“Section 10(25)(iv)”

Section References (mined)Section 10Section 10(25)(iv)19 judgments

DAYALAL MEGHJI & CO. EMPLOYEES GROUP, RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 559/RPR/2025[2014-15]Status: DisposedITAT Raipur10 Feb 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.559/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Dayalal Meghji & Co. Employees Group Gratuity Scheme 3Rd Floor, D.M Plaza, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaatd4892P

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 10Section 10(25)(iv)

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA

ULTRA CORPOTECH P L EMPLOYEE GROUP GRATUITY CUM LIFE ASSURANCE SCHEME,PUNE vs. ITO, EXEMPTION, WARD-1(2), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1667/PUN/2025[2023-24]Status: DisposedITAT Pune18 Sept 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde

Section 10Section 10(25)Section 10(25)(iv)Section 143(1)Section 143(1)(a)Section 250

appreciated that filing of Form 108 is not a requirement to claim exemption u/s 10(25)(iv). 3. Appellant contends that exemption u/s section 10(25)(iv) of the ITA, 1961 should be granted for AY 2023-24, considering the provision of section 10(25) (iv ... approval has been granted from 23.03.2022 by ld. PCIT (Central), Pune. Therefore, the case of the assessee clearly falls in the provisions of section 10(25(iv) of the Act which provides that “any income received by the trustees on behalf of an approved gratuity fund” is exempt from

FIS SOLUTIONS (INDIA) GRATUITY TRUST,PUNE vs. DCIT CIRCLE 3(1)(1), BENGALURU

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 542/PUN/2025[2013-2014]Status: DisposedITAT Pune25 Aug 2025AY 2013-2014

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ramnath P Murkunde

Section 10(25)(iv)Section 143(1)Section 143(1)(a)Section 234B

erred in computing tax on gross revenue of ₹96,07,736. The appellant is an approved gratuity fund trust, and as per Section 10(25)(iv) of the Income Tax Act, all income received on behalf of the approved gratuity fund is exempt from tax. Levy of Interest u/s 234B

NESCO EMPLOYEES GRATUITY FUND TRUST,BALASORE vs. ITO, WARD-1, BALASORE, BALASORE

In the result, appeal of the assessee is allowed for statistical\npurposes

ITA 159/CTK/2025[2016-17]Status: DisposedITAT Cuttack16 Jul 2025AY 2016-17

Section 10Section 10(24)Section 139(1)Section 143(1)Section 154Section 250

filed the rectification\napplication u/s.154 of the Act stating that the assessee has claimed\nexemption wrongly u/s.10(24) of the Act instead of Section 10(25)(iv) of the\nAct. In one hand, the Id. CIT(A) has not accepted the appeal of the\nassessee stating that the appeal preferred

SIMON INDIA LTD STAFF SUPERANNUATION FUND,DELHI vs. AO RANGE-47,CIRCLE EXEMPT-1(1), DELHI

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 2706/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jul 2025AY 2018-19

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Manoj Kumar, Sr. DR

Section 10(25)(iv)Section 11Section 154

आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL

TECHNOVA IMAGING SYS (P) LTD EMPLOYEES GROUP GRATUTIY CUMLA SCHEME,MUMBAI vs. ITO WARD-22(3)(6), MUMBAI

ITA 2460/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(25)Section 10(25)(iv)Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

THE STAFF GRATUITY FUND OF THE MAHARASHTRA STATE CO OP COTTON GROWERS MRKD,MUMBAI vs. ITO 25(2)(1), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 2913/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Jun 2025AY 2015-16

Bench: Shri Beena Pillai & Smt. Renu Jauhrithe Staff Gratuity Fund Of Vs. Commissioner Of Income The Maharashtra State Co- Tax (Appeals)-National Op Cotton Growers Markd Faceless Appeal Centre, 201, Jolly Bhavan No. 2, New Delhi & Ito 25(2)(1), 2Nd Floor, Room No. 247, 2Nd Floor, 7 New Marine Lines, Kautilya Bhavan, Churchgate, ‘G’ Block, Bandra Kurla Mumbai-400020. Complex, Bandra (East), Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt8512G Appellant .. Respondent

For Appellant: Shri. Gautam GokhaleFor Respondent: Mr. Virabhadra S. Mahajan, Sr

Section 10(25)(iv)Section 142(1)Section 144Section 148Section 154

IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER

THE STAFF GRATUITY FUND OF THE MAHARASHTRA STATE CO OP COTTON GROWERS MARKD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX RANGE 17, , MUMBAI

In the result, appeal is dismissed

ITA 3162/MUM/2025[2024-25]Status: DisposedITAT Mumbai16 Jun 2025AY 2024-25

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am The Staff Gratuity Fund Of The Pcit, Maharashtra State Co-Opp. Cotton Range 17, Growers Marked, Mumbai [Jurisdictional 201, Jolly Bhavan No.2, 2Nd Floor, 7 Commissioner For Issuing New Marine Lines, Churchgate, Exemption Certificate U/S Vs. Mumbai 10(25)(Iv)]. Room No.120, 1St Floor, Kautilya Bhavan G Block, Bandra Kurla Complex, Bandra (East), Mumbai (Appellant) : (Respondent) Pan No. Aaatt 8512G Appellant By : Shri Gautam Ghokhale Respondent By : Ms. Kavitha Kaushik (Sr Dr) (Appellant) (Respondent)

For Appellant: Shri Gautam GhokhaleFor Respondent: Ms. Kavitha Kaushik (Sr DR)

Section 10(25)(iv)Section 253

` IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI N.K. BILLAIYA, AM The

BREACH CANDY HOSPITAL TRUST EMPLOYEES COMPREHENSIVE GRATUITY SCHEME,MUMBAI vs. INCOME TAX OFFICER, WARD 19(1)(2), MUMBAI

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 3739/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Feb 2025AY 2017-18

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri J.D. Mistri &For Respondent: Ms. Monika H. Pande, Sr. DR

Section 10(25)(iv)

benefits to them. In the return of income filed for thesetwoyears,the assessee had claimed exemption u/s 10(25)(iv) of the Act. Section 10(25)(iv)of the Act provides exemption of income received by trustees on behalf of an approved gratuity fund. During the course of assessment proceedings

BREACH CANDY HOSPITAL TRUST EMPLOYEES COMPREHENSIVE GRATUITY SCHEME,MUMBAI vs. INCOME TAX OFFICER, WARD 19(1)(2), MUMBAI

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 3738/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Feb 2025AY 2016-17

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri J.D. Mistri &For Respondent: Ms. Monika H. Pande, Sr. DR

Section 10(25)(iv)

ICI INDIA MANAGEMENT STAFF GRATUITY FUND,HARYANA vs. A.C.I.T., CIRCLE - 33, KOLKATA, KOLKATA

ITA 1508/KOL/2024[2015-2016]Status: DisposedITAT Kolkata08 Oct 2024AY 2015-2016

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 1507/Kol/2024 Assessment Year: 2015-2016 Ici India Limited Employees Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati3857K] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 & I.T.A. No. 1508/Kol/2024 Assessment Year: 2015-2016 Ici India Management Staff Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati4659R] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071

Section 249Section 253Section 3Section 5

their respective appeals is that ld. CIT(Appeals) has erred in confirming the action of the ld. Assessing Officer vide which benefit of section 10(25(iv) was denied to each assessee. The ld. CIT(Appeals) has confirmed the addition of Rs.59,17,898/- (in the case of ICI India ... Ground No. 1 & 2 These grounds are preferred against the action of the Ld. AO in denying the exemption claimed by appellant under section 10(25)(iv) of the Income-tax Act, 1961 (hereinafter referred to as ‘Act’) amounting to Rs.59,17,898/- in the order under section

ICI INDIA LIMITED EMPLOYEES GRATUITY FUND,HARYANA vs. A.C.I.T., CIRCLE - 33, KOLKATA, KOLKATA

ITA 1507/KOL/2024[2015-2016]Status: DisposedITAT Kolkata08 Oct 2024AY 2015-2016

Section 249Section 253Section 3Section 5

TUV INDIA PVT LTD EMPLOYEES GROUP SUPERANNATION SCHEME,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CENTRE , BANGALORE

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1365/MUM/2023[2018-2019]Status: DisposedITAT Mumbai06 Nov 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyaltuv India Pvt. Ltd Employees Group Superannuation Scheme, M/S. Kalyaniwall & Mistry Llp, Esplanade House, 2Nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Pan: Aaatt9836D ...... Appellant Vs. Dcit Cpc Bengaluru ..... Respondent

For Appellant: Shri Nitesh JoshiFor Respondent: Shri P. D. Chogule Ld. DR

Section 10(25)Section 10(25)(iii)Section 139Section 143(1)Section 234BSection 234CSection 250Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

PATEL ENGINEERING CO LTD EMPLOYEES GRATUITY FUND,MUMBAI vs. DCIT CPC-BANGALURU, BANGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1267/MUM/2023[2017-2018]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-2018

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopalassessment Year: 2017-18

For Appellant: Shri Anuj KisnadwalaFor Respondent: Ms. Indira Adakil

Section 10(25)(iv)Section 139(9)Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND MS. KAVITHA

ORIENT FASHION EXPORTS INDIA PVT LTD EMPLOYEES GROUP GRATITUTY SCHEME,NEW DELHI vs. PR. CIT - 10, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 731/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Feb 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Swadanjit Singh, AdvFor Respondent: Ms. Sarita Kumari, CIT DR

Section 10Section 10(25)(iv)Section 263

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar

ITO - 31(2)(1), MUMBAI vs. JOHNSON & JOHNSON LTD. GRATUITY, MUMBAI

In the result, appeal of the ld

ITA 481/MUM/2021[2010-11]Status: DisposedITAT Mumbai19 Dec 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Johnson & Johnson Ltd. Gratuity Ito-3(2)(1) 501, Areana Space, Off Jvlr, Room No – 615, 6Th Floor, Behind Majas Bus Depot, Kautilya Bhavan, Bkc, Bandra Vs. Jogeshwar East, East, Mumbai-400 051 Mumbai-400 060 (Respondent) (Appellant) Pan No. Aaaaj1600Q Assessee By : Shri M P Lohia Revenue By : Shri Achal Sharma Cit Dr Date Of Hearing: 21.09.2022 Date Of Pronouncement : 19.12.2022

For Appellant: Shri M P LohiaFor Respondent: Shri Achal Sharma CIT DR

Section 10(25)(iv)Section 139Section 143(1)Section 154Section 2

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM Johnson

INCOME TAX OFFICER -31(2) (1) , MUMBAI vs. JOHNSON & JOHNSON PVT. LTD GRATUITY FUND, MUMBAI

In the result, appeal of Revenue is allowed for statistical purpose

ITA 1555/MUM/2022[2018-19]Status: DisposedITAT Mumbai15 Nov 2022AY 2018-19

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.1555/मुं/2022 ("न.व. 2018-19) The Income-Tax Officer -31(2)(1), Kautilya Bhavan, Room No.615, 6Th Floor, Bandra Kurla Complex, Bandra (E), Mumbai 400 051. ...... अपीलाथ"/Appellant बनाम Vs. Johnson & Johnson Private Limited. Gratuity Fund, 501, Arena Space, Off. Jvlr, Jogeshwari (E), Mumbai 400 060 Pan: Aaaaj-1600-Q .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms. Vranda U Matkarni ""तवाद" "वारा/Respondent By : Shri M.P.Lohia सुनवाई क" "त"थ/ Date Of Hearing : 22/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 15/11/2022 आदेश/Order Per Vikash Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘ The Cit(A) ] Dated 28/12/2021 For The Assessment Year 2018-19. 2. Ms. Vranda U Matkarni Representing The Department Submitted That In The First Appellate Proceedings, The Cit(A) Allowed Assessee’S Claim Of 2 Deduction Of Rs.8.44 Crores. The Ld. Departmental Representative Submits That The Cit(A) Failed To Appreciate The Fact That The Said Claim Was Not Made By The Assessee In The Return Of Income Or In The Revised Return Of Income. The Ld. Departmental Representative Further Pointed That The Cit(A) Has Erred In Admitting Fresh Claim Of The Assessee Without Making Enquries & Restored The Same To The Assessing Officer With A Direction To Verify The Same.

For Appellant: Ms. Vranda U MatkarniFor Respondent: Shri M.P.Lohia

Section 10(25)(iv)Section 143(1)Section 250

आयकर अपील"य अ"धकरण मुंबई पीठ “एफ़”,मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौररहमान, लेखा

M/S EXPLEO SOLUTIONS EMPLOYEES GROUP GRATUITY SCHEME,CHENNAI vs. DCIT, CPC, BENGALURU

In the result, the appeal filed by the assessee is dismissed

ITA 98/CHNY/2022[2016-17]Status: DisposedITAT Chennai28 Sept 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.98/Chny/2022 िनधा"रण वष"/Assessment Year: 2016-17 M/S. Expleo Solutions Employees Vs. The Deputy Commissioner Of Group Gratuity Scheme, 6A, Income Tax, Central Processing No. 283/3, 283/4, Prince Infocity – Ii, Center, Post Bag No. 2, Electronic City Rajiv Gandhi Salai, Omr Post Office, Bangalore 560 500. Kandanchavadi, Chennai 600 096. [Pan:Aabtt3195L] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 10Section 10(25)(iv)Section 11Section 11(1)(c)

trust under Rule 2(1) of Part ‘C’ of IV Schedule of the Income-tax Act, 1961 and its income is exempt under section 10(25)(iv). The assessee filed ITR-7 for the assessment year 2016-17 on 27.07.2016 claiming exemption under section ... Part ‘C’ of IV Schedule of the Income Tax Act, 1961 and the income of an approved gratuity trust is exempt under section 10(25)(iv) of the Act. It was further submission that the section 10 talks about incomes not included in total income and clause 25(iv

PROGILITY TECHNOLOGIES PVT. LTD. EMPLOYEES GRATUITY FUND,MUMBAI vs. ITO 18 (1)(4), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 664/MUM/2019[2011-12]Status: DisposedITAT Mumbai29 Mar 2022AY 2011-12

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2011-12 Progility Technologies Pvt. Ltd. Income Tax Officer-18(1)(4), Employee Gratuity Fund, Vs. 108 Piramal Chambers, Lalbaug, 601, 6Th Floor, 247 Park, Tower B, Parel, L.B.S. Marg, Vikhroli (W), Mumbai-400012. Mumbai-400083. Pan No. Aagts 8643 D Appellant Respondent

For Appellant: NoneFor Respondent: Mr. R.A. Dhyani, DR

Section 10(25)Section 10(25)(iv)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH