“Section 143(1)(a)(v)”

Section References (mined)Section 143Section 143(1)(a)(v)183 judgments

The decision most relied on for Section 143(1)(a)(v) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)(a)(v)

Collector, Land Acquisition v. Mst. Katiji

167 ITR 471 · 1987 · Supreme Court

3,926

citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Kabul Chawla

380 ITR 573 · 2016 · High Court

3,235

citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT

243 ITR 83 · 2000 · Supreme Court

2,943

citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Manjunatha Cotton & Ginning Factory

359 ITR 565 · 2013 · High Court

2,590

citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

CIT v. Multiplan India Ltd.

38 ITD 320 · 1991 · ITAT

2,267

citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Petroproducts Pvt. Ltd.

322 ITR 158 · 2010 · Supreme Court

2,228

citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

CIT v. Reliance Utilities & Power Ltd.

313 ITR 340 · 2009 · High Court

2,118

citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

Estate of Late Tukojirao Holkar v. CWT

223 ITR 480 · 1997 · High Court

2,040

citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)(a)(v)

Naveshwar Nagari Patsanstha Maryadit, Ratnagiri vs. Income-Tax Officer, Ratnagiri

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

ITA 2131/PUN/2025[2019-20]Status: DisposedITAT Pune10 Nov 2025AY 2019-20

Bench: Dr.Manish Borad

For Appellant: Shri Anup ShahaFor Respondent: Shri Ajitesh Meena

Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 80ASection 80P

find that the said powers have been conferred to the CPC by the Finance Act, 2021 w.e.f. 01.04.2021 in section 143(1)(a)(v) of the Act subsequent to which the CPC is empowered to make prima-facie adjustment to disallow the claim of deduction u/s.10AA or deduction claimed under ... within the stipulated time limit provided u/s 139(1) of the Act, section 80AC of the Act is invoked. On perusal of section 143(1)(a)(v) of the Act, I observe that by Finance Act 2021 effective from 01.4.2021 powers have been given to the CPC to make disallowance

Federation of Ap Cooperative Urban Banks and Credit Societies Limited Hyd, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 464/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Nov 2025AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Shri V. Ravish Bhatt, Sr. DR

through adjustment made by the CPC under Section 143(1). In this regard, the Ld. AR invited our attention to Section 143(1)(a)(v) and submitted that this sub-clause was amended by the Finance Act, 2021 with effect from 01.04.2021, and therefore, the same would not be applicable ... Federation of AP Coop Urban Banks and Credit Societies the scope of adjustment under Section 143(1)(a)(v) was restricted to disallowance of deductions claimed under Sections 10AA, 80- IA, 80-IAB, 80-IB, 80-IC, 80-ID or 80-IE, and did not include Section

Katrathal Gram Sewa Sahkari Samiti Limited, Katrathal vs. ITO Ward 1 Sikar, Sikar

The appeal is dismissed

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT

Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading “C.- Deductions ... section 139(1) of the Act w.e.f. assessment year 2018-19 onwards. However, we also note that amendment has been introduced in section 143(1)(a)(v) of the Act to provide that the claim of deduction under section 80P of the Act can be denied to the assessee

Ais Shivaji Memorial Societys Employees Coop Credit Society, Pune vs. Income Tax Officer, Ward 2(1), Pune

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

ITA 207/PUN/2025[2019-20]Status: DisposedITAT Pune29 Sept 2025AY 2019-20

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20

For Appellant: Shri Deepak S. SasarFor Respondent: Shri Ramnath P Murkunde

Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80PSection 80P(2)(a)

Assessing Officer / CPC has applied the provisions of section 143(1)(a)(ii) of the Act. Referring to the provisions of section 143(1)(a)(v), he drew the attention of the Bench to the same and submitted that as per the aforesaid provisions, the adjustment can be made

Rajhans Nagari Sahakari Patsanstha Maryadit, Mogalpura vs. ITO Ward 2, Ahmednagar

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1773/PUN/2025[2018-19]Status: DisposedITAT Pune19 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1773/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Rajhans Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S. Ward-2, Pune. 1, Mogalpura, Sangamner, Tal-Sangamner, Dist-Ahmednagar, Ahmednagar – 422605. Pan: Aaaar3555J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 10/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19, Dated 20.03.2025 Emanating From Assessment Order U/S.154 Of The I.T.Act, Dated 26.11.2019. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(1)Section 143(1)(a)Section 154Section 234ASection 234FSection 250Section 250(6)Section 80P

disallowance of deduction under section 80P of the Act while processing the return under section 143(1), ignoring that the amendment to section 143(1)(a)(v) permitting such adjustment was introduced by the Finance Act, 2021 with effect from 01-04-2021 and is prospective in nature, accordingly

The Somalwar Academy Education Societies Employees Co-Op Credit Society Mar., Nagpur vs. Income Tax Officer, War 1(5), Nagpur

In the result, appeal of the Assessee is allowed

ITA 17/NAG/2023[2018-19]Status: DisposedITAT Nagpur18 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Anand Nagrale, Ld. Sr. D.R

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80Section 80ASection 80A(5)Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH :: NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018

Kothari Agritech Pvt. Ltd, Solapur vs. The DCIT, Circle-1, Solapur

In the result, the both appeals of the assessee in ITA Nos

ITA 2455/PUN/2024[2018-2019]Status: DisposedITAT Pune09 Sept 2025AY 2018-2019

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde

Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

Appellant submitted that the CPC has exceeded its authority in disallowing the claim under section 80-IA of the Act, as section 143(1)(a)(v) requires the processing of the return of income by the CPC after 8 ITA Nos.2392 & 2455/PUN/2024, AY 2018-19 taking into consideration the disallowance

Kothari Agritech Private Limited, Solapur vs. DCIT Circle-1, Solapur

In the result, the both appeals of the assessee in ITA Nos

ITA 2392/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde

Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

Pahalampur Samabay Krishi Unnayan Samity Ltd., Hooghly vs. ITO, Ward 23(1), Hooghly

In the result, the appeal of the assessee is allowed

ITA 887/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Sept 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri S. B. Chakraborthy, Sr. DR

Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(1)(a)Section 148Section 153ASection 80Section 80P

Case of the assessee though admittedly return was filed beyond the time limit prescribed u/s 139(1) of the Act but still section 143(1)(a)(v) is not applicable to the assessee since the case of the assessee is for A.Y. 2019- 20, which is before the amendment ... 143(1) of the Act which specifies the nature of adjustments under Section 143(1)(a) of the Act permissible for adjustments. Section 143(1)(a)(v) of the Act concerns disallowance of deduction under Chapter VI-A. Section 80P of the Act falls under "C.-Deductions in respect

Kakad House Co Op Housing Society Ltd, Mumbai vs. ITO, Ward 25(1)(1), Mumbai

In the result, grounds of

ITA 1188/MUM/2025[2019-20]Status: DisposedITAT Mumbai29 Aug 2025AY 2019-20

Bench: Shri Pawan Singh(Physical Hearing) Kakad House Co. Op Housing Society Ito, Ward – 25(1)(1), Mumbai Ltd. Vs Kautilya Bhawan, Bandra, Kakad House, Vithaldas Thakersey Mumbai Marg, New Marine Lines, Mumbai – 400020. [Pan: Aadak4956B] Appellant / Assessee Respondent / Revenue

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 254(1)Section 80ASection 80P

Division Bench of Rajkot Tribunal in Medi Seva Sahkari Mandali Ltd. vs ADIT (CPC) (supra). I further find that amendment to section 143(1)(a)(v) enabling disallowance of deduction claimed under Chapter VI-A was made by Finance Act, 2021 with effect from 01.04.2021 and thus, assessee’s claim

Greenzen Bio Pvt. Ltd., Siliguri vs. ADIT, CPC, Bengaluru, Kolkata

Appeal of the assessee is allowed

ITA 1101/KOL/2024[2019-2020]Status: DisposedITAT Kolkata22 Aug 2025AY 2019-2020

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 139(1)Section 139(4)Section 143(1)Section 250Section 36(1)(va)Section 80Section 80ASection 80ISection 80J

considered the rival submissions and have also gone through the records before us. It is pertinent to note that an amendment to section 143(1)(a)(v) of the Act was brought in w.e.f. 01.04.2021 to include the entire provision of Chapter-VI under the purview of processing of returns

Dhaban Gram Sewa Sahakari Samity, Sangaria vs. ITO Ward 1, Hanumangarh

In the result, appeal of the assessee bearing ITA No

ITA 771/JODH/2024[2018-19]Status: DisposedITAT Jodhpur21 Aug 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(iv)

Makhanlal Gattani, Jorhat vs. ITO, Ward-1, Jorhat

Appeal of the assessee is allowed

ITA 109/GTY/2025[2019-20]Status: DisposedITAT Guwahati21 Aug 2025AY 2019-20

Bench: the date of processing u/s.143(1) by the CPC. The claim of deduction has been denied only on technical grounds and not on the merits of the claim.

Section 115JSection 143(1)Section 234CSection 250Section 80Section 80I

gone through the documents before us including the orders of AO/Addl./JCIT(A). It is pertinent to note that an amendment to section 143(1)(a)(v) of the Act was brought in w.e.f. 01.04.2021, to include the entire set of provisions of Chapter-VI under the purview of processing

Ratulia Samabay Krishi Unnyan Samiti Ltd., East Medinipur vs. I.T.O., Ward - 27(3), Haldia

In the result, appeal of the assessee is allowed

ITA 2409/KOL/2024[2018-2019]Status: DisposedITAT Kolkata07 Aug 2025AY 2018-2019

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Subash Agarwal & ShilpiFor Respondent: Shri Somnath Das Biswas, Sr. DR

Section 10ASection 139Section 139(4)Section 143(1)Section 143(1)(a)Section 143(3)Section 148Section 80Section 80ASection 80P

have considered the rival submissions and also gone through the documents on record. For the sake of reference, the provisions of Section 143(1)(a)(v) of the Act as they stood prior to amendment, and relevant for the assessment year under consideration are as under: "v) disallowance of deduction ... return. At the expense of repetition, it needs to mentioned that Section 80P of the Act was introduced for the purposes of Section 143(1)(a)(v) of the Act only with effect from 01.04.2021. Hence, any prior period return cannot be adversely effected in case it is not filed

Navrang Majoor Sahakari Society Ltd., Jalgaon vs. ITO Ward 1(4), Jalgaon

In the result, both the appeals of the assessee(s) are allowed

ITA 1460/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jul 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Deepak Kumar Kedia

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

Case of the assessee though admittedly return was filed beyond the time limit prescribed u/s 139(1) of the Act but still section 143(1)(a)(v) is not applicable to the Panchashil Majoor Sahakari Society Ltd. Navrang Majoor Sahakari Society Ltd. assessee since the case of the assessee

Panchashil Majoor Sahakari Society Ltd., Jalgaon vs. ITO, Ward 1(4), Jalgaon

In the result, both the appeals of the assessee(s) are allowed

ITA 1459/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jul 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Deepak Kumar Kedia

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

The Woodland Co-Operative Housing Society Ltd, Mumbai vs. Dy Commissioner of Income Tax 23(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2545/MUM/2025[2012-2013]Status: DisposedITAT Mumbai10 Jul 2025AY 2012-2013

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

Section 10ASection 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234C

held that adjustment in respect of disallowance of deduction under Section 80P(2)(d) is permissible while processing the return under Section 143(1)(a)(v) of the Act, in cases where the return has been filed beyond the prescribed due date.The relevant finding ... issue that arises for our consideration is, firstly, whether the ld CIT(A) is justified in upholding the adjustment invoking section 143(1)(1)(v) of the Act disallowing the deduction claimed under Section 80P(2)(d) of the Act, on the ground that the return of income was filed

Krishak Seva Sahkari Samiti Limited Mitli, Mitli vs. Income Tax Officer, Baraut

The appeal of the assessee is allowed

ITA 5138/DEL/2024[2020-21]Status: DisposedITAT Delhi10 Jul 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Devashish Bhadauria, AdvFor Respondent: Sh. Om Prakash Sr. DR

Section 143Section 143(1)(a)Section 154Section 80PSection 80P(2)(a)

tune of Rs.8,22,193/- made by CPC in turn confirmed by the First Appellate Authority invoking the provision of Section 143(1)(a)(v) of the Act. 3. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that this ... particular provision of law envisaged in Section 143(1)(a)(v) has been introduced by the Finance Act, 2021 w.e.f 01.04.2021 for Assessment Year 2021-22 onwards and not for Assessment Year 2019-20 as before us. In that view of the matter the disallowance of deduction claimed

Krishak Seva Sahkari Samiti Limited Mitli, Mitli vs. Income Tax Officer, Baraut

The appeal of the assessee is allowed

ITA 5137/DEL/2024[2019-20]Status: DisposedITAT Delhi10 Jul 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Devashish Bhadauria, AdvFor Respondent: Sh. Om Prakash Sr. DR

Section 143Section 143(1)(a)Section 154Section 80PSection 80P(2)(a)

Narhari Maharaj Majoor Sahakari Sanstha Ltd, Jalgaon vs. ITO, Ward 1(4), Jalgaon

In the result, appeal of the assessee is allowed for as per terms indicated above

ITA 1458/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jul 2025AY 2018-19

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.1458/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Vs Ito, Ward Narhari Maharaj Majoor Sahakari Sanstha Ltd., 1(4), Jalgaon C/O Bhagyesh Hari Dhakane, 18, Pitashri, Gruhkul Colony, Midc, Jalgaon-425001 Maharashtra Pan-Aaaan6252G Appellant Respondent

For Appellant: Shri Vinay KawaiaFor Respondent: Shri Deepak Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

filing the I.T. return for A.Y. 2018- 19 without considering that such powers were given to CPC by making necessary amendment in section 143(1)(a)(v) from 01.04.2021 onwards. 4. On the other hand Departmental Representative (DR) vehemently argued supporting the orders of Ld. CIT(A). 5. I have ... Employees Co- op Credit Society Ltd. (Supra), wherein it has been held that the legislature has introduced such disallowance provisions in section 143(1)(a)(v) dealing with deduction claim(s) provided in Chapter VIA of the Act by way of Finance Act, 2021 w.e.f 01.04.2021 with prospective effect