Section 10(13A) of the Income Tax Act

Income-tax Act, 2025: s.11

Section 10(13A) falls under section 10 of the Income-tax Act, 1961, which corresponds to section 11 (Incomes not included in total income) of the Income-tax Act, 2025.

Read section 11 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(13A) is IBS Software (P.) Ltd. v. UOI (158 Taxmann.com 209), cited in 5 of the 68 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)

Chiguruvada Dileep Kumar, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal filed by assessee in ITA No

ITA 143/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

Chiguruvada Dileepkumar, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(3)(1), Bengaluru

In the result, the appeal filed by assessee in ITA No

ITA 832/BANG/2023[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

Shri Neerav Shailesh Parekh, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-11, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 535/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2008-09

Bench: Ms. Suchitra Kambleassessment Year: 2008-09

Section 143(1)Section 143(2)Section 48

Shri Om Prakash Adukia, Mumbai vs. DCIT, Central Circle 7(1), Mumbai

ITA 1867/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Oct 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: Shri Vimal Punmiya, C.AFor Respondent: Ms. Madhu Malti Ghosh, CIT D.R
Section 10Section 153ASection 57

Shri Om Prakash Adukia, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle -7(1), Mumbai

ITA 1866/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Oct 2023AY 2016-17

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: Shri Vimal Punmiya, C.AFor Respondent: Ms. Madhu Malti Ghosh, CIT D.R
Section 10Section 153ASection 57

Henrietta Maria Pereira, Mumbai vs. DCIT Cir-17(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 1914/MUM/2023[2002-03]Status: DisposedITAT Mumbai18 Sept 2023AY 2002-03

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.1914/मुं/2023 (िन.व. 2002-2003) Henrietta Maria Pereira, B/602, Vintage Chs Ltd, Ic Colony, Borivali (West),Mumbai – 400 103 Pan: Akupp5344E ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner Of Income Tax, Circle -17(1), Room No.117/135, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Jitendra Singh "ितवादी "ारा/Respondent By : Shri H.M.Bhatt सुनवाई की ितिथ/ Date Of Hearing : 14/09/2023 घोषणा की ितिथ/ Date Of Pronouncement : 18/09/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Jitendra SinghFor Respondent: Shri H.M.Bhatt
Section 10Section 143(3)Section 147

Shri. Ravindra R V, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-5(3)(2), Bengaluru

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

ITA 393/BANG/2023[2020-21]Status: DisposedITAT Bangalore07 Sept 2023AY 2020-21

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year: 2020-21

For Appellant: Shri Sheeresh Kumar Hegde, A.RFor Respondent: Dr. Nischal, D.R
Section 10Section 143(1)(a)

Aman Kumar Jain, New Delhi vs. ITO, Ward 71(1), Delhi

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

ITA 267/DEL/2023[2020-21]Status: DisposedITAT Delhi30 Jun 2023AY 2020-21
For Appellant: Shri Nirbhay Mehta, CAFor Respondent: Shri Sumesh Swani, Sr. DR
Section 10

Sri. Sanjay Ramprakash Saxena, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 176/BANG/2023[2009-10]Status: DisposedITAT Bangalore25 May 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2009-10 Shri. Sanjay Ramprakash Saxena, Dcit, G1, Smr Devmuk Cpc, Sy. No.97/104, 9Th Main, Vs. Bengaluru. Bannerghatta Road, Vijaya Bank Layout, Bengaluru – 560 076. Pan : Aozps 7209 E Appellant Respondent Assessee By : Shri. Bharath Shetty, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel. Date Of Hearing : 17.05.2023 Date Of Pronouncement : 25.05.2023

For Appellant: Shri. Bharath Shetty, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 10Section 10(13)Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 17(2)Section 250Section 80CSection 80D

Shri Shri Chittaranjaj Kumar, Bhilai(Cg) vs. The Deputy Commissioner of Income Tax-1, Bhilai(Cg)

ITA 149/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Sept 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.149/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Shri Chittaranjan Kumar F-10, Chpl, Dreams Homes, Smriti Nagar, Bhilai (C.G.) Pan : Afqpk7571K .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R. B Doshi, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 10Section 143(2)Section 143(3)

Pankaj Kayathwal, Faridabad vs. ITO, Ward- 2(4), Noida

The appeal of the assessee is partly allowed

ITA 742/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Jul 2022AY 2014-15

Bench: Shri Kul Bharat

Section 10Section 143(3)Section 24

Shri Anilkumar M. Jain, Ahmedabad vs. The ACIT, Circle-5(2), Ahmedabad

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

ITA 476/AHD/2019[2004-05]Status: DisposedITAT Ahmedabad09 Jun 2022AY 2004-05

Bench: Smt. Annapurna Gupta, Accountant Memebr & Shri Mahavir Prasad, Judicial Memebr

For Appellant: Shri Deepak Soni, A.RFor Respondent: 06/06/2022
Section 10Section 271(1)(c)Section 273B

Shri Gaurav Kanaujia, Bangalore vs. Income Tax Officer, Ward- 5(3)(5), Bangalore

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

ITA 9/BANG/2021[2012-13]Status: DisposedITAT Bangalore03 Mar 2021AY 2012-13

Bench: Shri George George K

For Appellant: Sri.Balram R Rao, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 10Section 143(2)Section 143(3)Section 234B

Sudip Rungta, Kolkata vs. DCIT, Circle - 49, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2370/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 Jan 2020AY 2011-12

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2370/Kol/2017 (िनधा"रणवष" / Assessment Year: 2011-12) Sudip Rungta Vs. Dcit, Circle-49, Kolkata

For Appellant: Shri Dilip S.Damle, FCAFor Respondent: Shri Supriyo Pal, JCIT Sr. DR
Section 10Section 143(3)

Hira Lal Agarwal, New Delhi vs. DCIT, Circle - 1, Siliguri

Appeal is partly allowed in above terms

ITA 146/KOL/2018[2011-12]Status: DisposedITAT Kolkata22 Nov 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2011-12 Hira Lal Agarwal V/S. Dcit, Circle-1, C/O Kishore Kumar Lohia, Aayakar Bhawan, 2Nd Floor, Smritidham Paribahan Nagar, Building Opposite Hotel Matigara,Siliguri Gate Way, Sevoke Road, Siliguri-734001 [Pan No.Acmpa 4071 B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri C.J. Singh, Jcit Sr-Dr ""यथ" क" ओर से/By Respondent 03-09-2019 सुनवाई क" तार"ख/Date Of Hearing 22-11-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Commissioner Of Income Tax (Appeals)-Siliguri’S Order Dated 18.12.2017 Passed In Case No.95/Cit(A)/Slg/2015-16, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. Learned Counsel Submits At The Outset That The Assessee No More Wishes To Press For His Legal Ground Challenging Validity Of Re-Opening. The Same Is Therefore Rejected As Not Pressed. 3. Next Comes The Latter Issue On Merits Qua Correct Application Of Sec. 10(13A) In Respect Of Any Special Allowance Granted To An Assessee By His Employer To Meet Expenditure Actually Incurred On Payment Of Rent (By

Section 1Section 10Section 143(3)

Sri Anant Pandurangacharya Dambal, Davangere vs. The Assistant Commissioner of Income Tax Circle-1(1), Hubli

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed for statistical purposes

ITA 3138/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jun 2019AY 2012-13

Bench: Shri Jason P Boazassessment Year : 2012-13 Shri Anant Pandurangacharya Vs. The Assistant Commissioner Of Dambal, Income Tax, C/O Smt. Nagarathnamma, Circle – 1[1], W/O. Shri H. Chandrappa, Hubballi. Door No.1813/42, Teachers Colony, 4Th Main, 9Th Cross, Vidyanagar, Davangere – 577 005. Pan : Agvpd 6639 D Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Sumer Singh Meena, Addl. Cit Date Of Hearing : 25.04.2019 Date Of Pronouncement : 12.06.2019

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sumer Singh Meena, Addl. CIT
Section 10Section 10(14)(ii)Section 139(1)Section 144Section 148

Sri Manoj Chakraborty, Kolkata vs. ACIT, Circle - 27, Kolkata

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

ITA 1606/KOL/2018[2011-12]Status: DisposedITAT Kolkata20 Dec 2018AY 2011-12

Bench: "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, Jm] I.T.A. No. 1606/Kol/2018 Assessment Year: 2011-12

Section 10

Deepak Walia, New Delhi vs. ITO, Ward-71(2), New Delhi

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

ITA 3154/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Nov 2018AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Deepak Walia, Vs. Ito, Y-852-853, Phase-1, Ward-71(2), Sultan Puri Road, New Delhi. Nangloi, New Delhi. Pan: Aalpw3497N (Appellant) (Respondent) Assessee By : Shri Rajesh Jain, Ca Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 27.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 04.11.2016 Of The Cit(A)-21, New Delhi, Relating To Assessment Year 2010-11. 2. The Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Derives Income From Salary. He Filed His Return Of Income On 28Th July, 2010 Declaring Total Income Of Rs.4,05,620/-. During The Course Of Assessment Proceedings, The Assessing Officer Asked The Assessee To Furnish The Details & Evidence In Support Of The Claim Of Deduction U/S 10 Amounting To Rs.1,15,350/-. He Also Asked The Assessee To File The Copy Of Certificate In Respect Of Payment Of Rs.75,000/- To Lic In Respect Of Jeney

For Appellant: Shri Rajesh Jain, CAFor Respondent: Shri D.S. Rawat, Sr.DR
Section 10Section 68Section 69Section 80C

Mr. Patrick Viellard, New Delhi vs. DDIT, New Delhi

In the result appeal of the assessee is allowed

ITA 6098/DEL/2015[2009-10]Status: DisposedITAT Delhi16 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Rajesh Chopra, CAFor Respondent: Shri Sujit Kumar, Sr. DR
Section 10Section 143(1)Section 143(2)Section 143(3)Section 209Section 234BSection 234C

Shri Anilkumar M. Jain, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-5(2), Ahmedabad

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

ITA 2455/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad25 Jun 2018AY 2004-05
For Appellant: Written submissionFor Respondent: Shri Prasoon Kabra, Sr. D.R
Section 10Section 143(3)Section 144Section 144ASection 271(1)(c)Section 273BSection 50C