SARIKA SANTOSHKUMAR JAIN,AHMEDABAD vs. INCOME TAX OFFICER-WARD-5(3)(2), AHMEDABAD

ITA 1014/AHD/2026Status: DisposedITAT Ahmedabad11 August 2026AY 2024-252 pages
AI SummaryRemanded

What were the facts?

The assessee claimed deduction under Section 87A of the Income Tax Act, stating they opted for the new tax regime. The CIT(A) observed the assessee had opted for the old tax regime.

What did the Tribunal hold?

The Tribunal restored the issue to the Assessing Officer to verify whether the assessee opted for the new tax regime. If confirmed, the deduction under Section 87A will be allowed.

What were the issues?

The primary issue is whether the assessee is eligible for deduction under Section 87A based on the tax regime chosen.

Which sections of the Income-tax Act were involved?

Section 87A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI R. GOVINDARAJAN

For Appellant: Shri Kishan Mehta, AR, Ms. Madhulika Satpute, Sr. D.R
For Respondent: Ms. Madhulika Satpute, Sr. D.R
Hearing: 03/08/2026Pronounced: 11/08/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-2, Gurugram, (hereinafter referred to as “CIT(A)”), dated 13.01.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2024-25. 2. The sole issue raised in this appeal is as to whether the assessee is eligible to claim deduction u/s 87A of the Act.

ITA No.1014/Ahd/2026 [Sarika Santoshkumar Jain

The order continues below.

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