Section 10(14) of the Income Tax Act

Income-tax Act, 2025: s.11

Section 10(14) 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.

59 judgments on BharatTax turn on Section 10(14).

Judgments on Section 10(14)

Jagdish Balkishan Asawa, Valsad vs. ITO, Ward 5, Vapi

Appeal of the assessee is partly allowed for statistical purpose

ITA 287/SRT/2026[2023-24]Status: DisposedITAT Surat16 Sept 2026AY 2023-24

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniनिर्धारण वर्ा/Assessment Year: 2023-24) Jagdish Balkishan Asawa Ito, Ward 5 Fortune Square 7Th Floor, 8Th A 303 Mangalmurti Co Operative Housing Society Floor & 9Th, Ii, Chala Road, Vs. Pssarawada Road Vapi, Vapi Chanod Md B.O Pardi Valsad अपीलधर्थी Appellant प्रत्यर्थी Respondent

For Appellant: ABEPA6589P
Section 10(14)Section 142(1)Section 143(2)Section 143(3)Section 80G

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

Dy. Commissioner of Income Tax, Central Circle-I, Noida vs. Niti Arya, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5965/DEL/2025[2019-20]Status: DisposedITAT Delhi05 May 2026AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 69ASection 80G

Pritam Shrikant Parvatkar, Pune vs. DCIT, Circle-12, 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

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

Sharad Sinha, Bangalore vs. ACIT, Circle 17(1), 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

Virender Malik, Sagore vs. Income Tax Officer, Ward 11(4), Pune

In the result, appeal of the Assessee is partly allowed

ITA 1810/PUN/2025[2020-21]Status: DisposedITAT Pune19 Sept 2025AY 2020-21

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 10(14)Section 10(14)(ii)Section 143(3)Section 24Section 250Section 80CSection 80T

Virender Malik, Sagar vs. Income Tax Officer, Ward 11(4), Pune

In the result, appeal of the Assessee is partly allowed

ITA 1809/PUN/2025[2020-21]Status: DisposedITAT Pune19 Sept 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 10(14)Section 10(14)(ii)Section 143(3)Section 24Section 250Section 80CSection 80T

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)

Madhu Khatri, Singapore vs. DCIT Circle 3(3)(1), 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

Bharathi Jagdish Boloor, Mangaluru vs. Asst. Commissioner of Income Tax, Circle - 1 (1) and Tps Mangalore, Mangalore

In the result, all the four appeals filed by the assessees are allowed for statistical purposes

ITA 9/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 May 2025AY 2013-14

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Smt. Vanaja, AdvocateFor Respondent: Ms. Neha Sahay, JCIT-DR
Section 143(3)Section 147Section 148

Jagadish Boloor, Mangaluru vs. Asst. Commissioner of Income Tax, Circle - 1 (1) and Tps Mangalore, Mangaluru

In the result, all the four appeals filed by the assessees are allowed for statistical purposes

ITA 12/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 May 2025AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Smt. Vanaja, AdvocateFor Respondent: Ms. Neha Sahay, JCIT-DR
Section 143(3)Section 147Section 148

Jagadish Boloor, Mangaluru vs. Asst. Commissioner of Income Tax, Circle - 1 (1) and Tps Mangalore, Mangaluru

In the result, all the four appeals filed by the assessees are allowed for statistical purposes

ITA 11/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 May 2025AY 2013-14

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Smt. Vanaja, AdvocateFor Respondent: Ms. Neha Sahay, JCIT-DR
Section 143(3)Section 147Section 148

Bharathi Jagdish Boloor, Mangaluru vs. Asst. Commissioner of Income Tax, Circle - 1 (1) and Tps Mangalore, Mangaluru

In the result, all the four appeals filed by the assessees are allowed for statistical purposes

ITA 10/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 May 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Smt. Vanaja, AdvocateFor Respondent: Ms. Neha Sahay, JCIT-DR
Section 143(3)Section 147Section 148

Giju Varghese, Mysore vs. Deputy Commissioner of Income Tax, Circle-1(1)& Tps, Mysuru

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

ITA 1117/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2024AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Soundararajan K. (Judicial Member)

For Appellant: Ms. Deepa Khare, AdvocateFor Respondent: Shri Subramanian S., JCIT-DR
Section 10(10)Section 10(14)Section 144Section 148Section 24Section 80C

Vikramjit Singh, New Delhi vs. DCIT, Circle-26(2), New Delhi

ITA 9700/DEL/2019[2012-13]Status: DisposedITAT Delhi02 Mar 2023AY 2012-13

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.9700/Del/2019, A.Y. 2012-13

Section 10(14)Section 143(3)Section 271DSection 68

A.C.I.T., Circle-49(1), Kolkata vs. Shri Ratan Kumar Saha, Kolkata

ITA 154/KOL/2020[2014-15]Status: DisposedITAT Kolkata06 Jul 2022AY 2014-15

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2014-15 Shri Ratan Kumar Saha Acit, Cir-49(1&2), Kolkata 299, Gorakshabasi Road, Vs. Dum Dum – 700 028. Pan: Alcps 9290 B (Appellant) (Respondent) Assessment Year: 2014-15 Acit, Cir-49(1), Kolkata Shri Ratan Kumar Saha Vs. 299, Gorakshabasi Road, Dum Dum – 700 028. Pan: Alcps 9290 B (Appellant) (Respondent) Present For: Appellant By : Shri Amit Agarwal, Advocate Respondent By : Smt. Ranu Biswas, Acit, Dr Date Of Hearing : 21.04.2022 Date Of Pronouncement : 06.07.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Filed By The Assessee Pertaining To A.Y. 2014-15 Is Directed Against The Order Of Ld. Cit(A) Vide Order Dated 08.11.2019 Which Is Arising Out Of The Assessment Order Framed U/S 143(3) Of The Income-Tax, 1961 Dated 30.12.2016. Consequent To That Another Cross Appeal Is Also Filed By The Revenue Being Ita No. 154/Kol/2020 Against The Same Order Passed By The Ld. Cit(A). Grounds Of Appeal Raised By The Assessee As Well As Revenue Are Enumerated As Under: Assessee’S Ground: “I. For That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Was Grossly Unjustified In Not Deleting The Addition Of Rs. 13,69,590/- Under The Head A.Y. 2014-15

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, ACIT, DR
Section 10(14)Section 143(2)Section 143(3)Section 50C

Shri Ratan Kumar Saha, Kolkata vs. A.C.I.T., Circle-49(1&2), Kolkata

ITA 137/KOL/2020[2014-15]Status: DisposedITAT Kolkata06 Jul 2022AY 2014-15

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2014-15 Shri Ratan Kumar Saha Acit, Cir-49(1&2), Kolkata 299, Gorakshabasi Road, Vs. Dum Dum – 700 028. Pan: Alcps 9290 B (Appellant) (Respondent) Assessment Year: 2014-15 Acit, Cir-49(1), Kolkata Shri Ratan Kumar Saha Vs. 299, Gorakshabasi Road, Dum Dum – 700 028. Pan: Alcps 9290 B (Appellant) (Respondent) Present For: Appellant By : Shri Amit Agarwal, Advocate Respondent By : Smt. Ranu Biswas, Acit, Dr Date Of Hearing : 21.04.2022 Date Of Pronouncement : 06.07.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Filed By The Assessee Pertaining To A.Y. 2014-15 Is Directed Against The Order Of Ld. Cit(A) Vide Order Dated 08.11.2019 Which Is Arising Out Of The Assessment Order Framed U/S 143(3) Of The Income-Tax, 1961 Dated 30.12.2016. Consequent To That Another Cross Appeal Is Also Filed By The Revenue Being Ita No. 154/Kol/2020 Against The Same Order Passed By The Ld. Cit(A). Grounds Of Appeal Raised By The Assessee As Well As Revenue Are Enumerated As Under: Assessee’S Ground: “I. For That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Was Grossly Unjustified In Not Deleting The Addition Of Rs. 13,69,590/- Under The Head A.Y. 2014-15

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, ACIT, DR
Section 10(14)Section 143(2)Section 143(3)Section 50C

Lalita, Alwar vs. ITO Ward - 42(4), Delhi

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

ITA 4307/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Oct 2021AY 2012-13

Bench: Shri R.K. Pandaassessment Year: 2012-13 Lalita, Vs. Ito, C/O K.L. Datta & Company, Ward 42(4), Vashishtha Plaza 2, Delhi. Manu Marg, Alwar, Rajasthan. Pan: Adgpl2634Q (Appellant) (Respondent) Assessee By : Shri P.C. Parwal, Ca Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 03.08.2021 Date Of Pronouncement : 14.10.2021 Order

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri R.K. Gupta, Sr. DR
Section 143(3)Section 150Section 150(1)Section 150(2)Section 56Section 57