“Section 139(9)”

Section References (mined)Section 139Section 139(9)193 judgments

ELECTRONFAB ENGINEERING PVT LTD,SEEPZ SEZ MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4828/MUM/2025[2024-25]Status: DisposedITAT Mumbai16 Mar 2026AY 2024-25

For Appellant: Shri Nishit Gandhi, Advocate (virtually appear) & Mrs. Usha DalalFor Respondent: Shri Himanshu Joshi (Sr. DR)

Section 115BSection 115JSection 139(5)Section 143(1)Section 250

ground 1.5 &\n1. 6. Therefore the said intimation u/s 143(1) must be set aside.\n\n2. The Appellant filed its return under section 139(9) of the Act in response to the defect notice\nu/s 139(9) issued by the CPC. It is not a revised return under section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SHILLONG, SHILLONG vs. MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED, LUMJINGSHAI, SHILLONG

In the result, the appeal of the Revenue is allowed

ITA 308/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17

Section 139(4)Section 139(9)Section 143(3)Section 144Section 263Section 271(1)(c)Section 72Section 80Section 80I

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL 'GAUHATI BENCH', GUWAHATI\n\nBEFORE SHRIDUVVURU RL REDDY, VP\nAND\nSHRI RAJESH

NAVIN VINODKUMAR AGARWAL,THANE vs. DCIT 14(1)(2), AAYAKAR ABHAVAN MUMBAI

In the result, the appeal of the assessee

ITA 8445/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. Mahesh Saboo

Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA

MOHAMMAD RAFIQ WARSI,PIPARIYA vs. INCOME TAX OFFICER-2, ITARSI, ITARSI

In the result, the Impugned order is set aside as and by way\nof a remand back to the file of the Ld

ITA 383/IND/2025[2013-2014]Status: DisposedITAT Indore19 Feb 2026AY 2013-2014

Section 139(9)Section 142(1)Section 144Section 147Section 148Section 250Section 253Section 271(1)(b)Section 274Section 69A

{ "clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M

FERRANZA ELECTRIC VEHICLE PRIVATE LIMITED,FARIDABAD vs. DCIT, FARIDABAD

In the result, appeal filed by the assessee is allowed

ITA 5454/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Feb 2026AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Sh. Rahul Agarwal, Adv &For Respondent: Ms.Harpreet Kaur Hansra, Sr. DR

Section 115BSection 139(1)Section 139(5)Section 139(9)Section 143(1)Section 154

assessee filed its return of income for AY 2023-24 on 15.10.2023 plus. The above said return was remained invalid return as per section 139(9) of the Income Tax Act, 1961 (in short ‘Act’), due to defective or incomplete. Accordingly a letter was issued to the assessee

SANKALP SOCIETY,SAHARANPUR vs. ITO(EXEMPTION), GHAZIABAD

ITA 332/DEL/2026[2018-19]Status: DisposedITAT Delhi11 Feb 2026AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 331/Del/2026 : Asstt. Year: 2014-15 Ita No. 332/Del/2026 : Asstt. Year: 2018-19 Sankalp Society, Vs Income Tax Officer(E), 1, Rulapi Vihar, Saharanpur, Hapur Chungi, Uttar Pradesh-247001 Ghaziabad-201002 (Appellant) (Respondent) Pan No. Aaats3377A Assessee By: Sh. Pratiyush Jain, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order These Assessee’S Twin Appeals For Assessment Years 2014- 15 & 2018-19 Arise Against The Addl./Jcit(A)-1, Ahmedabad’S Din & Order No. Itba/Apl/S/250/2025- 26/1084344501(1) & 1084344609(1) Dated 02.01.2026, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Pratiyush Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 11Section 139(1)Section 139(9)Section 143(1)

within the due date. 3. The impugned intimation by CPC is grossly bad in law as it has processed a defective return under section 139(9) while no processing was made for the return filed in compliance to notice under section 139(9) after removal of defects.” 4. A perusal

SANKALP SOCIETY,SAHARANPUR vs. ITO(EXEMPTION), GHAZIABAD

ITA 331/DEL/2026[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

For Appellant: Sh. Pratiyush Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 11Section 139(1)Section 139(9)Section 143(1)

AIRPORTS AUTHORITY OF INDIA EMPLOYEES PROVIDENT FUND TRUST,DELHI vs. INCOME TAX OFFICER, WARD 53(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 2992/DEL/2025[2014-15]Status: DisposedITAT Delhi10 Feb 2026AY 2014-15

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10Section 139(9)Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

ITA 22/JODH/2023[2019-20]Status: DisposedITAT Jodhpur28 Jan 2026AY 2019-20

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI

SHREE TARAK GURU JAIN GRANTHALYA,UDAIPUR vs. DCIT, CPC, BENGALURU / ITO (EXEMPTION), UDAIPUR , UDAIPUR

ITA 21/JODH/2023[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI

DEVANG YOGESH METHA,MUMBAI vs. ITO WARD-19(1)(5), MUMBAI

ITA 5211/MUM/2025[2021-22]Status: DisposedITAT Mumbai29 Dec 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri. Vijay Mehta, ARFor Respondent: Assessee by

Section 139Section 139(4)Section 139(9)Section 140BSection 143(1)Section 143(1)(a)Section 154Section 2Section 250Section 44A

into consideration by the CPC, but has intimated the assessee on 24/12/2022 that, “Since, the defects were not rectified, as per provisions of section 139(9) of the Act, the return of assessee filed on 29-03-2022 vide ack no. 47412356029032022 is, therefore, treated as INVALID.” 4. To regularize

BHADRAVATHI RAMALINGASETTY MANJUNATH SETTY,BHADRAVATHI vs. ITO WARD-1 TPS , SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1459/BANG/2025[2018-19]Status: DisposedITAT Bangalore16 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri Sachin S Rao, A.RFor Respondent: Sri Balusamy N., D.R

Section 139Section 139(4)Section 139(9)Section 143(2)Section 143(3)Section 250Section 271BSection 44A

ITA No.1459/Bang/2025 Bhadravathi Ramalingasetty Manjunath Setty, Shivamogga IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD

VAITIANADIN,PUDUCHERRY vs. INCOME TAX OFFICER, WARD 3, PUDUCHERRY, PUDUCHERRY

In the result, the appeal filed by the assessee is allowed

ITA 2466/CHNY/2025[2023-24]Status: DisposedITAT Chennai04 Dec 2025AY 2023-24

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2466/Chny/2025 िनधा8रण वष8 /Assessment Year: 2023-24

For Appellant: Shri V.Meenakshi Sundar, C.A GHFor Respondent: Shri M.Subashri, Addl. CIT(virtual)

Section 115BSection 139(9)Section 143(1)

आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने

TAKENAKA INDIA PVT LTD,GURGAON vs. JCIT,CIRCLE-25(1), DELHI

In the result, the appeal of the assesse is partly allowed for statistical purposes

ITA 2848/DEL/2025[2023-24]Status: DisposedITAT Delhi27 Nov 2025AY 2023-24

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 139(9)Section 143(1)Section 250Section 438Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

GOSWAMI BHAGWAN LAL EDUCATIONAL SOCIETY,FARIDABAD vs. ITO WARD EXEMPTION, FARIDABAD

ITA 2238/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10Section 10(230)Section 11Section 143(1)Section 143(1)(a)

Authorized Representative (‘AR’), submitted that the Ld. AO (CPC), at most, had treated the said ITR as a defective ITR under section 139(9) of the Act, if the requisite approval and audit report was not available on the Income Tax Portal/annexed with the ITR of the assessee and thereafter ... have been provided to the appellant assessee. However, the Ld. AO (CPC) did not do the needful in accordance with the provisions of section 139(9) of the Act. Further, he contended that the Ld. AO (CPC), after rejection the claim of exemption under section

KRANTHI EDUCATIONAL SOCIETY,BHADRACHALLAM vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our observations given hereinabove

ITA 820/HYD/2025[2022-2023]Status: DisposedITAT Hyderabad19 Nov 2025AY 2022-2023

Bench: the Ld. CIT(A).

Section 11Section 11oSection 12ASection 12A(1)(b)Section 139Section 143(1)Section 143(1)(a)

stated that if the department considered Form No.10B as not filed in time, the correct procedure was to issue a notice under Section 139(9) of the Act, pointing out the defect and providing an opportunity to remove such defect. He argued that, failure to follow Section 139(9) renders

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 20/GTY/2025[2022-23]Status: DisposedITAT Guwahati17 Nov 2025AY 2022-23

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY

FAURECIA EMISSIONS CONTROL TECHNOLOGIES INDIA PRIVATE LIMITED,CHENNAI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX - CORPORATE CIRCLE 1(1) CHE, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1223/CHNY/2025[2023-24]Status: DisposedITAT Chennai14 Nov 2025AY 2023-24

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1223/Chny/2025 Assessment Years: 2023-24 Faurecia Emissions Control Assistant Commissioner Of Technologies India Pvt Ltd, Income Tax, 1St Floor, No.634, Karumuthu Center, Corporate Circle-1(1), Anna Salai, Nandanam, Chennai. Chennai-600 035 [Pan: Aaaca8450F] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Siddhesh Chaugula, C.A. प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 04.09.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.Siddhesh Chaugula, C.AFor Respondent: Ms.R.Anitha, Addl.CIT

Section 139Section 139(9)Section 142Section 143Section 143(1)Section 143(1)(a)

light of material available on records. Before proceeding further, we deem it appropriate to examine statutory prescription governing section 143(1) and section 139(9) which have been found seminal to the controversy. Section 143. (1) of the Act “…143. (1) Where a return has been made under section 139 ... section shall not apply to any return furnished for the assessment year commencing on or after the 1st day of April, 2017.] Section 139 (9) of the Act Return of income. 20 139. 21 22[(1) Every person,- (a)being a company 23[or a firm]; or (b)being

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