Section 10(10) of the Income Tax Act

Income-tax Act, 2025: s.19

Section 10(10) of the Income-tax Act, 1961 corresponds to section 19 (Deductions from salaries) of the Income-tax Act, 2025.

Read section 19 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 10(10) is Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd. (188 ITR 1), cited in 16 of the 47 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10)

Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd.
188 ITR 1 · 1990 · Supreme Court
16
citing judgments

The Income Tax Appellate Tribunal (ITAT) is the final fact-finding authority. Disagreements between different benches of the ITAT on factual findings necessitate reference to a larger bench.

CIT v. Ajit Kumar Bose
165 ITR 90 · 1987 · High Court
7
citing judgments
Mahadev Vasant Dhangekar v. ACIT
149 Taxmann.com 170 · 2023 · Reported
6
citing judgments
ITO v. Avirook Sen
161 Taxmann.com 462 · 2024 · Reported
6
citing judgments
National Diary Research Institute v. ACIT (TDS), Circle 18(1), Bengaluru
171 ITD 271 · 2018 · ITAT
4
citing judgments
CIT v. Hindustan Photo Film Workers Welfare Centre (CITU) vs. Government of India
151 DTR 185 · 2017 · Reported
3
citing judgments
Theory of Precedent Over Res Judicata:\nIn Bharat Sanchar Nigam Ltd. v. Union of India
282 ITR 272 · 2006 · Supreme Court
3
citing judgments
A.K. Bindal v. Union of India
5 SCC 163 · 2003 · Reported
3
citing judgments

Judgments on Section 10(10)

Valloli Sheela, Palakkad vs. ITO, Ward 2, Palakkad

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

ITA 1047/COCH/2024[2022-23]Status: DisposedITAT Cochin27 Mar 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2022-23 Valloli Sheela .......... Appellant 4/763, Navami Velloli Lane Puthur, Palakkad 678001 [Pan: Ajzps6681D] Vs. The Income Tax Officer, Ward - 2, Palakkad .......... Respondent T Appellant By: Shri Pathmanathan, Advocate Respondent By: Smt. Leena Lal, Sr. D.R.

For Appellant: Shri Pathmanathan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 10Section 10(10)Section 143(1)

Ravi Dinkarrao Agrelwar, Nagpur vs. ITO Ward 5(3), Nagpur

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

ITA 468/NAG/2024[2020-21]Status: DisposedITAT Nagpur05 Feb 2025AY 2020-21

Bench: Shri V. Durga Rao

For Appellant: MS. Alfiya Rozie, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 10Section 10(10)Section 143(2)Section 143(3)Section 250(6)

Mr Nagarajan Chandrashekhar, Mumbai vs. International Tax Ward-2(1)(1), Mumbai

The appeal of the assessee is allowed

ITA 4100/MUM/2024[2016-17]Status: DisposedITAT Mumbai07 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Pradip Modi, CA (Virtually appear)
Section 10(10)Section 143(3)Section 147Section 148

Anju Bala L/H Om Parkash, Pinjore vs. ITO- Ward-3, Panchkula

In the result, Assessee’s appeal is allowed

ITA 249/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh31 Dec 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 249/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Anju Bala बनाम The Ito, Legal Heir Of Shri Om Parkash Ward-3, C/O Dhiman Bansal & Panchkula Associates, 68, Shiv Shakti Colony, Pinjore 134102 "थायी लेखा सं./Pan No: Aavpp0395C अपीलाथ"/Appellant ""यथ"/Respondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : Smt. Neelam Dhiman, Ca राज"व क" ओर से/ Revenue By :Dr. Danish Abdullah, Jcit सुनवाई क" तार"ख/Date Of Hearing : 27.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 31.12.2024 आदेश/Order

For Appellant: Smt. Neelam Dhiman, CAFor Respondent: Dr. Danish Abdullah, JCIT
Section 10Section 10(10)Section 89(1)

Anil Kumar Pruthi, Hisar vs. ITO, Ward-1, Hisar

In the result, the appeal of the assessee is allowed

ITA 691/DEL/2023[2013-14]Status: DisposedITAT Delhi19 Dec 2024AY 2013-14

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmananil Kumar Pruthi, Income Tax Officer, S/O Sh. Jagan Nath Ward-1, Hisar. Pruthi, Vs. 165, Sector-15A, Hisar-125001, Haryana. Pan:Aaspp4439J (Appellant) (Respondent)

Section 10Section 133(5)Section 143(1)Section 154

Rakshit Karnawat, Bangalore vs. ITO Ward 5(3)(1), Bangalore

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

ITA 1957/BANG/2024[2017-2018]Status: DisposedITAT Bangalore02 Dec 2024AY 2017-2018

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavassessment Year : 2017-18

For Appellant: Shri Raghavendra Chakravarthy, CAFor Respondent: Smt. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 10(10)Section 139Section 147Section 148Section 250

Mohan Shriniwas Bhise, Sangli vs. ITO Ward 3, Sangli

In the result, the appeal of assessee is treated as allowed for statistical purposes with the above directions

ITA 900/PUN/2024[2019-20]Status: DisposedITAT Pune10 Oct 2024AY 2019-20

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

For Appellant: Shri Amol R. KulkarniFor Respondent: Shri Ramnath P. Murkunde
Section 10Section 10(10)Section 142(1)Section 143(2)Section 44ASection 69

Sh. Sohan Lal, Pinjore vs. ITO, Ward -3, Panchkula

In the result, the appeal of the assessee is partly allowed

ITA 286/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh28 Aug 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 10Section 10(10)Section 25F

Giju Varghese, Mysore vs. Deputy Commissioner of Income Tax, Circle-1(1)& Tps, Mysuru

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

ITA 1117/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2024AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Soundararajan K. (Judicial Member)

For Appellant: Ms. Deepa Khare, AdvocateFor Respondent: Shri Subramanian S., JCIT-DR
Section 10(10)Section 10(14)Section 144Section 148Section 24Section 80C

Shri Adinath Vasantrao Wandhekar, Ahmednagar vs. Income Tax Office, Ward-4, Panvel, Mumbai

The appeal of the assessee stands ALLOWED

ITA 1388/PUN/2023[2018-19]Status: DisposedITAT Pune08 Mar 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1388/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 Adinath Vasantrao Wandhekar, At Post-Shevgaon, Davakinadan Khandoba Ngr., Ahmednagar-414502 Pan: Aaepw7481P . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Prasad Bhandari [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [Ld. DR’]
Section 10Section 10(10)Section 10(10)(i)Section 143(3)Section 250Section 270ASection 270A(8)

Smt Vishalakshi Sudheer, Bangalore vs. The Income Tax Officer Ward-5(3)(5), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 950/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14

For Appellant: Smt. K. Soumya, AdvocateFor Respondent: Smt. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 10Section 10(10)

Ishwar Dass Gupta, Haryana vs. ITO, Hisar

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

ITA 1068/DEL/2016[2010-11]Status: DisposedITAT Delhi13 Dec 2017AY 2010-11

Bench: Shri R. K. Pandaassessment Year : 2010-11 Ishwar Dass Gupta, Ito, Ward- 2, C/O. Mohit Bharti, Hisar. 119- Sbi Street, Aggarsain Colony, Vs. Sirsa, Haryana.

For Appellant: NoneFor Respondent: Ms. Yamini, Sr.DR
Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 147Section 148

Mohinder Singh Panwar, Hisar vs. ITO, Hisar

In the result, the appeal is partly allowed

ITA 2608/DEL/2017[2010-11]Status: DisposedITAT Delhi17 Oct 2017AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11

For Appellant: Shri V. Raja Kumar, AdvocateFor Respondent: Shri T. Vasanthan, Sr. DR
Section 10Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)

Shri Dev Raj Sood, Hisar vs. ITO, Hisar

In the result, the appeals of the assessees are allowed

ITA 905/DEL/2017[2010-11]Status: DisposedITAT Delhi30 May 2017AY 2010-11

Bench: Sh. N. K. Sainiita No. 905/Del/2017 : Asstt. Year : 2010-11 Sh. Dev Raj Sood, Vs Income Tax Officer, 410, Sector-15A, Ward-1, Hisar, Haryana Hisar, Haryana (Appellant) (Respondent) Pan No. Acbps4723M Ita No. 906/Del/2017 : Asstt. Year : 2011-12 Sh. Anand Singh Bangarwa, Vs Income Tax Officer, 1956, Sector-16-17, Ward-1, Hisar, Haryana Hisar, Haryana (Appellant) (Respondent) Pan No. Adopb8733E Assessee By : Sh. Ankit Gupta, Adv. Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 18.05.2017 Date Of Pronouncement : 30.05.2017 Order These Two Appeals By The Assessees Are Directed Against The Separate Orders Each Dated 23.12.2015 Of Ld. Cit(A), Hisar.

For Appellant: Sh. Ankit Gupta, AdvFor Respondent: Sh. Amrit Lal, Sr. DR
Section 10Section 10(10)(i)Section 10(10)(iii)Section 147Section 148Section 151Section 234B

Deepak Kumar Bhandari, Hisar vs. ITO, Hisar

In the result, the appeal is partly allowed

ITA 6257/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Feb 2017AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11

For Appellant: Shri K. Sampath &For Respondent: Ms Bedobina Chaudhuri, Sr. DR
Section 10(10)Section 10(10)(i)Section 143(1)

Ram Dhan Bhutani, Hisar vs. ITO, Hisar

In the result, appeal of the assessee is allowed

ITA 5379/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Feb 2017AY 2010-11

Bench: N.K. Sainiassessment Year: 2010-11 Ram Dhan Bhutani, Ito, H. No. 1534, Urban Estate-Ii, Ward-3, Aayakar Bhawan, Vs. Hisar Sector-14, Hisar Pan-Abqpb8764M (Appellant) (Respondent)

For Appellant: Sh. V. Raja KumarFor Respondent: Sh. Ramanjaneyulu, Sr. DR
Section 10Section 10(10)Section 10(10)(i)Section 147

Roshan Lal Goyal, Hisar vs. ITO, Hisar

In the result the appeal of the assessee is allowed

ITA 4075/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Jan 2017AY 2010-11

Bench: Shri J. Sudhakar Reddyay: 2010-11 Sh. Roshan Lal Goyal Vs. Ito, Ward 3 281, Swastik Hospital Hisar Model Town, Hisar 125 001 Pan: Abcpg 8493 N (Appellant) (Respondent) Appellant By : Sh. V. Raja Kumar, Adv. Respondent By : Sh. B.Ramanjaneyulu, Sr.D.R. Order This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Hisar Dated 23.12.2015 Pertaining To The Assessment Year (A.Y.) 2010-11. 1.1. There Is A Delay Of 150 Days In Filing The Appeal. After Perusing The Condonation For Delay Application & The Evidences Filed Therein, I Am Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal In Time. Hence I Condone The Delay & Admit The Appeal. 2. The Assessee Is An Employee Of The Chaudhary Charan Singh Haryana Agricultural Unviersity, Hisar & Retired On 31.10.2006. He Received Arrears Of Gratuity Which Was Claimed As Exempt U/S 10(10) Of The Income Tax Act, 1961 (The Act). He Also Received Rs.3,50,000/- As Leave Encashment Which Was Also Claimed As Exempt U/S 10(10) Of The Act. The Assessing Officer (Ao) As Well As The Cit(A) Rejected The Claim Of The Assessee On The Ground That The Assessee Cannot Be Termed As A Government Employee. 3. The Ld.Counsel For The Assessee Relied On A Number Of Coordinate Bench Decisions Of Itat Including

For Appellant: Sh. V. Raja Kumar, AdvFor Respondent: Sh. B.Ramanjaneyulu, Sr.D.R
Section 10(10)Section 10(10)(i)

Krishan Kumar Thakral, Hisar vs. ITO, Hisar

In the result, the appeal of the assessee is allowed

ITA 1220/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Nov 2016AY 2010-11

Bench: Smt Diva Singh

Section 10Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)Section 147

Hari Ram Rohilla, Hisar vs. ITO, Hisar

In the result, appeal of the assessee is partly allowed

ITA 3715/DEL/2016[2010-11]Status: DisposedITAT Delhi26 Oct 2016AY 2010-11

Bench: Sh. N. K. Sainiita No. 3715/Del/2016 : Asstt. Year : 2010-11 Hari Ram Rohilla, Vs Income Tax Officer, 245, Defence Colony, Ward-2, Hisar-125001 (Haryana) Hisar (Haryana) (Appellant) (Respondent) Pan No. Aaahh3551H Assessee By : None Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 17.10.2016 Date Of Pronouncement : 26.10.2016 Order This Is An Appeal By The Assessee Against The Order Dated 18.03.2016 Of Ld. Cit(A), Faridabad.

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 10Section 10(10)Section 10(10)(i)Section 143(1)

Dharam Jeet Dahiya, Hisar vs. ITO, Hisar

In the result, appeal of the assessee is allowed

ITA 3713/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Oct 2016AY 2011-12

Bench: Sh. N. K. Sainiita No. 3713/Del/2016 : Asstt. Year : 2011-12 Dharam Jeet Dahiya, Vs Income Tax Officer, 88, Adarsh Nagar, Gangwa Road, Ward-1, Hisar-125001 (Haryana) Hisar (Haryana) (Appellant) (Respondent) Pan No. Aawpb5323P Assessee By : None Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 17.10.2016 Date Of Pronouncement : 26.10.2016 Order This Is An Appeal By The Assessee Against The Order Dated 16.03.2016 Of Ld. Cit(A), Faridabad.

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 10(10)Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)Section 143(1)