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“Section 139(1)(a)”

Section References (mined)Section 139Section 139(1)(a)9 judgments

JERMELS ACCADEMY,DARJEELING vs. ITO, WARD 2(2), EXEMP,, SILIGURI

ITA 2750/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATΑ ‘Β' ΒENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

JERMELS ACCADEMY ,DARJEELING vs. ITO, WARD 2(2), EXEMP, , SILIGURI

ITA 2749/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATΑ ‘Β' ΒENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

JERMELS ACCADEMY,DARJEELING vs. ITO, WARD 2(2), EXEMP,, SILIGURI

In the result, all the 3 appeals filed by the Assessee are partly

ITA 2748/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

above] 7.5.1 In this ground of appeal, the appellant has claimed that it was not mandatorily required to file a return under section 139(1), as it did not have any taxable income during the year and the return under this section has to be compulsory filed by a person ... chargeable to tax. The appellant has stated that it is an Association of Persons (AOP), it is not mandated to file return under section 139(1); hence the additions made by Ld. AO under section 69A of the Income Tax Act are based on wrong premises that the cash deposits

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY MORORJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 11/SRT/2025[2015-16]Status: DisposedITAT Surat29 Jan 2026AY 2015-16

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE DR. DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY, MORARJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 10/SRT/2025[2014-15]Status: DisposedITAT Surat29 Jan 2026AY 2014-15

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE DR. DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT

MOTAVADA SEVA SAHKARI MANDLI LTD.,LODHIKA vs. INCOME TAX OFFICER, WARD-2(1)(2), RAJKOT

ITA 504/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.504/Rjt/2023

ITA No.504/RJT/2024 (A.Y.2018-19) Motavada Seva Sahakari Mandali Ltd. v. ITO IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE

GRIDCO LIMITED,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 42/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2014-15 Assessment Year: 2014-15 M/S. Grid Corporation Of Vs. Dcit, Corporate Circle-1(1), Orissa Ltd. Janapath, Bhubaneswar Bhubaneswar. Pan/Gir No.Aabcg 5398 P (Appellant) .. ( Respondent) Assessee By : S/Shri Ved Jain/P.V.Rao, Ars Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Date Of Hearing : 29 /03/2023 Date Of Pronouncement : 29 /03/2023 O R D E R

For Appellant: S/Shri Ved Jain/P.V.Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 10BSection 10B(8)Section 139(1)Section 139(3)Section 139(5)Section 80

claiming carrying forward of losses subsequently would not help the assessee. In the present case, the assessee filed its original return under section 139(1) and not under section 139(3). Therefore, the Revenue is right in submitting that the revised return filed by the assessee under section 139 ... only substitute its original return under section 139(1) and cannot transform it into a return under section 139(3), in order to avail the benefit of carrying forward or set-off of any loss under section 80 of the IT Act. The assessee can file a revised return

M/S. GRIDCO LIMITED,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 148/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2014-15 Assessment Year: 2014-15 M/S. Grid Corporation Of Vs. Dcit, Corporate Circle-1(1), Orissa Ltd. Janapath, Bhubaneswar Bhubaneswar. Pan/Gir No.Aabcg 5398 P (Appellant) .. ( Respondent) Assessee By : S/Shri Ved Jain/P.V.Rao, Ars Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Date Of Hearing : 29 /03/2023 Date Of Pronouncement : 29 /03/2023 O R D E R

For Appellant: S/Shri Ved Jain/P.V.Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 10BSection 10B(8)Section 139(1)Section 139(3)Section 139(5)Section 80

claiming carrying forward of losses subsequently would not help the assessee. In the present case, the assessee filed its original return under section 139(1) and not under section 139(3). Therefore, the Revenue is right in submitting that the revised return filed by the assessee under section 139 ... only substitute its original return under section 139(1) and cannot transform it into a return under section 139(3), in order to avail the benefit of carrying forward or set-off of any loss under section 80 of the IT Act. The assessee can file a revised return

AJIT VASANT PAI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

ITA 741/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2017-18

For Appellant: Shri H. Anil Kumar, CAFor Respondent: Shri K R Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 139(1)(a)Section 139(3)Section 139(5)Section 142Section 143(1)(a)Section 154

virtue of being a Partner in a Firm Liable for Tax Audit. (Vide explanation 2 (a)(iii) to the fourth Proviso of Section 139(1) of the Income Tax Act, 1961, the Page 2 of 9 due date for Asst Year 2017-18 was 07/11/2017 vide Notification F.No.225/270/2017/ITA.II dated ... under sub-section (5) to section 139. As per the provisions of section 139(5) if the assessee has furnished the return under section 139(1) and subsequently discloses any wrong statement therein or which in his opinion is wrong then he can revise the return at any time before

Section 139(1)(a) — 9 judgments | BharatTax | BharatTax