Section 10(25) of the Income Tax Act

Income-tax Act, 2025: s.11

Section 10(25) 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.

36 judgments on BharatTax turn on Section 10(25).

Judgments on Section 10(25)

Bihar Sponge Iron Ltd, Meerut vs. DCIT Circle 4 (2), Delhi

In the result, appeal filed by the Assessee is allowed

ITA 183/DEL/2026[2018-19]Status: DisposedITAT Delhi09 Jul 2026AY 2018-19

Bench: Shriramit Kochar & Msmadhumita Royिनधा"रणवष"/Assmt. Years:2018-19) Bihar Sponge Iron Ltd. (Employees Pf Trust), Dcit, Circle 4(2), Delhi C/O Kashyap & Co., Vs. 114/214, Citi Centre, Begum Bridge Road, Meerut – 250 001. (""थ"Respondent) (अपीलाथ"Appellant) Permanent A/C Number Of Assessee: Aaatb5878M िनधा"रती"ारा/Assessee Represented Shri Premjit Singh Kashyap, By: Ca राजस् व"ारा/Revenue Represented By: Sh. Rajesh Kumar Dhanesta, Sr. Dr

For Appellant: AAATB5878M

Section 10(25)Section 139(1)Section 154Section 250

The Tiic Ltd. Epf, Chennai vs. DCIT, Ncc-7(1), Chennai

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

ITA 959/CHNY/2026[2014-15]Status: DisposedITAT Chennai25 May 2026AY 2014-15

Bench: Hon’Ble Aby T Varkey & Hon’Ble Inturi Rama Raoिनधा"रण वष"/Assmt. Year: 2014-15) The Tiic Ltd. Epf Dcit, Ncc-7(1) 692, Mhu Complex , Anna Chennai-600034, Tamil Salai,Nandanam,, Chennai- Vs. Nadu 600035, Tamil Nadu (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aaaat7867M िनधा"रती "ारा/Assessee Represented By: Mr. R. Vijayaraghavan, Adv (Virtually) राज" व "ारा/Revenue Represented By: Ms. R Anitha, Addl.Cit

For Appellant: AAAAT7867M

Section 10Section 10(25)Section 143(1)Section 250

Pawai Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result appeal filed by the assessee is allowed

ITA 5106/DEL/2025[2021-22]Status: DisposedITAT Delhi06 Feb 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhanpawai Trust , Vs. Dcit B-60-61 C/O Bajaj Auto Ltd. Cirlce 49(1) Naraina Industrial Area Phase Ii Delhi New Delhi (Pan: Aaatp0445J)

For Appellant: Ms. Vasanti Ben Patel, Adv &For Respondent: Sh. Ankush Kalra, Sr DR

Section 11Section 143(1)Section 234CSection 243CSection 243c

Narmada Trust, New Delhi vs. The Income Tax Officer, New Delhi

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

ITA 2531/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Dec 2025AY 2022-23

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vasantiben Patel, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 11Section 12Section 12ASection 143(1)

Narmada Trust, New Delhi vs. The Income Tax Officer, New Delhi

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

ITA 2530/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Dec 2025AY 2021-22

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vasantiben Patel, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 11Section 12Section 12ASection 143(1)

Jasmina Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

The appeals are allowed with event to follow accordingly

ITA 2211/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Sept 2025AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Vasanti Patel, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 11Section 12ASection 143(1)Section 167(1)Section 167BSection 234C

Tulsi Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1410/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Aug 2025AY 2022-23

Bench: Shri Sudhir Kumar & Shri Manish Agarwaltulsi Trust Dy. Cit, B-60/61, C/O Bajaj Auto Circle-49(1), Limited, Naraina Industrial Vs. New Delhi. Area Phase-Ii, New Delhi-110028 Pan-Aaatt0503H (Appellant) (Respondent) Assessee By Shri Mahender Gohel, Ar (Virtual) Department By Shri Om Prakash, Sr. Dr Date Of Hearing 21/08/2025 Date Of Pronouncement 28/08/2025 O R D E R [ Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Addl./ Jt. Commissioner Of Income Tax (Appeals)-Hyderabad [Cit(A) In Short], Dated 26.03.2025 In Appeal No. Addl. / Jcit-(A) - 4 Hyderabad/10061/2022-23 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short) For Assessment Year 2022-23. 2. Brief Facts Of The Case Are That The Assessee Is A Trust & Filed Its Return Of Income On 21.07.2022 Declaring Total Income Of Rs.5,67,53,750/-. The Return Was Processed U/S 143(1) By The Cpc Tulsi Trust Vs. Dcit Wherein The Assessee Was Charged Tax At A Flat Rate Of 30% & Surcharge As Applicable As Against The Normal Rate Of Tax As Per The Slab Provided In The Act Paid By The Assessee. Against The Said Order, The Assessee Filed An Appeal Before The Ld. Cit(A) Who Dismissed The Appeal Of The Assessee.

Section 11Section 143(1)Section 250

Ludlow Jute Company Limited Provident Fund, Kolkata vs. A.D.I.T., CPC, Bengaluru

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

ITA 2434/KOL/2024[2020-2021]Status: DisposedITAT Kolkata25 Aug 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 10(25)Section 143(1)Section 234BSection 234CSection 250

Gujarat Industrial Investment Corporation Limited Employees Provident Fund, Gandhinagar vs. The ITO, Ward-1(Exemptions), Ahmedabad

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

ITA 584/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Maulik Kansara, ARFor Respondent: Shri B. P. Makwana, Sr. DR

Section 10Section 10(25)Section 143Section 143(1)Section 143(1)(a)Section 2(38)Section 57

Gunnebo India Employees Provident Fund, Mumbai vs. ITO Ward 1(1), Mumbai

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

ITA 4193/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2016-17 Gunnebo India Employees Income Tax Officer, Provident Fund, Ward-1(1), Unit No.2, 1St Floor, Vs. Thane-400601. Akruti Smc, Next To Msrtc Depot, Lbs Marg, Khopat, Thane (W), Mumbai-400601. Pan : Aaaas5921K (Appellant) (Respondent) For Assessee : Ms. Hemlata Bhungare For Revenue : Shri Surendra Mohan, Sr.Dr Date Of Hearing : 30-07-2025 Date Of Pronouncement : 31-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl./Jcit(A)-8, Delhi [„Ld.Cit(A)‟], Dated 28-02-2025, Pertaining To Assessment Year (Ay) 2016-17. 2. At The Outset, It Is Noted That There Is A Delay Of 54 Days In Filing The Appeal As Pointed Out By The Registry. After Hearing Both The Parties & Taking Into Consideration The Affidavit Placed On Record Seeking Condonation Of Delay, We Find That There Was Reasonable Cause For The Delay

For Appellant: Ms. Hemlata BhungareFor Respondent: Shri Surendra Mohan, Sr.DR

Section 10(25)Section 143(3)

Income Tax Officer- 23(3)(1), Mumbai vs. Uti Asset Management Company Limited Employees Provident Fund, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2022/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 2022/Mum/2025 (निर्धारण वर्ा / Assessment Year :2018-19) Ito, 23(3)(1), Mumbai V/S. Uti Asset Management 5Th Floor, Room No. 525A, बिधम Company Ltd. Employees Piramal Chambers, Parel, Provident Fund Mumbai-400012 5Th Floor Doaa, Uti Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatu2391J Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Jayant Bhatt/Shri FaheemFor Respondent: Shri Vivek Perampurna

Section 10Section 10(25)Section 12ASection 143(3)Section 250