SABITHA SAJU,ERNAKULAM vs. COMMISSIONER OF INCOME TAX, KOZHIKODE

ITA 953/COCH/2025Status: DisposedITAT Cochin08 June 2026AY 2024-253 pages
AI SummaryAllowed

What were the facts?

The assessee filed its return of income claiming rebate under Section 87A. The Central Processing Centre (CPC) processed the return under Section 143(1) and denied the rebate. The CIT(A) upheld the denial based on a CBDT circular.

What did the Tribunal hold?

The Tribunal held that an individual opting for the new tax regime (Section 115BAC) is entitled to claim rebate under Section 87A if their total income is within the threshold. The Tribunal found that the new regime does not expressly bar the rebate and the CPC cannot mechanically deny it.

What were the issues?

Whether an assessee opting for the new tax regime under Section 115BAC is eligible for rebate under Section 87A. Whether the CPC can deny a statutory claim for rebate mechanically.

Which sections of the Income-tax Act were involved?

Section 87A,Section 115BAC,Section 143(1),Section 111A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Appellant: Ms. K Parvathy Ammal, CA
For Respondent: Ms. Neethu S, Snr AR

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

ITA No. 953/Coch/2025 is filed for Assessment Year 2024-25 by Sabitha Saju (the Assessee/Appellant) against the Appellate Order passed by the Joint Commissioner of Income Tax (Appeals), Patna (the Ld. CIT(A)) for Assessment Year 2024-25 dated 14.10.2025 wherein the Appeal filed by the Assessee against the order dated 15.04.2025 passed u/s. 143(1) of the Income Tax Act, 1961 (the Act) passed by the Central Processing Centre wherein the Assessee was denied the benefit of section 87(A) of the Act.

2.

Briefly stated the facts shows that Assessee filed its return of income on 31.07.2024 at a total income of

The order continues below.

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