Section 10(10D) of the Income Tax Act

The decision most relied on for Section 10(10D) is CIT v. Rajan Nanda (349 ITR 8), cited in 21 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10D)

CIT v. Rajan Nanda
349 ITR 8 · 2012 · High Court
21
citing judgments
CIT v. Toshoku Ltd.
158 ITR 525 · Reported
5
citing judgments

Judgments on Section 10(10D)

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

ARAVINDAN RENGASAMY,CHENNAI vs. ACIT (INTERNATIONAL TAXATION),, MADURAI

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay application is dismissed as infructuous

ITA 3297/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Dec 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3297/Chny/2025 & S.A No.115/Chny/2025 िनधा%रण वष% /Assessment Year: 2019-20 Aravindan Rengasamy, The Asst. Commissioner Of Income C/O. Sundaram & Narayanan, Vs. Tax (International Taxation), Chartered Accountants, Madurai. 18 Balaiah Avenune, Luz Churchroad, Mylapore, Chennai – 600 004. Pan: Apupr 6827B

For Appellant: Mr.K. Meenakshi Sundaram, C.A *+For Respondent: Ms. E.Pavuna Sundari, CIT
Section 127Section 147Section 148Section 148ASection 151ASection 69

PENNINTI VIVEKANANDA RAO,HYDERABAD vs. ADIT (INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1494/HYD/2025[2020-21]Status: DisposedITAT Hyderabad19 Nov 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1494/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Penninti Vivekananda Vs. Adit (International Rao, Hyderabad Taxation)-2 Pan:Ayupp1895L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Smt. U Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Penninti Vivekananda Rao (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-10, Hyderabad (“Ld. Cit(A)”) Dated 29.07.2025 For The A.Y 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate H SrinivasuluFor Respondent: : Smt. U Mini Chandran, CIT(DR)
Section 143(2)Section 270A

TRIVENI DEVI BHUTRA,KOLKATA vs. INCOME TAX OFFICER WARD 61(4), KOLKATA

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

ITA 965/KOL/2025[2017-18]Status: DisposedITAT Kolkata14 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 10DSection 115BSection 139(4)Section 143(1)Section 80C

ANUPAMA AGARWAL,DELHI vs. DCIT 61.1, DELHI

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 5676/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Nov 2025AY 2018-19

Bench: Shri Mahavir Singh, Hon’Bleasstt. Year : 2018-19

For Appellant: NoneFor Respondent: Shri Manoj Kumar, Sr. DR
Section 10Section 143(3)Section 54Section 69

YAMINI ARJAN BHARWANI,KOLKATA vs. ITO, WARD 30(1), , KOLKATA

Appeal of the assessee is allowed for statistical purposes

ITA 800/KOL/2025[2017-2018]Status: DisposedITAT Kolkata30 Oct 2025AY 2017-2018

Bench: April 1, 2012. No restriction on the premium-to-sum assured ratio was there. The policy was purchased by appellant on 29.01.2011 For exemption under Section 10(10D), the amount must be received as part of a matured policy or a payment on the occurrence of a specified contingency (e.g., death of the insured). In the case of premature termination (e.g. surrender of ULIP), the exemption will still be available if the conditions (e.g, death of the insured) above are met. Presently, the pre matu

Section 10Section 10(100)Section 250

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 462/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 194D

BALBIRSINGH BALWANTSINGH CHHABRA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -3(1)(1), MUMBAI

ITA 2295/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Aug 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Balbirsingh Balwantsingh Dcit, Cc-3(1)(1) B-34, Nice, Midc Satpur Room No. 607 Nashik, Maharashtra Vs. Aayakar Bhavan Pincode No.- 422 007. M.K.Road Mumbai-400 020. Pan : Addpc7217K Appellant Respondent

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri Devendra Jain
Section 10Section 2(14)(c)

SELINA N. SHETH ,MUMBAI vs. INCOME TAX OFFICER -17(3)(1), MUMBAI

In the result, the ground No

ITA 2352/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Selina N. Sheth Ito, Ward – 17(3)(1), M/S. Kalyaniwalla & Mistry Llp, Vs Aayakar Bhawan, M.K. Road, Esplanade House, 2Nd Floor, Mumbai – 400020. 29 Hazarimal Somani Marg, Fort, Mumbai – 400001. [Pan: Aabps9851L] Appellant / Assessee Respondent / Revenue

Section 10(38)Section 148Section 2(14)Section 254(1)Section 57

DARSHANA DAVE,KANPUR vs. ITO, WARD 1(3)(5), KANPUR, DCIT, CPC

The appeal of the assessee stands dismissed

ITA 189/LKW/2024[2017-18]Status: DisposedITAT Lucknow25 Aug 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ms. Darshana Dave V. The Ito 14/75, Civil Lines Ward 1(3)(5) Kanpur (U.P) Kanpur Tan/Pan:Ahepd2111L (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 07.02.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Filed Her Return Of Income For The Year Under Consideration On 14.09.2017, Declaring A Total Income Of Rs.7,91,625/-, Claiming Long Term Capital Loss Of Rs.8,69,268/-. The Centralized Processing Centre (Cpc), Bangalore Processed The Return Of The Assessee Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) & Passed An Order Dated 11.01.2019, Computing The Total Income Of The Assessee At Rs.34,46,712/-, Thereby Raising A Demand Of Rs.9,59,106/- As Against The Refund Of Rs.39,250/- Computed By The Assessee. Against This Order, The Assessee Filed

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 10Section 143(1)Section 154Section 250Section 80C

SAKINABAI SAIFUDDIN MAKATI,JAMNAGAR vs. AO, AAYKAR BHAWAN, JAMNAGAR

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

ITA 403/RJT/2025[2014-15]Status: DisposedITAT Rajkot19 Aug 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.403/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Sakinabai Saifuddin Makati बनाम Income Tax Officer, /Vs. C-2/333 Gidc Shanker Tekri, Ward-3(1), Jamnagar, Aaykar Udyog Nagar, Udyog Nagar S.O. Bhawan, Jamnagar-361 005 Jamnagar-361004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatpv770N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sanjeev Buddh, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. D.R
Section 10Section 144Section 250

SHABBIR SAIFUDDIN MAKATI,JAMNAGAR vs. THE ITO, WARD-3(1),, JAMNAGAR

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

ITA 419/RJT/2025[2014-15]Status: DisposedITAT Rajkot18 Aug 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.419/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Shabbir Safuddini Makati बनाम Income Tax Officer, Ward-2(6), Jamnagar, Aaykar /Vs. C-2/333, Gidc, Shankar Bhwan, Jamnagar-361 004 Tekari, Udyog Nagar, Jamnagar-361004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acdpm8899E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sanjeev Buddh, Ld.A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R
Section 10Section 143(3)Section 250Section 253(3)

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

ITA 410/RPR/2025[2017-18]Status: DisposedITAT Raipur22 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 154Section 194DSection 80C(5)

HIREN RAMESHBHAI PATEL,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(2), AHMEDABAD

ITA 681/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2016-17

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2016-17

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri B.P. Srivastava, Sr. D.R
Section 143(2)Section 250Section 56(2)(vii)Section 68

KUNDANBEN MAHESHCHANDRA GOR,UMBERGAON vs. INCOME TAX OFFICER, VAPI

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

ITA 728/SRT/2024[2015-16]Status: DisposedITAT Surat29 May 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.728/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Kundanben Maheshchandra Gor, Vs. The Ito, Plot No 1502, 3Rd Phase, Ward-5, Gidc, Umbergaon - 396195 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awkpg6190P (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Chetan Khakhkhar, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 20/03/2025 Date Of Pronouncement 29/05/2025

Section 10Section 143(2)Section 250Section 56(2)(vii)

ROHIT JAYANTILAL SONI,DAHOD vs. THE ACIT, CIRCLE INTL. TAXATION, VADODARA

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

ITA 1800/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad26 May 2025AY 2016-17

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 10Section 10(100)Section 147Section 80D

HARDIAL SINGH,HOSHIARPUR vs. INCOME TAX OFFICER, HOSHIARPUR

ITA 185/ASR/2024[2016-2017]Status: DisposedITAT Amritsar11 Apr 2025AY 2016-2017

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh.Parveen Jain, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. D. R
Section 10Section 148Section 2(14)Section 2(14)(c)Section 80C

NARAYANAN MUKUNDAN,VALIYAKUNNU vs. ITO, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee stands partly allowed

ITA 912/COCH/2023[2016-2017]Status: DisposedITAT Cochin27 Mar 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2016-17 Narayanan Mukundan .......... Appellant Mukunda Niwas, Attingal P.O. Thiruvananthapuram 695101 [Pan: Bdmpm7286A] Vs. The Income Tax Officer .......... Respondent Ward - 1(3), Thiruvananthapuram

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 10Section 139(1)Section 147Section 148

MS BINA SURESH GIDWANI,MUMBAI vs. ITO INT WARD 2(3)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed on the alternative submission raised

ITA 903/MUM/2023[2014-2015]Status: DisposedITAT Mumbai06 Mar 2025AY 2014-2015

Bench: Smt. Beena Pillai () & Shri Renu Jauhri ()

Section 10

MR. ATUL HIRAJI MARU,MUMBAI vs. ACIT CIRCLE 19(1), MUMBAI

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

ITA 4064/MUM/2024[2020-21]Status: DisposedITAT Mumbai17 Oct 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Rajeev Waglay, A/RFor Respondent: Shir Lieder Panicker (Sr. D/R)
Section 57

Showing 1–20 of 28 · Page 1 of 2