Tuberculosis (TB) is a common coinfection in Human Immunodeficiency virus (HIV) infected patients worldwide, especially in developing countries. This coinfection has dreadful social and economic impact across the globe. A decrease in CD4 T–cell counts in HIV–TB coinfection leads to increase in morbidity and mortality. This retrospective study was conducted to evaluate CD4 T–cell counts in coinfected patients of HIV and TB before and after anti tubercular treatment (ATT). Of the 186 coinfected patients observed ,160 had pulmonary tuberculosis (PTB) and 26 had extra–pulmonary tuberculosis (EPTB). The mean CD4 counts before ATT in PTB patients is 266 cells/µl and EPTB patients is 248 cells/µl and after the completion of ATT in PTB is 332 cells/µl and 397 cells/µl in EPTB patients. There was statistically significant increase in CD4 T–cell counts in both PTB and EPTB cases coinfected with HIV after ATT