreme Court has dismissed the SLP filed by the department following full bench decision of Gauhati High Court in the case of Pradip Kumar Taye and Others.

Until further development, members of Scheduled Tribe (ST) who are not originally from an area covered under section 10(26) but residing and earning income in any area covered under section 10(26) is also entitled for exemption under section 10(26) of the Income Tax Act¹⁶, apart from those residing in the specified area of origin.

[The author is an Indian Revenue Service officer. Views expressed are personal and not of the Department]

***

References :

1.  Reply of Shri S.S. Palanimanickam, MoS Finance in Rajya Sabha, BSC/BY/GN-267/06.
2. Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution.
3. Notification No. TAD/R/35/50/109, dated the 23^rd February, 1951, issued by the Governor of  Assam.
4. S.K. Dutta, Income Tax Officer &..vs Lawrence Singh Ingty [7 November, 1967], 1968 AIR 658 SC.
5. Dr. Curzon G. Momin vs I.S. Phukan, 2^nd Additional [23 February, 1973], 1973 92 ITR 425 Gauhati.
6. Income Tax Officer, Shillong And…vs N. Takim Roy Rymbai [17 February, 1976], 1976 AIR 670 SC.
7. Income Tax Officer vs Mahari And Sons [9 June, 1982], 1982 2 ITD 408 Gauhati.
8. Utankamoni Chakma vs Income Tax Officer And Ors [2 July, 1988], 1989 175 ITR 280 Gauhati.
9. J. Lalhmingliana And Ors. Vs Union of India And Ors [5 December, 1988], ILR 1988 Delhi 522.
10. Commissioner of Income Tax vs Smt. A.M. Marbaniang[3 February, 1993],1993 202 ITR 502 Gauhati.
11. Sing Killing vs Income Tax Officer [21 March, 2002], LAWS(GAU)-2002-3-33.
12. Neepco Tribal Employees’ Welfare…vs Union of India (UoI) And Ors [22 June, 2005], 2007 290 ITR 481 Gauhati.
13. Smt. Dipti Doley Basumatary vs Union of India (UoI) And Ors [27 February, 2007], 2007 29 ITR 498 Gauhati.
14. Pradip Kumar Taye vs Union of India, 2009 12 TMI 285, Gauhati.
15. Chandra Mohan Sinku vs Union of India, 2015 4 TMI 270, Tripura High Court.
16. Letter of Income Tax Officer, TDS (Tech), dated 11.02.2015.

 

Realities of Life

                                    ~ Merlyn Kaipeng

To appreciate the bad times of life
Is not easy as said
But come what may
One gotta be ready
To hit back the world
To be strong to survive

The world is not what it appear
No room for discouragement
Myriads share the same fate
In the midst of a cruel world
There is nothing like turning
Weakness into strength.

There is nothing wrong
In a sensitive and emotional heart
Let the heart cry out
Let the world know what's inside
But better be careful while expressing
People may not fathom the grief inside

The nature of beings are not same
Blame cannot be laid at someone's feet
None should be judged
None has the right to judge
God alone has the prerogative
You are not a judge; don't be fooled.

[Merlyn Kaipeng is a successful entrepreneur based in Agartala. She writes in her leisure time]

A Thing For Love

                             ~ Marlyn Kaipeng

Young and Old; Everyone need love
Have your ever imagined ?
Love is not simple as it seems
Love is something complicated
It would take a lifetime to describe.

Love is sacrifice
Real love is hard to find
Can't blame anyone for it though
For everyone is betrayed by love
One point of time or the other.

Trust is the essence of love
When someone breaks trust
It is difficult to trust again
This give way to flirtation
For scare of emotional attachments.

Love is pure; No lust involved
Where can one find true love ?
Each guy plays the right note
Hard to mark the good from the bad
Blinded to rely in the heart of others.

[Ms. Marlyn Kaipeng is a successful entrepreneur based in Agartala. She writes in her free time.]

ODE TO GRANDPA

It was nearly mid-night of the 1st day of May
I was in a deep sleep when you're taken away
Dawn came, I heard the news, I was left speechless
I didn't know what to do!
I cried so hard cos' you're never coming back
I sat like a pillar, right there in the corner
Trying to keep myself calm, but the truth is you are gone and I can't bring you back
I've got sleepless nights in my life, My whole life's shattered
It hurts so bad to see you go....Life's hard without you grandpa
I won't forget you and I won't forget the things we did
You taught me how to talk, walk, sit, whatsoever
You're like my everything and I really want you back
I miss you so bad...I hope you could hear me!

Everything was destroyed the day you slipped away
Everywhere I look I see no destiny
I got a pain in the chest and I can't take a breath
I got nothing on my mind, got nothing to make me smile
I feel so helpless, I feel so down
Things aren't the way they are supposed to be !
Coz you're gone somewhere I can't bring you back
Why is life so complicated? It gets me so frustrated
May be I was insane cos' I miss you so bad
I wish you could see me now, see what I have gone through
I wish you could hear me now, hear what I sang for you.

[Ms. Jennifer Nengneithem Kilong is a student of Sielmat Christian Higher Secondary School, Churachandpur. She presently reads in Class XI. Her grandfather, Late Longkhohao Kilong passed away on 01.05.2011. 'Ode to grandpa' is written by Jennifer in remembrance of her grandfather.]

Self-Esteem : Attitudes toward Ourselves

Suongmantam Dictionary chun ‘Self-Esteem’ kiti thucheng hi ‘ama le ama kijapina’ tin ana ledoh e. Hiti chu hilouva, mihem khat ama le ama akigel dan/akimu dan pa joh chu kiseina hung hijo ding dan ahi. Mihem khat ama le ama mitmua pha akisah dan/phamo akisah dan, sangtah ahilou le niemtah jong himaithei; alhangpia ama le ama akimu dan/akigel dan pa chu ‘Self-Esteem’ tin akiseiye. Attitude akiti tengle mihem khat in midang/thildang chunga amudan/alungel dan pa chu kiseina ahin; Self-Esteem akiti tah tenga ahile ama le ama tahngel ipi tobang mi a akigel pa chu kiseina ahikitne. Self-Esteem hi polanga mutheiya kilang hihen lang asunga langa muthei louva kinei hijong le tethei (measure) in akiseiye. Self-Esteem tena (measure) a kiha manpen method chu Rosenberg Scale tin akihei. [1]

Mihem hinkho a thil soh ho (life events) leh self-esteem hi akimatna aumin ahi. Bidoi (goals) poimo tah tah ho a lolhinna ahung umteng self-esteem akhang jin, amavang lolhin lelna aumteng chomkhat (temporarily) din akhesuh kit ji e. Tekahna in, mi khat chun angaisang tah thilkhat ahilou le atup khat aphah jou jeplou teng, self-esteem alhasuh ji e. Hiche hi Eisenstadt le Leippe (1994) in athil khuolna lhona amudoh lhon khat chu ahi. Min eihin chuombol, eiki hetmo sah, hetkham loua kithetna, etc ho jong hin mikhat self-esteem chu asuhniem peh thei ahi. Hitobang hi internet chat rooms, online chat le social network sites ho ajong umthei ahi tin Williams (2001) in ana khuol doh e.

Mi abang khat in self-esteem sangtah anei in, mi abang khat in self-esteem niemcha aneiye. Mi khat chu a self-esteem asaan anep ihetnom le thu umdan (statements) doh a ama dinga dih ham dihlou ham vet ding ahi. Chapang khat bang chu, ‘Kei homework bol kathemme’ ahiloule ‘Kaloihon eingai thei uve’ tiho gah doh a, ama dinmun toh kitoh nam kitoh lou ham, vetding ahi. Hitia akidoh tengleh, thu umdan (statement) ho chu dih asah a ahile, ama self-esteem chu ‘adihpoi’ ti chapang dangho sanga sang jo tina ahi jenge.[2] Khuolna neiho seidan in, chapang kum 6 a pat 7 sunga hi, self-esteem jat 4 (four areas) umdan ahitai. Hiche ho chu ahile : academic competence (lekhasimna), social competence (society a), athletic competence (kichep golseh) chule physical appearance (melput dan).

Self-esteem hi niseh umchan (behaviour) toh kijopmatna aneiye. Academic self-esteem sangtah nei chapang chu school (alekhasimna) a alhom nei ho sangin abolhoi jep teiye. Chapang social self-esteem sang nei jong chu akibahpi aloi le guol lah a anei lhom ho sangin alhathei jo in ahi.  Alangkhatna, self-esteem nemcha nei chapang ho chu lungkhamna (anxiety), depression (kingaisetna) chule khansetna (anti-social behaviour) ho aumdan achondan uva ahin tahlang ji taove. Ahin, mikhat self-esteem hi amoh saan val jongle apha dehpoi tin akiseiye. Ajehchu, mikhat self-esteem chu asaan val tengle michunga um danin (superiority complex) kigelna aum nome. Hiteng chule, achang kiletsahna (pride) aven (defend) got nalamin thilphalou jong asoda jipoi. Self-esteem sang tah nei mi chun thilkhat chu ama chan dinga lomin ana kigel ji e (sense of entitlement). Kivaipoh nan achan dinga agel khat chu achansah lou teng, achunga thildih lou kibol danin alajin, chutengleh kinahna/ki-engbolna/lamdih lou mangchan mi alethuh ji tai.[3]

Self-Esteem le Numei :

George Herbert Mead (1931) chun ivel-ikoma (environment) idinga poimo (important others) hon eimu dan in eima self-esteem chunga tha (effect) aneiye tin ana seiye. Alhangpia, pasal dinmun sanga numei dinmun anepjoh jeh chun, hiche hin ichana self-esteem atoh khah ham tichu hetnom khat ana hijinge. Williams le Best (1990) chun hiche thu a gam 14 (14 nations study) ana khuol lhone. India le Malaysia gam tobang, numei ho insunga kikhumna gamho a, numeiho self-esteem aniemdan (negative concept) ana mudoh lhone. Numei le pasal kikhen beh louna, England le Finland gama, numei ho pasal toh kibanga akigelnao jong ahedoh kit lhone. Numei jong natonga (labour force) apana gamho a numei ho self-esteem asangin, natonga (labour force) a apanlou nao gam hoa self-esteem anem’e. Neocha ahivangin het thei khop in numei le pasal self-esteem (gender-based)kikhetna aume.[1]

Criticism & Self-Esteem :

Mihem chu khatvei vei ei le ei jong aki ki oimo ji e (self-criticism). Cheti louvin jong, ingailut iloi le guol, tohkhompi, insungmi chule ichunga ho (superiors/bosses) a konin oimona/seiphat louna (criticism) akimu ji e. Hiche phat le chun, isunga awgin neo cha ging chun bolkhel kisihna le kichang oimona ahin lhut jin ahi. Hitobang aum phat le chun, ol-olin eima self-esteem chu athoh in ana pangjin akhesuh suh jeng ji tan ahi. Ithil bolkhat ahoi louna kisei (criticism) kitihi hi aumjing mong ahi. Kidem/ki oimo kiti hi jalai kihouna (social communication) khat jong ahikitne. Kidem/Ki oimo kiti hi thoh hah lheh jongle alah dan thep ngai ahi. Aphalam tah a kilah a eima khantouna dinga jong manthei ahi.[4]

Parenting & Self –Esteem :

Self-esteem hi nu le pa in eina khou khah dan in jong apoh danin akiseiye. Anu le apa in ana huh behseh (overprotective) golhang chapang ho chu asunga self-esteem niem in akiseiye. Amavang, akhandoh laiya (teenage) anu le apa in tahsan tah a ana khou khah chapang ho chu ama le ama akigelna (self-esteem) sang jo in akimu doh e. Chule, chapang in ngaicha khoh beh hih jong le, anu le apa in thulhuh asempeh ji ham ahiloule athulhuh semna a akithopi jing leh, hitobang chapang chu ama le ama kigel niemna khat akichinden ji tai (low self-esteem).[2]

Khumkhana :

Self-Esteem sanga Self-respect inei joh leh mihem lunggel a chamna aumjoi tia seijong aume. Self-esteem hi eima kikholna (evaluate) ahin, self-respect vang ihina kihet puma hinkho man chu ahi, tin akiseiye. Ihatna le imitmona kihet (accept) puma hing akihi jeh in self-respect neihi lungthim nopna hijo danin aksieiye.[5] Self-esteem jong hi nom le da le mihem sunga um khat ahin, pelthei ahipoi. Thil aval behseh ahoi aumlou bangin self-esteem jong hi asaan val jong le aniem val jong le phadeh lou danin akimui. Eima khantouna kham bepma positive self-esteem nei ding hi thilpha hinte. Eima le eima kigel niem beh lou ding, gel jong kigel sang beh seh lou ding ahi dan mudoh in aume. Hichu lungthim kicholna le mimal khantou-machalna thei lampi joh hung hinte.

References :

[1].  Robert A. Baron, Nyla R. Branscombe, Donn Byrne & Gopa Bhardwaj. Social Psychology. Twelfth Edition (2009) Pearson.

[2].  Psychology. Class-XII. National Council of Educational Training and Research (2007).

[3].  Steven Stosny. Anger in the Age of Entitlement. Psychology Today. Published on June 25, 2014.

[4].  Susan Krauss Whitbourne. Fulfillment in any Age. Psychology Today. Published on May 24, 2014.

[5].  Ellen J. Langer. Self-Esteem vs. Self-Respect. Psychology Today. Published on November 01, 1999.