“processing under section 143(1)”

Assessment ProceduresSection 143(1)Section 143(1)158 judgments

NTT MANAGED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1165/HYD/2025[2023-24]Status: HeardITAT Hyderabad04 Mar 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1165/Hyd/2025 Assessment Year 2023-2024 Ntt Managed Services India Private Limited, The Dcit, Vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. Pin 500 081 Pan Aarcs7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan Sa, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Mathivanan SA, Sr. AR

Section 108(8)Section 143(1)Section 80J

despite the fact that the report was duly uploaded by the Chartered Accountant and was available on record at the time of processing under section 143(1) of the IT Act. Ground No.3 The learned Additional / Joint Commissioner of Income-tax (Appeals) erred in disregarding the judicial precedents cited ... Assessee had accordingly filed its return of income and claimed deduction under section 80JJAA of the IT Act. The ITR was processed under section 143(1) of the IT Act and claim of deduction under section 80JJAA of IT Act had been rejected by CPC for reason that assessee failed

INCOME TAX OFFICER WARD-3 EXEMP, NAGPUR vs. PRERNA SAMAJIK SANSKRITIK BAHUDDESHIYA SHIKSHAN SANSTHA, ARMORI, GADCHIROLI

In the result, the appeal of revenue is accordingly dismissed

ITA 408/NAG/2024[2022-23]Status: DisposedITAT Nagpur25 Feb 2026AY 2022-23

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Milind Bhusari, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR

Section 11Section 119(2)(b)Section 12A(1)(ac)Section 12A(1)(ba)Section 143(1)Section 143(1)(a)Section 2

vide order dated 26-05-2023 under section 119(2)(b) of the Act. With condonation of delay so granted before processing under section 143(1), there was no basis with the 3 ITA No. 408/Nag./2024 Prerna Samajik Sanskritik Bahuddeshiya Shikshan Sanstha CPC for rejection of claim of exemption

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

ITA 2195/BANG/2025[2021-22]Status: DisposedITAT Bangalore24 Feb 2026AY 2021-22

Section 115BSection 143(1)Section 154Section 250Section 80G

Hence, the assessee declared total income of\nRs. 36,78,25,370/- being taxable at special rate only.\n4.3 The return was processed under section 143(1) of the Act and\nintimation order was generated as on 28th February 2020 wherein the\nCPC, sett of the short-term capital loss ... return of income was filed declaring total\ntaxable income of Rs. 36,78,25,370.00 only. The return was processed\nunder section 143(1) of the Act by CPC, which determined a higher\nincome and raised a tax demand. The difference arose because the CPC\ndid not allow

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

ITA 2194/BANG/2025[2019-2020]Status: DisposedITAT Bangalore24 Feb 2026AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Balusamy N, JCIT

Section 115BSection 143(1)Section 154Section 250Section 80G

Hence, the assessee declared total income of Rs. 36,78,25,370/- being taxable at special rate only. 4.3 The return was processed under section 143(1) of the Act and intimation order was generated as on 28th February 2020 wherein the CPC, sett of the short-term capital loss ... return of income was filed declaring total taxable income of Rs. 36,78,25,370.00 only. The return was processed under section 143(1) of the Act by CPC, which determined a higher income and raised a tax demand. The difference arose because the CPC did not allow

DCIT-2(2)(1), MUMBAI, MUMBAI vs. MODERN VEER RAYS SECURITY FORCE (INDIA) PVT. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 7886/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardcit Circle-2(2)(1) Modern Veer Rays Room No. 417, 4Th Security Force (India) Floor, Aayakar Bhavan, Vs. Pvt. Ltd. Churchgate, M. K. 6Th Floor, Atlanta Road, Mumbai- Centre, Sonawala 400 020 Road, Goregaon East, Mumbai-400 063 Pan/Gir No. Aaacm3692H (Applicant) (Respondent) Revenue By Shri Annavaram Kosuri, Ld. Dr Assessee By Shri Rakesh Joshi, Ld. Ar Date Of Hearing 19.02.2026 Date Of Pronouncement 20.02.2026

Section 143(1)Section 250Section 36(1)(va)Section 38

terminus powers with that of the Assessing Officer and is empowered to examine the material placed on record. It was argued that processing under section 143(1) is purely based on audit report entries and the assessee had no opportunity to explain the factual position before CPC. Therefore, there

TML BENEFIT TRUST,MUMBAI vs. ITO WARD 30(1)(1), MUMBAI

In the result: (i) The appeal against the adjustment under section 143(1)

ITA 7826/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Feb 2026AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(34)Section 115Section 143(1)Section 143(1)(a)Section 143(3)

assessee-trust from Tech Mahindra Limited (“TML”) during Assessment Year 2018–19 and the legality of its disturbance at the stage of processing under section 143(1) of the Income-tax Act, 1961 (“the Act”), despite the very 143(3). One appeal relates to the quantum assessment order passed under ... reflected the same in the appropriate schedule of the return, particularly in Schedule BP as exempt income. 4. The return was processed under section 143(1). While processing, CPC made an adjustment treating the claim as an “incorrect claim” within the meaning of section 143(1)(a)(ii), primarily

TML BENEFIT TRUST,MUMBAI vs. ITO 30(1)(1), MUMBAI

In the result: (i) The appeal against the adjustment under section 143(1)

ITA 7756/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Feb 2026AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(34)Section 115Section 143(1)Section 143(1)(a)Section 143(3)

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DCIT (EXEMPTION), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose, subject\nto payment of cost of Rs

ITA 612/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19

Section 11Section 12ASection 12A(2)Section 139(4)Section 143(1)Section 143(1)(a)

exemption because the assessee did not have the mandatory registration under Section 12A/12AA at the time of filing the return, which was processed under Section 143(1). The assessee obtained the 12AA registration later, effective from AY 2019-20.", "held": "The Tribunal held that the assessee is entitled ... which allows exemption for preceding assessment years if registration is granted and assessment proceedings were pending. The Tribunal clarified that processing under Section 143(1) also constitutes pending assessment proceedings. The matter was remanded back to the AO for verification of the assessee's objects and activities.", "result": "Allowed

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

ITA 6703/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Feb 2026AY 2023-24

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

assessee filed its returns of income electronically declaring income under the normal provisions of the Act. The returns were initially processed under section 143(1) of the Act. Subsequently, the cases of the assessee were selected for scrutiny through Computer Aided Scrutiny Selection (CASS).Statutory notices under section 143 ... order passed under section 143(3) read with section 144B of the Act. The CIT(A) recorded that only the income as processed under section 143(1) had been adopted in the assessment order and, accordingly, dismissed the appeal. 9. In A.Y. 2023–24, the Assessing Officer made an addition

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

ITA 6702/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Feb 2026AY 2022-23

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 36(1)(va)Section 40Section 43BSection 80G

order passed under section\n143(3) read with section 144B of the Act. The CIT(A) recorded that\nonly the income as processed under section 143(1) had been\nadopted in the assessment order and, accordingly, dismissed the\nappeal.\n9.\nIn A.Y. 2023-24, the Assessing Officer made an addition

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

ITA 6701/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 36(1)(va)Section 40Section 43BSection 80G

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

ITA 6663/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Feb 2026AY 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

assessee filed its returns of income electronically declaring income under the normal provisions of the Act. The returns were initially processed under section 143(1) of the Act. Subsequently, the cases of the assessee were selected for scrutiny through Computer Aided Scrutiny Selection (CASS).Statutory notices under section 143 ... order passed under section 143(3) read with section 144B of the Act. The CIT(A) recorded that only the income as processed under section 143(1) had been adopted in the assessment order and, accordingly, dismissed the appeal.\n9. In A.Y. 2023-24, the Assessing Officer made an addition

VISHVA KALYAN FOUNDATION,SURENDRANAGAR vs. ITO WARD 2 EXEMPETION AHMEDABAD, AHMEDAABD

In the result, the appeal of the assessee is allowed

ITA 1992/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Smt. Annapurna Gupta

For Appellant: Shri Gaurang Khakhkhar, CAFor Respondent: Shri Rameshwar P Meena, SR-DR

Section 143(1)Section 154

both the return of income and Form No. 10B were e-filed on 30-03-2021. The return was processed under section 143(1) only on 30-11-2021, much after Form No. 10B had already been uploaded and was available on the Departmental system. The assessee filed rectification applications ... such delay. The Tribunal also observed that treating issues such as corpus donation or denial of exemption on technical grounds while processing under section 143(1) travels beyond the permissible scope of prima facie adjustments contemplated in that provision. 12. In Barwala Panjrapole (supra), the Tribunal reiterated that where Form

KAPILA MAHENDRA PATEL,VADODARA vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

The appeal of the assessee is allowed for statistical purposes

ITA 1905/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad19 Jan 2026AY 2024-25

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaिनधा"रणवष"/Assessment Year: 2024-25 Kapila Mahendra Patel Vs. The Dy.Cit Circle-1(1)(1) Kamdhenu Estate Aayakar Bhavan Opp. Citi Bank Race Course Race Course Circle Vadodara – 390 007 Vadodara – 390 007 Pan : Adbpp 3883 G अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 13/01/2026 घोषणा की तारीख /Date Of Pronouncement: 19/01/2026

For Appellant: Shri Hemant Suthar, ARFor Respondent: Shri Rameshwar P. Meena, Sr.DR

Section 143(1)Section 143(1)(a)Section 24Section 250

hands of the other co-owners. These aspects have not been examined either by the CPC at the time of processing under section 143(1) of the Act or by the CIT(Appeals) at the first appellate stage, who proceeded solely on the basis of the ownership percentage reflected

SMT. RAJ BALA,CHANDIGARH vs. DCIT/ACIT CIRCLE 1(1), CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1142/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh14 Jan 2026AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Geetinder Mann, CIT DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

debatable issue whether the delayed payment towards employees share in EPF/ESI is deductible or not which is beyond the scope of processing under section 143(1) and as such the disallowance made is illegal, unjustified and arbitrary. 3. Briefly, the facts of the case are that the assessee is engaged

STERLING COURT F WING CO -OP. HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 31(2)(1), MUMBAI

Accordingly\nallowed, in terms of our aforesaid observations.\n16. In combined result, all the three appeals of assessee are allowed in terms\nof our aforesaid observations

ITA 7121/MUM/2025[2012-13]Status: DisposedITAT Mumbai08 Jan 2026AY 2012-13

For Appellant: \nGrounds of appeal for AY 2012-13

Section 139(1)Section 143(1)Section 154Section 80ASection 80A(5)Section 80PSection 80P(2)(d)

return of income for AY 2012-13, declaring income after claiming a deduction under section 80P(2)(d). The return was processed under section 143(1), disallowing the deduction. The assessee's application for rectification and subsequent appeal to CIT(A) were rejected.", "held": "The Tribunal held that the disallowance ... deduction under section 80P(2)(d) made during processing under section 143(1) and subsequent rejection of rectification were not in accordance with law. The Tribunal found that the assessee is entitled to the deduction on interest income from Saraswat Co-operative Bank, as the bank, though a cooperative bank

AQUILA HEIGHTS APARTMENT OWNERS ASSOCIATION ,BANGALORE vs. DC/ACIT, CIRCLE-6(1)(1), BANGALORE

In the result, the appeal filed by the assessee is dismissed as\nwithdrawn

ITA 2026/BANG/2025[2016-17]Status: DisposedITAT Bangalore05 Jan 2026AY 2016-17

Section 143(1)Section 154

1) of the Act involves issues that\nrequire detailed examination and verification, therefore, such an adjustment falls outside the\npermissible scope of processing under section 143(1) and is not legally sustainable.\n7. Without prejudice to the above grounds, that the learned assessing officer ought to have\nconsidered the surplus

GRANULES INDIA LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

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

ITA 1295/HYD/2025[2020-21]Status: DisposedITAT Hyderabad24 Dec 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.1295/Hyd/2025 (िनधा"रण वष"/Assessment Year:2020-21) M/S. Granules India Limited, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan : Aaacg7369K Circle 2(1), Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Y.V. Bhanu Narayan Rao, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025

For Appellant: Shri Y.V. Bhanu Narayan RaoFor Respondent: Dr. Sachin Kumar, SR-DR

Section 139(1)Section 143(1)Section 143(3)Section 154Section 155(18)Section 270A

claiming a refund of Rs. 1,77,09,020/-. The return of income filed by the assessee company was processed under Section 143(1) of the Act, dated 24/12/2021, by the AP/CPC, Bengaluru, wherein its income was determined at Rs. 532,16,26,070/-. 3. Thereafter, the AO framed ... approx.), against which it had raised a claim of refund of Rs. 1.77 crores (approx.). The said return of income was thereafter processed under Section 143(1) of the Act on 24/12/2021, determining the income of the assessee company at Rs. 532.16 crores (approx.), against which a demand

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

ITA 248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Dec 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, CAFor Respondent: Shri R. P. Rastogi, CIT-DR

Section 11Section 139(1)Section 139(5)Section 143Section 143(1)Section 143(1)(a)

inherently debatable. Therefore, exemption under section 11 cannot be denied on such a purely technical ground, particularly at the stage of processing under section 143(1). The Counsel also drew attention to the grave prejudice caused to the assessee Electronics & Quality Development Centre vs. DCIT(E) Asst.Year ... Therefore, the action of the CPC in ignoring the audit report and denying exemption under section 11 at the stage of processing under section 143(1) was clearly beyond the scope of permissible adjustments under section 143(1)(a) of the Act. We further find that the learned CIT(Appeals

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

ITA 280/BANG/2025[2019-2020]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-2020

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel

Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

Section 80P, effective from April 1, 2018. b) On or after April 1, 2021, the disallowance of such a claim during automated processing under Section 143(1) would specifically fall Page 6 of 14 under Section 143(1)(a)(v), a provision introduced to address this issue. c) Further , sixth

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