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“approved superannuation fund”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(6) / Part B of Fourth Schedule / ITR Part A-OI65 judgments

The decision most relied on for approved superannuation fund is CIT v. Sirpur Paper Mills (237 ITR 41), cited in 24 judgments on BharatTax.

Leading authorities on approved superannuation fund

CIT v. Sirpur Paper Mills
237 ITR 41 · 1999 · Supreme Court
24
citing judgments

The amplitude of a deduction permitted by a section cannot be cut down by imposing conditions that rewrite the section.

CIT v. L.W. Russel
53 ITR 91 · 1964 · Supreme Court
15
citing judgments

Payments made by an employer towards pension or annuity schemes are not taxable as perquisites in the hands of the employee unless the employee has acquired a vested right in the sum paid. Similarly, employer contributions to approved superannuation funds are not perquisites if the employee has no vested right.

Judgments citing approved superannuation fund

Pawai Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result appeal filed by the assessee is allowed

ITA 5106/DEL/2025[2021-22]Status: DisposedITAT Delhi06 Feb 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhanpawai Trust , Vs. Dcit B-60-61 C/O Bajaj Auto Ltd. Cirlce 49(1) Naraina Industrial Area Phase Ii Delhi New Delhi (Pan: Aaatp0445J)

For Appellant: Ms. Vasanti Ben Patel, Adv &For Respondent: Sh. Ankush Kalra, Sr DR
Section 11Section 143(1)Section 234CSection 243CSection 243c

such business The Board have been advised that cases where income received by the trustees on behalf of a recognized provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income-tax Act, the question of their being charged to tax does

Vihar Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, captioned appeals of the assessee in ITA Nos

ITA 4374/DEL/2025[2023-24]Status: DisposedITAT Delhi29 Jan 2026AY 2023-24

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 11Section 12ASection 143(1)Section 167BSection 250

Board have been advised that cases where income received by the trustees on behalf of a recognized Page | 5 ITA No.4372-4374/Del/2025 provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income-tax Act, the question of their being charged to tax does

Vihar Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, captioned appeals of the assessee in ITA Nos

ITA 4373/DEL/2025[2022-23]Status: DisposedITAT Delhi29 Jan 2026AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 11Section 12ASection 143(1)Section 167BSection 250

Board have been advised that cases where income received by the trustees on behalf of a recognized Page | 5 ITA No.4372-4374/Del/2025 provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income-tax Act, the question of their being charged to tax does

Vihar Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, captioned appeals of the assessee in ITA Nos

ITA 4372/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 11Section 12ASection 143(1)Section 167BSection 250

Board have been advised that cases where income received by the trustees on behalf of a recognized Page | 5 ITA No.4372-4374/Del/2025 provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income-tax Act, the question of their being charged to tax does

Anil Kumar Gang, Jodhpur vs. ITO 3(1) Jodhpur, Jodhpur

ITA 5313/MUM/2025[2018-19]Status: DisposedITAT Mumbai07 Jan 2026AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri B. Laxmi Kanth
Section 143(1)Section 154

Assessee. However, as per Form No.22 containing details the tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund issued by the employer on 22/06/2017 under Rule 33 of the Income Tax Rules, 1962, tax of INR.2,12,350/- was deducted from

Narmada Trust, New Delhi vs. The Income Tax Officer, New Delhi

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

ITA 2531/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Dec 2025AY 2022-23

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vasantiben Patel, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 11Section 12Section 12ASection 143(1)

such business. The board have been advised that cases where income received by the trustees on behalf of a recognized provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income –Tax Act, the question of their being charged to tax does

Narmada Trust, New Delhi vs. The Income Tax Officer, New Delhi

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

ITA 2530/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Dec 2025AY 2021-22

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vasantiben Patel, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 11Section 12Section 12ASection 143(1)

such business. The board have been advised that cases where income received by the trustees on behalf of a recognized provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income –Tax Act, the question of their being charged to tax does

Vindhya Trust, Delhi vs. Delhi

In the result, appeal of the assessee is allowed

ITA 2122/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Nov 2025AY 2024-25

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 11Section 143(1)Section 250

such business. The Board have been advised that cases where income received by the trustees on behalf of a recognized provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income- tax Act, the question of their being charged to tax does

Vindhya Trust, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the assessee is allowed

ITA 2121/DEL/2025[2023-24]Status: DisposedITAT Delhi28 Nov 2025AY 2023-24

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 11Section 143(1)Section 250

such business. The Board have been advised that cases where income received by the trustees on behalf of a recognized provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income- tax Act, the question of their being charged to tax does

Dy..C.I.T., Bangalore vs. M/S State Bank of Mysore, Bangalore

ITA 684/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

Mysore prior to merger) “18.7 I have considered the appellant's submissions as above. Sec.36(1)(iv) which deals with contributions towards an Approved Superannuation Fund mentions that it is subject to such limits as may be prescribed for the purpose of approving the said Fund and subject to such ... paid by the assessee as an employer by way of contribution towards a recognised provident fund or an approved superannuation fund, subject to such limits as may be prescribed for the purpose of recognising the provident fund or approving the superannuation fund, as the case may be, and subject

State Bank of Mysore, Bangalore vs. JCIT, Bangalore

ITA 661/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

Mysore prior to merger) “18.7 I have considered the appellant's submissions as above. Sec.36(1)(iv) which deals with contributions towards an Approved Superannuation Fund mentions that it is subject to such limits as may be prescribed for the purpose of approving the said Fund and subject to such ... paid by the assessee as an employer by way of contribution towards a recognised provident fund or an approved superannuation fund, subject to such limits as may be prescribed for the purpose of recognising the provident fund or approving the superannuation fund, as the case may be, and subject

Narmada Trust, New Delhi vs. The Income Tax Officer, New Delhi

In the result the appeal of the assessee is partly allowed for statistical purpose

ITA 3034/DEL/2025[2023-24]Status: DisposedITAT Delhi28 Oct 2025AY 2023-24

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2023-24 Narmada Trust B-60/61 C/O Vs. Income Tax Officer Circle Bajaj Auto Limited Naraina, 25 (1) Industrial Area Phase-Ii New Delhi Mitraon Naraina Industrial Estate South West Delhi 110028 New Delhi Pan No. Aaatn0321K (Appellant) (Respondent)

Section 11Section 111ASection 12Section 143(1)

such business. The board have been advised that cases where income received by the trustees on behalf of a recognized provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income –Tax Act, the question of their being charged to tax does

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

objects of the Trust and depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

objects of the Trust and depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

objects of the Trust and depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

objects of the Trust and depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

objects of the Trust and depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

objects of the Trust and depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed

Jasmina Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

The appeals are allowed with event to follow accordingly

ITA 2211/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Sept 2025AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Vasanti Patel, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 11Section 12ASection 143(1)Section 167(1)Section 167BSection 234C

such business. The Board have been advised that cases where income received by the trustees on behalf of a recognized provident fund, approved superannuation fund and approved gratuity fund is governed by section 10(25) of the Income-tax Act, the question of their being charged to tax does

Jasmina Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

ITA 2210/DEL/2025[2022-23]Status: DisposedITAT Delhi12 Sept 2025AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Vasanti Patel, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 11Section 12ASection 143(1)Section 167(1)Section 167BSection 234C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI