What is the leading case on Section 10(10AA) of the Income Tax Act?

India Ltd. v. ACIT (1997) 61 ITD 444 (Del) Indian Airlines Ltd. v. ACIT (93 Taxmann.com 89) is the decision most relied on for Section 10(10AA), cited in 64 judgments.

How many judgments are there on Section 10(10AA)?

BharatTax indexes 66 ITAT, High Court and Supreme Court judgments that turn on Section 10(10AA) of the Income Tax Act, 1961.

Section 10(10AA) of the Income Tax Act

The decision most relied on for Section 10(10AA) is India Ltd. v. ACIT (1997) 61 ITD 444 (Del) Indian Airlines Ltd. v. ACIT (93 Taxmann.com 89), cited in 64 of the 66 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10AA)

India Ltd. v. ACIT (1997) 61 ITD 444 (Del) Indian Airlines Ltd. v. ACIT

93 Taxmann.com 89 · 2018 · Reported

citing judgments

Modern Fibotex India Ltd. v. DCIT

212 ITR 496 · 1995 · High Court

citing judgments

Adjustments under Section 143(1)(a) are limited to arithmetical errors or incorrect claims that are prima facie apparent from the information provided in the income tax return itself. The Assessing Officer cannot embark on an inquiry beyond the face of the return during summary assessment proceedings.

Kamal Kumar Kalia v. Union of India

268 Taxmann 398 · 2020 · High Court

citing judgments

Employees of Public Sector Undertakings (PSUs) and nationalized banks are not considered government employees for the purpose of exemption under section 10(10AA) of the Income Tax Act, 1961, and are not discriminated against when compared to Central and State Government employees.

Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd.

188 ITR 1 · 1990 · Supreme Court

citing judgments

KPTCL Davangere v. ITO

170 ITD 587 · ITAT

citing judgments

CIT v. GVK Industries Ltd.

147 Taxmann.com 281 · 2023 · High Court

citing judgments

Ram Kanwar Rana v. ITO

159 ITD 431 · ITAT

citing judgments

Dr. P. Balasubramanian v. Chief Commissioner of Income Tax (TDS)

142 Taxmann.com 25 · 2022 · High Court

citing judgments

CIT v. Ajit Kumar Bose

165 ITR 90 · 1987 · High Court

citing judgments

Ram Sharan Yadav v. Thakur Muneshwar Nath Singh and Others

4 SCC 649 · 1984 · Reported

citing judgments

Judgments on Section 10(10AA)

MADAN LAL GROVER,CHANDIGARH vs. INCOME TAX OFFICER, WARD 7(2)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 2204/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad10 Apr 2026AY 2020-21

Bench: Ms. Suchitra Kambleassessment Year 2020-21

For Appellant: Shri Sunil Porwal, A.RFor Respondent: Shri Umesh Kumar Agrawal, Sr. D.R

Section 10

MOHDHUSSAIN GULAMHUSSAIN QURESHI,AHMEDABAD vs. WARD 7(2)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 295/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad07 Apr 2026AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Mohdhussain Gulamhussain Income Tax Office, Vs. Qureshi, Ward 7(2)(1), C-3, Banas Apartment Kagdi Ahmedabad. Wad, Ellisbridg, Ahmedabad 38006. [Pan : Αabpq0489 L] (Appellant) .. (Respondent) Appellant By : Shri Mohdhussain G Qureshi, Assessee Respondent By: Shri Arvind Kumbhare, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 07.04.2026

For Appellant: Shri Mohdhussain G Qureshi, AssesseeFor Respondent: Shri Arvind Kumbhare, Sr. DR

Section 10

KANAIYALAL P DANA,VADODARA vs. DCIT, CIRCLE- 2(1)(1), VADODARA

In the result, appeal of the assessee is allowed

ITA 2148/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2022-23

Bench: Ld.Cit(A). The Ld. Cit(A) Dismissed The Appeal On The Ground That The Return Was Filed Beyond The Due Date & Form No. 10E Filed One Day Prior To The Return Of Income Filed. Thus Dismissed The Appeal Filed By The Assessee.

Section 10Section 143(1)Section 143(1)(a)Section 89

SATISH CHANDRA TYAGI,DELHI vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, the appeal of the assessee is allowed

ITA 8770/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2019-20] Satish Chandra Tyagi, Commissioner Of Income Tax A-601, Lakevie Apptt. Plot (Appeals), Hans Bhawan, No.17, Paschim Vihar, Vs Wing,-2, I. P. Estate, Sunder Vihar West, New Delhi-110002 New Delhi-110087 Pan-Abgpt2521E Appellant Respondent Appellant/Assessee By Shri Satish Chandra Tyagi, Assessee In Person. Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 09.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 10Section 154

BHAGAT SINGH RAWAT,LUCKNOW vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALURU

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

ITA 911/LKW/2025[2020-2021]Status: DisposedITAT Lucknow10 Mar 2026AY 2020-2021

Bench: Shri Anadee Nath Misshra

Section 10Section 143(1)Section 253(3)

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

ITA 233/IND/2025[2020-21]Status: DisposedITAT Indore27 Feb 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

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

ANIL BHAGWAN TURUK,PUNE vs. ITO WARD 8(3), PUNE

In the result, appeal of the assessee in ITA No

ITA 2585/PUN/2025[2020-21]Status: DisposedITAT Pune13 Feb 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2584 & 2585/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Anil Bhagwan Turuk, V Income Tax Officer, 431/2329, Sant Tukaram S Ward-8(3), Pune. Nagar, Pimpri, Haveli, Pune – 411018. Pan: Aappt2146K Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 29/01/2026 Date Of Pronouncement 13/02/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 23.07.2025 & 28.08.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The Act, Dated 13.09.2022 & Penalty Order Under Section 270A Of The Act, Dated 22.03.2023 Respectively. For The Sake Of Convenience

Section 10Section 10(10)Section 143(3)Section 144BSection 250Section 270ASection 89(1)

ANIL BHAGWAN TURUK,PUNE vs. ITO WARD 8(3), PUNE

In the result, appeal of the assessee in ITA No

ITA 2584/PUN/2025[2020-21]Status: DisposedITAT Pune13 Feb 2026AY 2020-21

Section 10Section 10(10)Section 143(3)Section 144BSection 250Section 270ASection 89(1)

GYANENDRA PANWAR,DEHRADUN vs. ASST. DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

ITA 238/DDN/2025[2020-21]Status: DisposedITAT Dehradun11 Feb 2026AY 2020-21

Bench: Shri Yogesh Kumar Us & Shr Sanjay Awasthiआ.अ.सं/.I.T.A No.238/Ddn/2025 िनधा"रणवष"/Assessment Year:2017-18 बनाम Gyanendra Panwar, Assistant Director Of Income Nanda Devi Enclave, Badripur, Vs. Tax, Cpc,Ito,Ward 1(3)(4), Dehradun-248005, Uttarakhand. Aaykar Bhawan, 16, Civil Lines, Pan No.Adipp2853R Near Iit Roorkee, Uttarakhand. अपीलाथ" Appellant ""यथ"/Respondent

PRAMOD KUMAR TAYAL,MEERUT vs. DCIT, CIRCLE 1(1)(1) MEERUT, MEERUT

Appeal is allowed

ITA 81/DEL/2026[2020-21]Status: DisposedITAT Delhi09 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara

Section 10Section 143(1)Section 143(1)(a)

KAMLESH TYAGI,DELHI vs. OFFICE OF THE COMMISSIONER OF INCOME TAX, APPEAL, DELHI

The appeal of the assessee is allowed

ITA 8789/DEL/2025[2020-21]Status: DisposedITAT Delhi22 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godaraita No. 8789/Del/2025 : Asstt. Year: 2020-21 Kamlesh Tyagi, Vs Cit(A)/Nfac, A-601, Lake View Apptt., Paschim Income Tax Officer, Vihar, Sunder Vihar, West Delhi, Ward-67(1), New Delhi-110087 New Delhi-110002 (Appellant) (Respondent) Pan No. Aadpt4266G Assessee By: Sh. Kamlesh Tyagi (Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Addl./Jcit(A)-2, Hyderabad’S Din & Order No.Itba/Apl/S/250/2024-25/1066275720(1) Dated 30.06.2024, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kamlesh Tyagi (Individual)For Respondent: Sh. Manoj Kumar, Sr. DR

Section 10Section 143(1)

SUNIL KUMAR SAXENA,NOIDA vs. DELHI, DELHI

The appeal of the assessee is allowed

ITA 8780/DEL/2025[2020-2021]Status: DisposedITAT Delhi22 Jan 2026AY 2020-2021

Bench: Sh. Satbeer Singh Godaraita No. 8780/Del/2025 : Asstt. Year: 2020-21 Sunil Kumar Saxena, Vs Cit(A)/Nfac, Flat No. N6-403, Plot No. Gh-8B, Delhi Tech Zone-Iv Are, Gautam Budh Nagar, U.P.-201306 (Appellant) (Respondent) Pan No. Acmps0313C Assessee By: Sh. Sunil K. Saxena (Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2022-23/1051074646(1) Dated 21.03.2023, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sunil K. Saxena (Individual)For Respondent: Sh. Manoj Kumar, Sr. DR

Section 10Section 143(1)

DNYANESHWAR SHINDE,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1) , AURANGABAD

In the result, appeal of the assessee is allowed

ITA 1726/PUN/2025[2019-20]Status: DisposedITAT Pune21 Jan 2026AY 2019-20

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

For Appellant: Shri Prashant GhumareFor Respondent: Shri Harish Bist

Section 10Section 147

SONIA PRAVIN RAJANI,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. - THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1968/AHD/2025[2019-20]Status: HeardITAT Ahmedabad13 Jan 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesonia Pravin Rajani, Nfac, Delhi Vs. A-102, Raj Avenue, Present Jurisdiction Nr. Sahjanand Bungalow, New Cg Income Tax Officer, Road, Ahmedabad-382 424 Ward 5(3)(2), [Pan : Ahupv 0872 C] Ahmedabad (Appellant) .. (Respondent) Appellant Represented By : Shri Biren Shah, Ar Respondent Represented By: Shri Veerbadram Vislavath, Sr Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 13.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

Section 10(10)Section 147Section 148Section 250Section 4Section 80G

RAM DEV DAIYA,JAIPUR vs. ITO WD-1, JHUNJHUNU

ITA 1280/JPR/2025[2020-21]Status: DisposedITAT Jaipur01 Jan 2026AY 2020-21

Bench: The Tribunal. Learned Counsel For The Assessee Referred To The Contents Of The Application While Orally Making Out A Case Of There Being

For Appellant: Sh. R.S. Poonia, CAFor Respondent: Sh. Gautam Singh Choudhary

Section 250Section 5

PUDHUREDDIYUR RAJU KALAIMANI,HOSUR vs. ITO, WARD-1,, HOSUR

In the result, appeal filed by the assessee is allowed

ITA 1740/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Dec 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. C. Sathish, C.AFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T

Section 10Section 143(1)Section 154Section 234B

JILY MATHEW,KOCHI vs. ITO, KOCHI

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

ITA 760/COCH/2025[2020-21]Status: DisposedITAT Cochin21 Nov 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2020-21 Jily Mathew .......... Appellant Xviii/229C Anthiyalumkal, Convent Road Tripunithura, Ernakulam 682301 [Pan: Abdpm4915G] Vs. Ito, Corporate Ward - 2(5), Kochi .......... Respondent Assessee By: Shri. S. Venugopal, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 27.08.2025 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Deriving Income Under The Head “Salary”. She Was Employed With Bsnl. The Appellant Had Filed The Return Of Income For Ay 2020-21 On 29.10.2020 Declaring Total Income Of Rs. 34,77,620/-. The Same Was Revised On 31.03.2021 At Total Income Of Rs. 26,47,550/-. Against The Said Return Of Income, The Assessment Was Completed By The Assessment Unit Of Income Tax Department (Hereinafter Called

For Appellant: Shri. S. Venugopal, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 10Section 143(3)

VARUNENDRA NARAYAN DEEKSHIT,PUNE vs. CIT(A) , PUNE

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

ITA 988/PUN/2025[2020-21]Status: DisposedITAT Pune21 Nov 2025AY 2020-21

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Rajendra Agiwal

Section 10Section 139(5)Section 143(1)Section 154Section 154(3)

UMA DUTT SHARMA,MUMBAI vs. INCOME TAX OFFICER, WARD 2(1)(1), KANPUR, KANPUR

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

ITA 655/LKW/2025[2019-20]Status: DisposedITAT Lucknow14 Nov 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 10Section 253(3)

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