ITAT Raipur Judgments — March 2026

The Tribunal set aside the CIT(Appeals)'s orders and remanded the matters back, granting the assessee one final opportunity to explain the delay under Section 249(3) of the Act. The CIT(Appeals) is directed to first decide on condonation of delay and then, if condoned, adjudicate the appeals on merits.

The tribunal held that since the assessees' total income was below Rs. 7 lakhs, they were entitled to the deduction under Section 87A, clause (a). The disallowance based solely on technicalities of computation method, without demonstrating any loss to the Revenue, was not justified. The tribunal set aside the CIT(Appeals) orders and directed the Assessing Officer to allow the deduction.

The tribunal held that since the assessees' total income was below Rs. 7 lakhs, they were entitled to the deduction under Section 87A, clause (a). The disallowance based solely on technicalities of computation method, without demonstrating any loss to the Revenue, was not justified. The tribunal set aside the CIT(Appeals) orders and directed the Assessing Officer to allow the deduction.