Section 10(10AA)(ii) of the Income Tax Act

Income-tax Act, 2025: s.19

Section 10(10AA)(ii) falls under section 10(10AA) of the Income-tax Act, 1961, which 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(10AA)(ii) is India Ltd. v. ACIT (1997) 61 ITD 444 (Del) Indian Airlines Ltd. v. ACIT (93 Taxmann.com 89), cited in 64 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10AA)(ii)

India Ltd. v. ACIT (1997) 61 ITD 444 (Del) Indian Airlines Ltd. v. ACIT
93 Taxmann.com 89 · 2018 · Reported
64
citing judgments

An assessee's bona fide estimate of employee perquisites, by valuing residential accommodation as if employees were of the Central Government, can be accepted.

Kamal Kumar Kalia v. Union of India
268 Taxmann 398 · 2020 · High Court
26
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.

KPTCL Davangere v. ITO
170 ITD 587 · ITAT
12
citing judgments

Employees of a statutory corporation are not considered employees of the State or Central Government, making them ineligible for exemption under Section 10(10AA)(i) and rendering the employer liable for tax deduction at source.

Ram Kanwar Rana v. ITO
159 ITD 431 · ITAT
10
citing judgments

Employees of certain universities, like Haryana Agricultural University and Mahatma Gandhi University, are considered to hold civil posts under the State Government, entitling them to benefits under Section 10(10AA)(i) of the Income Tax Act.

Ram Sharan Yadav v. Thakur Muneshwar Nath Singh and Others
4 SCC 649 · 1984 · Reported
7
citing judgments
Trib.), (ii) ITO (TDS) v. Mahatma Gandhi University
177 ITD 508 · ITAT
3
citing judgments
A.K. Bindal v. Union of India
5 SCC 163 · 2003 · Reported
3
citing judgments

Judgments on Section 10(10AA)(ii)

Satishkumar Mansinh Bhuria, Bharuch vs. ITO, Ward-1, Agartala

In the result, the appeal filed by the Assessee is hereby allowed

ITA 190/GTY/2026[2022-23]Status: DisposedITAT Guwahati30 Sept 2026AY 2022-23
For Appellant: Shri Bhupendra Mehta, AdvocateFor Respondent: Shri Santosh Kumar Karnani, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 250

Srinivasa Mohan Tumati, Tenali vs. DCIT, Circle 42(3)(1), Mumbai

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

ITA 4082/MUM/2026[2023-24]Status: DisposedITAT Mumbai09 Sept 2026AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri Prabhash Shankar

For Appellant: AAHPT3921E
Section 10Section 10(10)Section 143(1)

Srinivasa Mohan Tumati, Tenali vs. DCIT, Circle 42(3)(1), Mumbai

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

ITA 4081/MUM/2026[2020-21]Status: DisposedITAT Mumbai09 Sept 2026AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Prabhash Shankar

For Appellant: AAHPT3921E
Section 10Section 10(10)Section 143(1)

Gopalakrishnan Sriram, Chennai vs. ITO, Ncw-4(6), Chennai

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1525/CHNY/2026[2020-21]Status: DisposedITAT Chennai05 Aug 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपीलसं./Ita No.1525/Chny/2026 ननिाारण वर्ा / Assessment Year: 2020-21 Gopalakrishnan Sriram, The Income Tax Officer, 14, Third Main Road, Vs. Non-Corp Ward-4(6), Vijayanagar, Velachery, Chennai. Chennai– 600 042. [Pan: Aatps-1576-N] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By : Mr. N. Arjun Raj, Advocate प्रत्यथी की ओर से /Respondent By : Mr. Banoth Akhil Ram Naik, Jcit

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mr. Banoth Akhil Ram Naik, JCIT
Section 10Section 143(1)

Rajendra Kumar, Ranchi vs. Income Tax Officer, Ward-W2(1), Ranchi

In the result, this appeal of the assessee is allowed

ITA 116/RAN/2026[2020-21]Status: DisposedITAT Ranchi18 Jun 2026AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay

Section 10Section 143(1)

Siddharth Balukeswar Sar, Navi Mumbai vs. Assessing Officer, Mumbai

The appeal of the assessee is treated as allowed for statistical purposes

ITA 4050/MUM/2026[2019-20]Status: DisposedITAT Mumbai18 Jun 2026AY 2019-20

Bench: The Learned Cit(A), It Is Seen That The Assessee Had, Inter Alia, Challenged The Assessment On The Ground That Adequate Opportunity Was Not Afforded During The Appellate Proceedings & Had Also Disputed The Disallowance Of Various Deductions & Exemptions Claimed Under Sections 10(13A), 10(14), 10(5), 10(10), 10(10Aa)(Ii) & Deduction Under Section 80C Of The Act. The Assessee Had Further Raised A Ground Regarding Delay In Filing Of The First Appeal & Sought Condonation Thereof.

Section 147Section 80C

Amulya Kumar Das, Cuttack vs. ITO Ward 1(1), Cuttack

In the result, the appeal of the assessee is allowed

ITA 328/CTK/2026[2020-21]Status: DisposedITAT Cuttack02 Jun 2026AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.328/Ctk/2026 (धििाारणवर्ा / Assessment Year : 2020-2021) Amulya Kumar Das Vs Ito, Ward-1(1), Cuttack Qr No.F/2, Occ Colony, Jagatpur, Cuttack-754021 Pan No. :Apmpd 3485 M (अपीलार्थी/Appellant) .. (प्रत्यर्थी / Respondent) धििााररतीकीओरसे /Assessee By : Shrisatyanarayan Jethi, Ar राजस्वकीओरसे /Revenue By : Shri Vijay Singh, Sr.Dr सुनवाईकीतारीख/ Date Of Hearing : 02/06/2026 घोषणाकीतारीख/Date Of Pronouncement : 02/06/2026 आदेश / O R D E R Perbench: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Appeal No.Nfac/2019-20/10076235 Order Dated17/03/2023 For The Assessment Year 2020-21. 2. Satyanarayan Jethi, Ar Appeared On Behalf Of The Assessee & Shri Vijay Singh, Sr. Dr Represented On Behalf Of The Revenue.

For Appellant: ShriSatyanarayan Jethi, ARFor Respondent: Shri Vijay Singh, Sr.DR
Section 10

Khadija Sainul Abeeb Nalakath, Navi Mumbai vs. Asst. Director of Income Tax, Kolkata

ITA 7006/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Jan 2026AY 2020-21

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Nagnath Pasale, Sr. DR
Section 10Section 143(1)

Uma Dutt Sharma, Mumbai vs. Income Tax Officer, Ward 2(1)(1), 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)

Kriteshwar Prasad Singh, Panvel vs. Asst/Dy CIT, Circle 2(1)(1), Vadodara

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

ITA 268/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.268/Ahd/2025 िनधा"रण वष" /Assessment Year : 2022-23 Kriteshwar Prasad Singh The Asst./Dy.Cit बनाम/ F.No.07, Lilac Bldg Circle-2(1)(1) V/S. Godrej Sky Garden Vadodara – 390 007 Takka, Panvel – 410 206 "थायी लेखा सं./Pan: Ahlps 7784 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Bhupendra C. Meha, Adv. Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2022-2023. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. 143 1 A The Ld Addl Jcit A Grossly Erred On Facts & In Law In Dismissing The Appeal Without Adjudicating The Preliminary Issue Raised Regarding The Violation Of Statutory Provision Of Sec 143 1 A Of The Income Tax Act 1961 The Act In The Form Of Kriteshwar Prasad Singh Vs. Asst/Dy Cit Asst. Year : 2022-23

For Appellant: Shri Bhupendra C. Meha, AdvFor Respondent: Shri Abhijit Sr.DR
Section 10Section 143(1)Section 143(1)(a)Section 250

Kailash Narayan Shridhar, Vadodara vs. Deputy CIT Circle 4(1), Vadodara

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

ITA 979/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad26 Aug 2025AY 2022-23

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Krutarth Desai, C.AFor Respondent: Shri Abhijit, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 250Section 89(1)

Sabbirahmed Basirahmed Shaikh, Dabhoi vs. Income Tax Officer, Ward 4(1)(7), Vadodara

In the result, the appeal of the assessee is allowed

ITA 205/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad01 Aug 2025AY 2021-22

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2021-22 Sabbirahmed Basirahmed Shaikh Ito, Ward-4(1)(7) 5-Jantanagar Society Vs. Vadodara. O/S.Mahudi Bhagol At & Post Dabhoi Pan : Agtps 9809 A (Applicant) (Responent) : Shri Bhupendra C. Mehta, Advocate Assessee By : Shri Amit Pratap Singh Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 01/08/2025

For Appellant: Shri Amit Pratap Singh Sr.DR
Section 10Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 250Section 89(1)

Kishorchandra Motilal Rajput, Bharuch vs. DCIT, Circle 2(1)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 819/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Bhupendra C. Mehta, AdvocateFor Respondent: Shri Kamal Deep Singh, Sr DR
Section 10Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 250Section 89(1)

Ashwani Kumar Sharma, Panchkula vs. Income Tax Officer, Ward- 1 Panchkula, Panchkula

In the result, the appeal of the assessee is dismissed

ITA 652/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh24 Jun 2025AY 2020-2021
Section 10Section 10(10)(i)Section 10ASection 143(2)Section 143(3)

Ravindra Jagannath Saindane, Mumbai vs. Asst/Dy, Circle 2(1)(1), Vadodara

The appeal of the assessee is treated as allowed for statistical purposes

ITA 207/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2022-23

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaआयकर अपील सं /Ita No. 207/Ahd/2025 िनधा"रण वष" /Assessment Year : 2022-23 Ravindra Jagannath Saindane Asst./Dy. Cit बनाम/ B2/8/13 Circle-2(1)(1) V/S. Sector-16 Vadodara Vashi Navi Mumbai – 400 703 "थायी लेखा सं./Pan: Ahfps 2405 R (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Shri Bhupendra C. Mehta, Advocate Revenue By : Shri Sanjay Jain, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 29/04/2025 घोषणा की तारीख /Date Of Pronouncement: 30/04/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax, National Faceless Appeal Centre, Delhi [Hereinafter Referred To As ‘Cit(A)’], Dated 12/12/2024 Passed For The Assessment Year (Ay) 2022-23. 2. The Assessee, In This Appeal, Has Taken Following Grounds Of Appeal: “1. The Ld Addl Jcit A Grossly Erred On Facts & In Law In Dismissing The Appeal Without Adjudicating The Preliminary Issue Raised Regarding The Violation Of Statutory Provision Of Sec 143 1 1 A Of The Income Tax Act 1961 The Act In The Form Of Non Issue & Service Of The Notice By The Ld Ao Us 143 1 A Of The Act Before Making The Adjustment Of Rs. 1025170. Ravindra Jagannath Saindane Vs.Asst.Dy.Cit Cir-2(1)(1), Vadodara Asst. Year : 2022-23

For Appellant: Shri Bhupendra C. Mehta, AdvocateFor Respondent: Shri Sanjay Jain, Sr.DR
Section 10Section 143Section 143(1)

Vinaykumar Ram Kamal Pandey, Bharuch Gujarat vs. Asst. Director of Income Tax, CPC, Bengaluru

The appeal of the assessee is allowed for statistical

ITA 1482/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2020-21

Bench: Shri Kul Bharat & Smt. Annapurna Gupta

For Appellant: Shri Krutarth Desai, ARFor Respondent: Shri B.P. Srivastav, Sr.DR
Section 10Section 143(1)Section 143(1)(a)Section 250(5)Section 89(1)

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)

Duresh Sharma, Hisar vs. ITO, Hisar

In the result appeal filed by the assessee partly allowed

ITA 1379/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Jun 2017AY 2010-11

Bench: Shri R. K. Pandaita No. 1379/Del./2017 : Asstt. Year : 2010-11

For Appellant: Sh.Satyen Sethi, Arti Trana Panda, AdvFor Respondent: Sh. R.C. Danday, CIT. D.R
Section 10Section 10(10)(i)Section 10(10)(ii)Section 10(10)(iii)

Dr. Sb Kalidhar, Punjab vs. ITO, Hisar

In the result, appeal of the assessee is allowed

ITA 1087/DEL/2016[2009-10]Status: DisposedITAT Delhi28 Sept 2016AY 2009-10

Bench: Sh. N. K. Sainiita No. 1087/Del/2016 : Asstt. Year : 2009-10 Dr. Sb Kalidhar, Vs Income Tax Officer, Villa 709, Gillco Valley, Kharar, Ward-4, Sector-14, Sas Nagar, Punjab-140301 Hisar-125001 (Appellant) (Respondent) Pan No. Abspk1518Q Assessee By : Sh. Sb Kalidhar Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 22.09.2016 Date Of Pronouncement : 28.09.2016 Order This Is An Appeal By The Assessee Against The Order Dated 12.01.2016 Of Ld. Cit(A), Hisar.

For Appellant: Sh. SB KalidharFor Respondent: Sh. F. R. Meena, Sr. DR
Section 10Section 10(10)(iii)Section 143(1)Section 271(1)(c)

Anant Kumar Gupta, Hisar vs. ITO, Hisar

In the result, the appeal is partly allowed

ITA 1361/DEL/2016[2010-11]Status: DisposedITAT Delhi10 Aug 2016AY 2010-11

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

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