Section 25 of the Income Tax Act

The decision most relied on for Section 25 is CIT v. Ananda Bazar Patrika Pvt. Ltd. (116 ITR 416), cited in 19 of the 31 judgments on BharatTax that turn on this section.

Leading authorities on Section 25

CIT v. Ananda Bazar Patrika Pvt. Ltd.
116 ITR 416 · 1979 · High Court
19
citing judgments
India Trade Promotion Organization v. DGIT (Exemptions)
229 Taxmann 347 · Reported
12
citing judgments
(Sports Club of Madras Ltd. v. CIT
196 ITR 137 · 1992 · High Court
9
citing judgments
India Trade Promotion Organization v. DGIT
374 ITR 333 · 2015 · High Court
7
citing judgments
CIT v. Madras Race Club
105 ITR 433 · 2003 · High Court
7
citing judgments
CIT v. Northern India Motion Pictures Association
180 ITR 160 · 1989 · Reported
6
citing judgments
Textiles Exports Promotion Council v. Director of Income-tax (Exemption), Mumbai
44 Taxmann.com 168 · 2014 · Reported
6
citing judgments
Bombay Presidency Golf Club Ltd. v. Income Tax Officer (Exemptions)-1(1), Mumbai
69 Taxmann.com 208 · 2016 · Reported
5
citing judgments
Price Water House v. ACIT
92 Taxmann.com 278 · 2018 · Reported
4
citing judgments

Judgments on Section 25

MAHRATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE,PUNE vs. CIT(A), NFAC, DELHI, DELHI

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

ITA 347/PUN/2025[2021-22]Status: DisposedITAT Pune21 Jan 2026AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amol Khairnar
Section 11Section 12Section 143(2)Section 144Section 25Section 270A

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

MAHARASHTRA EX-SERVICEMEN CORPORATION,PUNE vs. CIT EXEMPTION, PUNE

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

ITA 603/PUN/2025[-]Status: DisposedITAT Pune09 Oct 2025

Bench: Shri R. K. Panda & Ms. Astha Chandramaharashtra Ex-Servicemen Cit(Exemption), Pune Corporation Ltd. Vs. 2Nd Floor, Raigad Building, Ghorpadi, Pune – 411001 Pan: Aadcm4072C (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 15-07-2025 Date Of Pronouncement : 09-10-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 12ASection 2(15)

M/S. TAMIL NADU TRADE PROMOTION ORGANISATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, this appeal of the assessee is allowed

ITA 1438/CHNY/2025[-]Status: DisposedITAT Chennai26 Sept 2025

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaym/S Tamil Nadu Trade Promotion C.I.T. (Exemptions), Organization, Vs. Chennai. 6-A/B/C, Mount Poonamallee Road, Nandambakkam-600089 (Tamil Nadu) Pan No. Aabct 6725 H Appellant/ Assessee Respondent/ Revenue

Section 10Section 2(15)Section 25Section 8

HUMANA PEOPLE TO PEOPLE INDIA,DELHI vs. DCIT,CIRCLE EXEMPT 1(1), DELHI

In the result, the appeal of assessee is allowed

ITA 5506/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Humana People To People India, Vs. Dcit, Circle Exempt 1(1), 111/9Z, Kishangarh Village, Delhi Vasant Kunj, South West Delhi, Pin: 1100 02 Delhi-1100 70 Pan :Aaach9111L (Appellant) (Respondent)

Section 12ASection 142(1)Section 143(2)Section 2(15)Section 25Section 250

ACIT (E) CIRCLE-1(1) NEW DEHI, DELHI vs. JEEN FOUNDATION, DELHI

In the result, the grounds raised by the revenue are accordingly dismissed

ITA 4117/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Amit Kumar Jain, CIT DR
Section 11Section 12ASection 13(8)Section 142(1)Section 143(3)Section 2(15)Section 25

DEVI ANUSUIYA VIDYA SANSTHAN,1812 A B ROAD ,LASUDIA MORI DEWAS NAKA INDORE vs. CIT EXEMPTION, BHOPAL

Appeals are allowed for statistical purposes

ITA 924/IND/2024[2024-25]Status: DisposedITAT Indore18 Jul 2025AY 2024-25

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 12ASection 25Section 80G

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

SIDDHANTA KNWLEDGE FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1056/CHNY/2025[-]Status: DisposedITAT Chennai12 Jun 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita No.1056/Chny/2025

For Appellant: Shri K. Baskar, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 2(15)Section 25Section 80G

KERALA STATE EX SERVICEMEN DEVELOPMENT AND REHABILITATION CORPORATION,TRIVANDRUM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI

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

ITA 420/COCH/2024[2024-2025]Status: DisposedITAT Cochin10 Jun 2025AY 2024-2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Appellant: None
Section 12ASection 12A(1)(ac)Section 2(15)Section 215Section 25

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 795/COCH/2024[2013-14]Status: DisposedITAT Cochin30 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 11(2)Section 12ASection 143(3)Section 25Section 31

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 794/COCH/2024[2011-12]Status: DisposedITAT Cochin30 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 11(2)Section 12ASection 143(3)Section 25Section 31

THE DHARMODAYAM COMPAN,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 793/COCH/2024[2010-11]Status: DisposedITAT Cochin30 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 11(2)Section 12ASection 143(3)Section 25Section 31

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 791/COCH/2024[2008-09]Status: DisposedITAT Cochin30 May 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 790/COCH/2024[2007-08]Status: DisposedITAT Cochin30 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 789/COCH/2024[2006-07]Status: DisposedITAT Cochin30 May 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. SHRI. SANJAY SUGANCHAND KASLIWAL, AURANGABAD.

In the result, appeal of the Revenue is dismissed

ITA 1446/PUN/2024[2015-16]Status: DisposedITAT Pune27 May 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1446/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri B.Y. ChavanFor Respondent: Shri Shubham N. Rathi
Section 25Section 269SSection 271DSection 68

ORISSA RENEWABLE ENERGY DEVELOPMENT AGENCY (OREDA,BHUBANESWAR vs. DCIT 1(1), BHUBANESWAR

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

ITA 11/CTK/2025[2020-21]Status: DisposedITAT Cuttack09 Apr 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2020-21

For Appellant: Shri P. R. Mohanty, AdvocateFor Respondent: Shri S. C. Mohanty, Sr. DR
Section 250

POWER LOOM DEVELOPMENT AND EXPORT PROMOTION COUNCIL,MUMBAI vs. INCOME TAX OFFICER (EXEM) WARD 2(2), MUMBAI

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

ITA 1060/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Mar 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 11Section 12Section 143(2)Section 2(15)Section 25

GMR VARALAKSHMI FOUNDATION,RAJAM vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION, , HYDERABAD AT VIZAG

ITA 110/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam21 Mar 2025AY 2016-17

Bench: Shri Laliet Kumar & Shri Manjunatha G

For Appellant: Shri Manish V. Shah, CAFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 11Section 12ASection 142(1)Section 143(2)Section 25Section 263Section 80G

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