Section 10(26AAB) of the Income Tax Act

Income-tax Act, 2025: s.11

Section 10(26AAB) 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(26AAB) is Senior Bhosale Estate (HUF) v. ACIT (419 ITR 732), cited in 20 of the 68 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(26AAB)

Senior Bhosale Estate (HUF) v. ACIT
419 ITR 732 · 2019 · Supreme Court
20
citing judgments

Courts should generally condone delay in filing appeals when there is a reasonable cause, and a liberal approach should be taken to ensure justice is not denied on technical grounds.

Nand Kishore v. State of Punjab
6 SCC 614 · 1995 · Reported
11
citing judgments

Courts should show utmost consideration to a litigant seeking condonation of delay, even for a significant period, if the explanation for the delay does not suggest mala fides or a dilatory strategy.

Tarnish Investment and Trading Company Private Limited v. Union of India
179 Taxmann.com 198 · 2025 · High Court
6
citing judgments
Kusum Healthcare Private Limited v. Deputy Commissioner of Income Tax
173 Taxmann.com 58 · 2025 · High Court
4
citing judgments
Income Tax Officer v. Bangla Gupta
183 Taxmann.com 121 · 2026 · Supreme Court
4
citing judgments

Judgments on Section 10(26AAB)

Agricultural Produce Market Committee, Ahmednagar vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 2219/PUN/2016[2012-13]Status: DisposedITAT Pune26 Feb 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.2219/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 Agricultural Produce Market Committee, 1St Floor, Kisan Kranti Building, Market Yard, Station Road, अऩीऱाथी/Appellant Ahmednagar – 414001 …. Pan: Aaala0304R Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Ahmednagar Circle, Ahmednagar

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Mukesh Jha
Section 10Section 143(3)

C.I.T., Bikaner vs. Krishi Upaj Mandi Samiti

In the result, the appeals fail, the same are hereby

ITA/47/2013HC Rajasthan26 Apr 2016
Section 11Section 11(1)Section 11(1)(a)Section 143(2)Section 254

Kaliyaganj Regulated Market Committee, Uttar Dinajpur vs. ITO, Ward - 1, Raiganj, Uttar Dinajpur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 648/KOL/2011[2003-04]Status: DisposedITAT Kolkata06 Apr 2016AY 2003-04

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: S/Sh. Balchand Agarwal, AdvocateFor Respondent: Shri Sanjay Mukherjee, JCIT, ld.Sr.DR
Section 10Section 11Section 11(2)Section 12ASection 139(1)Section 143(3)

Commissioner of Income Tax-2 vs. Agricultural Market Committee

Appeals are allowed and the relevant orders of the Tribunal and of the CIT

ITTA/557/2011HC Telangana07 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 10Section 260

Commissioner of Income Tax vs. Agricultural Market Committee

Appeals are allowed and the relevant orders of the Tribunal and of the CIT

ITTA/551/2011HC Telangana07 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 10Section 260

Commissioner of Income Tax vs. Agricultural Market Committee

In the result, for the conclusions on the points urged

ITTA/500/2011HC Telangana12 Apr 2012

Bench: V.ESWARAIAH,K.G.SHANKAR

Section 10Section 260

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/482/2011HC Telangana08 Feb 2012
Section 10

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/483/2011HC Telangana08 Feb 2012
Section 10