Backgroundis certainly one individual organism contributing to the most deaths of children among the world's lower- and medium-income nations. According to earlier studies, vitamin D insufficiency is one of the risk factors. We undertook this study since very few case-control studies are present. This study aimed to evaluate the role of vitamin D in tuberculosis (TB). Methods This case-control study was carried out in a tertiary care center at Niloufer Hospital over a period of one year and five months. The sample size was 140. SPSS (Statistical Package for the Social Sciences) Version 19 (IBM Corp., Armonk, NY) was used for statistical analysis. Two-tailed p-values and odds ratios were obtained. The chi-square test was applied to differentiate between two categorical variables. For means, the Student t-test was applied. We usually take baseline investigations before starting ATT (anti-TB treatment) with the blood sample we tested for vitamin D levels. Results With p-values of 0.767 and 0.866, the age and sex distributions in the cases and controls were comparable. Rural and urban area distribution and malnutrition distribution were not similar in both groups, with a p-value of 0.001. The mean vitamin D level in cases was 10.4, while controls it was 22.8, and this difference is statistically significant (p = 0.001). Conclusion Vitamin D deficiency is more common in children with TB than in normal children. In addition, a severe form of vitamin D deficiency (less than 10 ng/mL) was higher among children with TB. Clinicians should be aware of associated malnutrition and low socioeconomic status as risk factors for severe vitamin D deficiencies among them.