PRIYAMVADA SINGHAL,KANTI NAGAR STATION ROAD, JAIPUR vs. DCIT,CIRCLE 7,JAIPUR, JAIPUR RAJASTHAN

ITA 1412/JPR/2025Status: DisposedITAT Jaipur25 June 20264 pages
AI SummaryAllowed

What were the facts?

The assessee, an individual, opted for taxation under Section 115BAC. She earned short-term capital gains taxable under Section 111A and claimed a rebate under Section 87A. The CPC denied the rebate on taxes paid at special rates under Section 111A, allowing it only on taxes at normal slab rates.

What did the Tribunal hold?

The Tribunal held that the denial of rebate under Section 87A on taxes paid at special rates under Section 111A is not in accordance with law. Following various ITAT decisions, the assessee is eligible for the rebate.

What were the issues?

Whether rebate under Section 87A is admissible on short-term capital gains taxable under Section 111A when the assessee has opted for the Section 115BAC regime.

Which sections of the Income-tax Act were involved?

Section 87A,Section 111A,Section 115BAC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

For Appellant: Adv. &
Hearing: 04.06.2026Pronounced: 25.06.2026

The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax (Appeal), Addl./JCIT (A)-4, Delhi (hereinafter referred to as “Ld. CIT(A)”), dated 04.08.2025 u/s 250 of the Income Tax Act, 1961(hereinafter referred to as “the Act”)

2.

The grounds of the appeal raised by the assessee read as under:-

P a g e | 2 Priyamvada Singhal 1 Under the facts and the circumstances of the case and in law, Impugned order dated 04.08.2025 passed by the Ld. CIT(A) u/s 250 of the Income Tax Act, 1961 ["the Act") is perverse, arbitrary, and bad in law. 2 Under the facts and circumstances of the case and in law, Ld. CIT (A) erred in not allowing rebate upto Rs.25,000/- u/s 87A of the Act against the

The order continues below.

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