Section 10(10B) of the Income Tax Act

Income-tax Act, 2025: s.19

Section 10(10B) 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(10B) is CIT v. Ajit Kumar Bose (165 ITR 90), cited in 7 of the 1,303 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10B)

CIT v. Ajit Kumar Bose
165 ITR 90 · 1987 · High Court
7
citing judgments
CIT v. Hindustan Photo Film Workers Welfare Centre (CITU) vs. Government of India
151 DTR 185 · 2017 · Reported
3
citing judgments

Judgments on Section 10(10B)

Sunita Namdeo Wagh, Mumbai vs. ITO WD-2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 339/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Sunita Namdeo Wagh, Mumbai vs. ITO WD-2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 338/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Lalitkumar Pandharinath Joshi, Mumbai vs. ITO WD-2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 332/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Lalitkumar Pandharinath Joshi, Mumbai vs. ITO WD-2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 331/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Rohidas Dajbhau Bhamare, Mumbai vs. ITO, Ward 1, Dhule

Accordingly, Appeals of the assessee(s) are allowed

ITA 329/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Namdev Kashinath Kasar, Mumbai vs. ITO, Ward 2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 328/PUN/2026[400020]Status: DisposedITAT Pune27 Mar 2026

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Namdeo Kashinath Kasar, Mumbai vs. ITO, Ward 2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 327/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Chandrakant Parshuram Shirole, Mumbai vs. ITO, Ward 2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 326/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Chandrakant Parshuram Shirole, Mumbai vs. ITO, Ward 2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 325/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Arvind Pandurang Kajawe, Mumbai vs. ITO, Ward 2(1), Nashik

Accordingly, Appeals of the assessee(s) are allowed

ITA 324/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Vishakha Avinash Joshi, Mumbai vs. ITO, Ward 1(1), Kolhapur

Accordingly, Appeals of the assessee(s) are allowed

ITA 321/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Vishakha Avinash Joshi, Mumbai vs. ITO, Ward 1(1), Kolhapur

Accordingly, Appeals of the assessee(s) are allowed

ITA 310/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Rohidas Dajbhau Bhamare, Mumbai vs. ITO WD-1, Dhule

Accordingly, Appeals of the assessee(s) are allowed

ITA 309/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Dhanajay Bhagwanrao Degaonkar, Mumbai vs. ITO, Ward 1, Nanded

Accordingly, Appeals of the assessee(s) are allowed

ITA 307/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Dhanajay Bhagwanrao Degaonkar, Mumbai vs. ITO, Ward 1, Nanded

Accordingly, Appeals of the assessee(s) are allowed

ITA 306/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Sunita Dnyaneshwar Khamkar, Mumbai vs. ITO, Ward 1(1), Kolhapur

Accordingly, Appeals of the assessee(s) are allowed

ITA 305/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Sunita Dnyaneshwar Khamkar, Mumbai vs. ITO, Ward 1(1), Kolhapur

Accordingly, Appeals of the assessee(s) are allowed

ITA 304/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Rajendra Himmatrao Patil, Mumbai vs. ITO, Ward 1(4), Jalgaon

Accordingly, Appeals of the assessee(s) are allowed

ITA 303/PUN/2026[2020-21]Status: DisposedITAT Pune27 Mar 2026AY 2020-21

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Rajendra Himmatrao Patil, Mumbai vs. ITO, Ward 1(4), Jalgaon

Accordingly, Appeals of the assessee(s) are allowed

ITA 302/PUN/2026[2021-22]Status: DisposedITAT Pune27 Mar 2026AY 2021-22

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.302 & 303/Pun/2026 Assessment Years : 2021-22 & 2020-21 Rajendra Himmatrao Patil, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 1(4), Jalgaon. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Aaqpp9245G Appellant Respondent आयकर अपील सं. / Ita Nos.325 & 326/Pun/2026 Assessment Years : 2020-21 & 2021-22 Chandrakant Parshuram Vs. Income Tax Officer, Shirole, Ward 2(1), Nashik. C/O. Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Ateps6565M Appellant Respondent आयकर अपील सं. / Ita Nos.327 & 328/Pun/2026 Assessment Years : 2020-21 & 2021-22 Namdeo Kashinath Kasar, Vs. Income Tax Officer, C/O. Padvekar Law Chambers, Ward 2(1), Nashik. 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400 020 Maharashtra Pan : Amypk6105E Appellant Respondent

Jayendra Bipinchandra Patel, Gandhinagar vs. Itoward-7(2)(1), Ahmedabad

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

ITA 190/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2021-22

Bench: Ms. Suchitra Kamble

For Appellant: Shri Parin S Shah, A.RFor Respondent: Shri Arvind Kumbhare, Sr. DR
Section 10Section 249(3)