POOJA BIYANI,SURAT vs. ITO WARD 1(3)(1), SURAT

ITA 468/SRT/2026Status: DisposedITAT Surat07 August 2026AY 2024-20256 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal pertained to the denial of rebate under Section 87A for Assessment Year 2024-25, despite the total income being below the threshold. The Assessing Officer passed an order under Section 154, and the CIT(A) dismissed the appeal without adjudicating on the merits of the rebate denial.

What did the Tribunal hold?

The Tribunal held that the assessee is eligible for rebate under Section 87A even if the income includes short-term capital gains taxable under Section 111A, as there is no express bar in the relevant sections. The denial by the CPC was based on system logic, not statutory mandate.

What were the issues?

Whether rebate under Section 87A is available to a resident individual opting for the new tax regime under Section 115BAC(1A) when total income is below Rs. 7,00,000, even if it includes short-term capital gains taxable under Section 111A.

Which sections of the Income-tax Act were involved?

Section 87A,Section 111A,Section 115BAC(1A),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Rajesh Malani, CA
For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 14/05/2026Pronounced: 07/08/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2024-25, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi, Commissioner of Income Tax (Appeals), dated 30.01.2026, which in turn arises out of an order passed by the Assessing Officer dated 25.07.2025 u/s 154 of the Income Tax Act, 1961. 2. Grounds of appeal raised by the assessee are as follows:

“1. General Ground: The order

The order continues below.

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