“Section 10(12)”

Section References (mined)Section 10Section 10(12)2 judgments

SHIV PRASAD RAM,BOKARO vs. ASSESSING OFFICER, BOKARO

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

ITA 393/RAN/2024[2015-2016]Status: DisposedITAT Ranchi16 Feb 2026AY 2015-2016

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Shiv Prasad Ram, I.T.O., Near Petrol Pump, Sector-9/A, Basanti Ward 3(1), Vs. More, Sector-Ix, S.O. Alkusa, Bokaro. Bokaro-827009 (Jharkhand) Pan No. Aqepr 2909 K Appellant/ Assessee Respondent/ Revenue

Section 10(12)Section 142(1)Section 148Section 192Section 194ASection 69Section 80C

total income by including retirement benefits received from SAIL. These retirement benefits, by their nature, are exempt under Section 10(12), 10(10) and 10(10AA) of the Income-tax Act, 1961, and should not have been considered part of the taxable income. (A reconciliation statement comparing the bank statement ... returns. This should be considered a reasonable omission, and the appellant seeks the ITAT's indulgence in allowing the rightful exemption under Section 10(12), 10(10) and 10(10AA). d) Failure to Substantiate Notices The learned AO did not provide adequate opportunity for the appellant to explain the retirement

KARNATAKA CASHEW DEVELOPMENT CORPORATION LTD EMPLOYEES GRATUITY FUND TRUST ,MANGALORE vs. INCOME TAX OFFICER, WARD-1 (EXEMPTIONS), MANGALORE

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

ITA 139/BANG/2025[2021-22]Status: DisposedITAT Bangalore28 Mar 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2021-22

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru

Section 10(12)Section 10(25)Section 11Section 12ASection 143(1)Section 143(1)(a)Section 234ASection 234C

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY