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“Section 10(25)(ii)”

Section References (mined)Section 10Section 10(25)(ii)9 judgments

MADRAS DIOCESAN COUNCIL EMPLOYEES PROVIDENT FUND,CHENNAI vs. ITO, NON CORPORATE CIRCLE-3(1), CHENNAI

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

ITA 2497/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Dec 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Ms. Gouthami Manivasagam, J.C.I.TFor Respondent: 18.11.2025
Section 10(25)(ii)Section 143(1)Section 144

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज

TATA INTERNATIONAL LIMITED PROVIDENT FUND,MUMBAI vs. INCOME TAX OFFICER -41(1)(5), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 3587/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankartata International Limited V/S. Income Tax Officer, Ward – Provident Fund बनाम 41(1)(5), Room No. 422, 4Th 24Th Floor, Vios Tower, New Floor, Kautilya Bhavan, Cuffe Parade, Sewri-Chembur Bandra Kurla Complex, Road, Near Imax Dome, Bandra (East), Mumbai – Wadala, Antophill, Mumbai – 400051, Maharashtra 400037, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacft2518G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Aarti Vissanjia/w Ms. Hetal Sangani &For Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 10(25)Section 10(25)(ii)Section 143(1)

TII/251(7)79-80 dated 5.6.1980, whereby income earned by the appellant (being a recognized Provident Fund Trust) is entirely exempt per section 10(25)(ii) of the Act. (b) denying exemption to the appellant as per section 10(25)(ii) of the Act merely on the basis of filing ... wherein similar issue was discussed and exemption as per section 10(25)(ii) of the Act was granted determining income at Rs. NIL. 3. In this case, the assessee, a recognized Provident Fund whose income is exempt u/s 10(25) (ii) of the Act wrongly filed the Return of Income

KAMLESH KUMAR,PATNA vs. ITO WARD- 6 (4), PATNA

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

ITA 147/PAT/2025[2015-16]Status: DisposedITAT Patna07 Aug 2025AY 2015-16
Section 144Section 250

{ "clean_text": "आयकर अपीलीय अधिकरण\nपटना पीठ, कोलकाता में\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPATNA BENCH AT KOLKATA\n

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

ITA 4204/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Jun 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

Income Tax (Appeals), NFAC, New Delhi [CIT(A)]. 3. In both appeals, vide various grounds, the assessee has challenged disallowance of exemption under section 10(25)(ii) of the Income Tax act, 1961 (Act). 4. The relevant facts giving rise to these appeals are that the assessee, formed ... applications under section 154 of the Act for rectification of the processing under section 143(1) of the Act for allowing exemption under section 10(25)(ii) of the Act. The said rectification applications were rejected on the reasoning that there was neither a prima facie mistake apparent from

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

ITA 4203/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Jun 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

Income Tax (Appeals), NFAC, New Delhi [CIT(A)]. 3. In both appeals, vide various grounds, the assessee has challenged disallowance of exemption under section 10(25)(ii) of the Income Tax act, 1961 (Act). 4. The relevant facts giving rise to these appeals are that the assessee, formed ... applications under section 154 of the Act for rectification of the processing under section 143(1) of the Act for allowing exemption under section 10(25)(ii) of the Act. The said rectification applications were rejected on the reasoning that there was neither a prima facie mistake apparent from

MAYURAKSHI GRAMIN BANK EMPLOYEES PROVIDENT FUND, PBGB REGIONAL, ,SURI, BIRBHUM vs. D.C.I.T., CIRCLE - 3, SURI, SURI, BIRBHUM

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

ITA 1159/KOL/2024[2015-2016]Status: DisposedITAT Kolkata31 Jan 2025AY 2015-2016

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1159/Kol/2024 Assessment Year: 2015-2016 Mayurakshi Gramin Bank Employees Provident Fund,………………………………………Appellant Pbgb Regional, Suri Birbhum-731101, West Bengal [Pan:Aabtm2580Q] -Vs.- Deputy Commissioner Of Income Tax,……...Respondent Circle-3, Suri, Aayakar Bhawan, Lalkuthipara, Suri, Birbhum-731101, W.B. Appearances By: Shri S.K. Tulsian, Advocate & Ms. Lata Goyal, Ca, Appeared On Behalf Of The Assessee Shri Subhro Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 23, 2025 Date Of Pronouncing The Order: January 31, 2025 O R D E R

Section 10Section 10(25)Section 10(25)(ii)Section 139Section 143(3)Section 254

neither chargeable to tax nor is it required to file the return of income under section 139 of the Act, as per section 10(25)(ii) of the Act. The main contention of the assessee is that the income was mistakenly brought to tax by filing the return of income ... return, even though it was not required as per law as pleaded by the ld. Counsel for the assessee. Therefore, after considering section 10(25)(ii) and CBDT Circular vide No. 4 of 2002 dated 16th July, 2002 and Circular No. 18 of 2017 dated 29th May, 2017, one thing

FORTIS HEALTHCARE LTD PROVIDENT FUND TRUST ,NEW DELHI vs. ACIT,CIRCLE7 (1) C.R.BUILDING I.P.ESTATE,, NEW DELHI

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

ITA 2425/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2023AY 2018-19

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2425/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Fortis Healthcare Ltd. Acit Provident Fund Trust, Vs. Circle 7(1), C/O Escorts Heart Institute & C.R. Building, I.P. Estate, Research Center, Okhla Road, New Delhi. New Delhi. Pan No. Aaatf0810B अपीलाथ" Appellant ""यथ"/Respondent

Section 10(25)(ii)Section 12ASection 143(1)Section 143(3)Section 250

I.T.A.No.2425/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER

IECS LIMITED EMPLOYEE PF COVERED UNDER FPS,NEW DELHI vs. DCIT, CPC, BANGLORE

ITA 2922/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Nov 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Umesh Takyar, Senior DR
Section 10(25)Section 10(25)(ii)Section 139(9)Section 143(1)Section 154Section 17(1)

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP

ACIT(E), CIRCLE- 1(1), NEW DELHI vs. INDIAN AIRLINES EMPLOYEES PROVIDENT FUND, NEW DELHI

In the result, appeal of the ld AO is dismissed

ITA 1687/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Aug 2021AY 2013-14

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing) Acit(E), Vs. Indian Airlines Employees Circle-1(1), Provident Fund, 113, Airlines New Delhi House, Gurudwara Rakab Ganj Road, Near Sansad Marg, New Delhi Pan: Aaati2893R (Appellant) (Respondent)

For Appellant: Shri Rajhesh Aggarwal, CAFor Respondent: Shri Najmi, CIT DR
Section 10(25)Section 10(25)(i)Section 10(25)(ii)Section 143(3)Section 58B(1)

section 10(25) interest on securities of the provident fund trust is not included any income u/s 10(25)(i) of the Act. Section 10(25)(ii) exempt income received by the trustees on behalf of the recognised provident fund. In the present case the assessee is a recognised provident ... order as under:- “5.1 Grounds of appeal nos. 1 to 3 and the revised ground no. 4 challenge the denial of exemption under section 10(25)(ii) and allowing exemption under section 10(25)(i). Since these grounds of appeal are interlinked, these are being adjudicated together. 5.1.1 I have