Section 10(13A) of the Income Tax Act

The decision most relied on for Section 10(13A) is IBS Software (P.) Ltd. v. UOI (158 Taxmann.com 209), cited in 5 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(13A)

IBS Software (P.) Ltd. v. UOI
158 Taxmann.com 209 · 2024 · High Court
5
citing judgments

Judgments on Section 10(13A)

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

ITA 1830/HYD/2025[2022-23]Status: DisposedITAT Hyderabad13 Mar 2026AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.Nos.1829 & 1830/Hyd/2025 Assessment Years 2020-2021 & 2022-2023 Veera Reddy Posham, The Acit, Nalgonda – 508 246 Central Circle-1(1), Vs. Telangana. Hyderabad. Telangana. Pan Aijpp0376P (Applicant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.03.2026 घोषणा की तारीख/Pronouncement: 13.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

ITA 1829/HYD/2025[2020-21]Status: DisposedITAT Hyderabad13 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita.Nos.1829 & 1830/Hyd/2025

For Appellant: -None-For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

MEHUL PRAVINCHANDRA SHETH ,MUMBAI vs. DCIT, C.C 1(2), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4702/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Mar 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

Section 10Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 270ASection 274

SUDHIR NAMDEV KADAM,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(4), MUMBAI

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

ITA 7175/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Mar 2026AY 2020-21

Bench: Shri Rahul Chaudhary & Shri Bijayananda Prusethsudhir Namdev Kadam, Vs. Ito Ward 42(3)(4) 501/1/A Wing Panchasheel Kautilya Bhavan, Mumbai-400051. Chs, Dr E Moses Road, Worli Naka, Mumbai, Mumbai, Worli S.O 400018. Pan/Gir No: Aqypk0373Q (Appellant) (Respondent) Appellant By Shri Prateek Jain Respondent By Ms. Deepika Arora (Sr Dr) Date Of Hearing 04.03.2026 Date Of Pronouncement 09.03.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 10Section 133(6)Section 144Section 147Section 148Section 148ASection 24Section 250Section 80CSection 80D

ANWESH KUMAR CHAKRABORTY,KOLKATA vs. ASSESSING OFFICER, JAMSHEDPUR

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes only

ITA 207/RAN/2025[2015-16]Status: DisposedITAT Ranchi19 Jan 2026AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Anwesh Kumar Chakraborty, Assessing Officer, Flat No. 04, Ashabori Apartment, 11/1 Jamshedpur. Vs. Kolupara Lane, Dhakuria, Kolkata-700031 (West Bengal) Pan No. Aiqpc 6936 M Appellant/ Assessee Respondent/ Revenue

Section 10Section 144Section 144BSection 147Section 148Section 80D

PRITAM SHRIKANT PARVATKAR,PUNE vs. DCIT, CIRCLE-12, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 2526/PUN/2025[2015-16]Status: DisposedITAT Pune15 Dec 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2525 & 2526/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Pritam Shrikant Parvatkar, Vs. Dcit, Circle-12, Pune. 19, Jaydeo Nagar, Sinhgad Road, Pune- 411030. Pan : Abqpp3304F Appellant Respondent Assessee By : Shri Vimal Punmiya Shri Vishvjeet Nagda Revenue By : Shri Manoj Tripathi Date Of Hearing : 08.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 08.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16 Respectively. 2. Since Identical Facts Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2526/Pun/2025 For Adjudication.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Manoj Tripathi
Section 10Section 10(14)Section 147

PRITAM SHRIKANT PARVATKAR,PUNE vs. DCIT, CIR-12, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 2525/PUN/2025[2015-16]Status: DisposedITAT Pune15 Dec 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2525 & 2526/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Pritam Shrikant Parvatkar, Vs. Dcit, Circle-12, Pune. 19, Jaydeo Nagar, Sinhgad Road, Pune- 411030. Pan : Abqpp3304F Appellant Respondent Assessee By : Shri Vimal Punmiya Shri Vishvjeet Nagda Revenue By : Shri Manoj Tripathi Date Of Hearing : 08.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 08.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16 Respectively. 2. Since Identical Facts Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2526/Pun/2025 For Adjudication.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Manoj Tripathi
Section 10Section 10(14)Section 147

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

ITA 401/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

Section 10Section 143(2)Section 143(3)Section 270ASection 57

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

ITA 400/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

Section 10Section 143(2)Section 143(3)Section 270ASection 57

SHARAD SINHA,BANGALORE vs. ACIT, CIRCLE 17(1), MUMBAI, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 4325/MUM/2025[2016-2017]Status: DisposedITAT Mumbai07 Oct 2025AY 2016-2017

Bench: Shri Pawan Singh & Smt.Renu Jauhrisharad Sinha Vs. Acit, Circle 17(1) 2502, Shobha Marvella, Kautilya Bhavan, Green Glen Layout, Mumbai-400005. Bengaluru-560103. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Bgtps9872A Appellant .. Respondent

For Appellant: Shri Kapil SanghviFor Respondent: Shri Swapnil Choudhary- Sr. AR
Section 10Section 10(14)Section 143(3)Section 154Section 250Section 68

SUNIL SHIGLI,PRESENTLY IN UNITED KINGDOM vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

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

ITA 1500/BANG/2025[2022-23]Status: HeardITAT Bangalore25 Sept 2025AY 2022-23

Bench: Shri Prashant Maharishiassessment Year : 2022-23

For Appellant: Shri Chidambar Chikkerur, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 10Section 139Section 143(2)Section 143(3)

KAPIL KOHLI,NEW DELHI vs. ACIT, CIRCLE-70(1), DELHI

ITA 4423/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Aug 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Chaitanya Poonia, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10Section 143(3)Section 250(6)

KAPIL KOHLI,DELHI vs. ACIT CIRCLE-70(1), DELHI

ITA 4422/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Aug 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Chaitanya Poonia, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10Section 143(3)Section 250(6)

NAVEEN KUMAR,BARWALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, HISAR, HISAR

Appeal is partly allowed in above terms

ITA 1602/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2017-18

Section 10Section 143(3)Section 80G

MITULKUMAR AJITKUMAR DESAI,PANCHMAHAL vs. THE DY.CIT, CIRCLE-4(1), VADODARA

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

ITA 749/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 143(3)Section 69ASection 80C

SHRI VINOD SHARMA,NEW DELHI vs. ACIT, CIRCLE, SHIMLA

In the result, Assessee’s appeal is partly allowed

ITA 1340/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh06 Aug 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1340/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 Vinod Sharma, Acit, बनाम B-1/3, Safdarjang Enclave, Circle, New Delhi-110029. Shimla. Vs. "थायी लेखा सं./Pan No: Abkps1560N अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri. Vishal Mohan, Sr. Advocate With Shri Abhinav, Advocate (Virtual Mode) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 14-05-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 06- 08-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 16-08-2019 Of Ld. Commissioner Of Income Tax (Appeals), Shimla H.P. [ Herein Referred To As ‘Cit(A)’]

For Appellant: Shri. Vishal Mohan, Sr. Advocate with Shri Abhinav, Advocate (Virtual mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 10Section 10(13)Section 54F

MADHU KHATRI, SINGAPORE,SINGAPORE vs. DCIT CIRCLE 3(3)(1), BANGALORE, BANGALORE

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

ITA 1032/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year :2017-18

For Appellant: Shri. Naman Maloo, CAFor Respondent: Shri. Pradeep S, Addl. CIT(DR)(ITAT), Bangalore
Section 10Section 10(14)Section 143(1)Section 90

RAGHVENDRA SINGH THAKUR, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-4(1), RAIPUR, RAIPUR

The appeal is allowed

ITA 242/RPR/2025[2013-14]Status: DisposedITAT Raipur14 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.242/Rpr/2025 "नधा"रण वष" /Assessment Year: 2013-14 Raghvendra Singh Thakur, H.No.238, Sarona, Tatibandh, Raipur, 492001, Chhattisgarh Pan: Akbpt7616E .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Veekas S. Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 10(14)(ii)Section 69rSection 80C

SRIPRAKASH PANY,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-3(1), BHUBANESWAR

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

ITA 336/CTK/2025[2010-11]Status: DisposedITAT Cuttack03 Jul 2025AY 2010-11

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year :2010-11

For Appellant: Shri S.K.Agarwal, CA & Sriprakash Pany, AssesseeFor Respondent: Shri Prateek Kr Mishra, Sr. DR
Section 10Section 143(1)Section 143(2)Section 69

ASHUTOSH GIRISH BHARKHADA ,MUMBAI vs. INCOME TAX OFFICER WARD 41(3)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 929/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jun 2025AY 2020-21

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

Section 10Section 143(1)Section 17(1)

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Section 10(13A) of the Income Tax Act — Case Laws | BharatTax