“Section 139(1)”

Section References (mined)Section 139Section 139(1)7,818 judgments

The decision most relied on for Section 139(1) is CIT v. Manjunatha Cotton & Ginning Factory (359 ITR 565), cited in 2,590 judgments on BharatTax.

Leading authorities on Section 139(1)

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.

Goetze (India) Ltd. v. CIT

284 ITR 323 · 2006 · Supreme Court

1,842

citing judgments

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

CIT v. Kelvinator of India Ltd.

320 ITR 561 · 2010 · Supreme Court

1,673

citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. AIMIL Ltd.

321 ITR 508 · 2010 · High Court

1,629

citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178 · 2022 · Supreme Court

1,392

citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Gujarat State Road Transport Corporation

366 ITR 170 · 2014 · High Court

1,158

citing judgments

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

CIT v. Pruthvi Brokers & Shareholders

349 ITR 336 · 2012 · High Court

956

citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

CIT v. SSA’s Emerald Meadows

73 Taxmann.com 241 · 2016 · High Court

791

citing judgments

A penalty notice under section 271(1)(c) read with section 274 of the Income Tax Act is invalid if it fails to specify whether the penalty is for concealment of income or for furnishing incorrect particulars of income.

Judgments citing Section 139(1)

Shankar Lal Ludhani Through Lata Devi Ludhani As Legal Heir, Ajmer vs. DCIT, Central Circle, Ajmer

In the result, the appeal of the assessee is allowed

ITA 406/JPR/2025[2017-18]Status: DisposedITAT Jaipur04 Jul 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 115BSection 133ASection 147Section 148Section 271A

concerned, brief facts are that for the assessment year 2005-06, the assessee filed the return of income on 30.10.2005 under Section 139(1) of the Act declaring total income of Rs.53,24,330/-. In such return, the assessee did not claim speculation loss of Rs. 69,93,450/-. Such ... Tribunal was of the view that once a return was revised under Section 139(5) of the Act, the original return filed under Section 139(1) would not survive. It was found that the revised return was filed within the time prescribed. The Tribunal did not accept the Assessing Officer

Keezhkulam Primary Agricultural Co-Op Credit Society Limited No 3938, Kanyakumari vs. Commissioner of Income Tax, Chennai

ITA 884/CHNY/2025[2021-22]Status: DisposedITAT Chennai04 Jul 2025AY 2021-22

For Appellant: Mr.G. Reddi Prakash, CAFor Respondent: Ms.Gouthami Manivasagam

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक

Sri Akshiya Shiradi Saibaba Trust, Pondcherry vs. ITO, Pondicherry

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 198/CHNY/2025[2021-22]Status: DisposedITAT Chennai04 Jul 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.P.M.Kathir, Advocate for Mr.T.Vasudevan, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

Section 11Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Rasipuram Vivekananda Educational Trust, Namakkal vs. ITO, Exemption Ward, Salem

In the result, appeal filed by the assessee is allowed

ITA 1070/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Jul 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. Gouthami Manivasagam

Section 11Section 12Section 12ASection 139(1)Section 143(1)

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

Manoj Madhukar Gajarlawar, Kanchipuram vs. ACIT, Ncc-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 1030/CHNY/2025[2021-22]Status: DisposedITAT Chennai04 Jul 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Girish Sonthlia, AdvocateFor Respondent: DR is on leave

Section 119(2)(b)Section 139(1)Section 143(1)Section 90

Yuraaz Arora, Mumbai vs. Ward 34(1)(1), Mumbai

In the result, grounds of appeal raised by assessee are allowed

ITA 4904/MUM/2024[2019-20]Status: DisposedITAT Mumbai04 Jul 2025AY 2019-20

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 139Section 139(1)Section 154Section 254(1)Section 90

during Shree 1008, Shantinath Digamber Jain Trust the relevant financial year i.e. 2017-18. The time period for filing return of income under section 139(1) for AY 2018-19 was up to 31.06.2019. The assessee filed his return on 31.08.2019 declaring income

Shahi Exports Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle - 8, Delhi, New Delhi

In the result, appeal of the assessee is partly allowed for

ITA 710/DEL/2025[2016-17]Status: DisposedITAT Delhi04 Jul 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 139(1)Section 143Section 143(3)Section 144CSection 250Section 30Section 92C

ITA No.710/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI

Praveen Saxena, Lucknow vs. ITO-6(1), Lucknow-New

The appeal of the assessee stands allowed

ITA 202/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Praveen Saxena V. Income Tax Officer 6(1) Flat No.G-01, Tower-J Lucknow - New Shalimar Gallant Vigyanpuri, Mahanagar Lucknow Tan/Pan:Ajpps5818N (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2024, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 09.01.2021, Declaring A Total Income Of Rs.22,57,120/- & Also Claimed Relief Under Section 90 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) For A Sum Of Rs.3,48,632/- Being Foreign Tax Credit. The Centralized Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act & Rejected The Relief Of Rs.3,48,632/- Claimed By The Assessee Under Section 90 Of The

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 139(1)Section 143(1)Section 154Section 90

submitted that this Rule provides that Form 67 should be filed on or before due date for filing of return of income under section 139(1) of the Act, but all the same, the said Rule nowhere provides that if the said Form 67 is not filed within the specified ... prescribed date. It is true that Form 67 could not be filed before the due date for filing of return of income under section 139(1) of the Act, but it is also not in dispute that the amount of Foreign Tax Credit being claimed was duly reflected

Udaan Sewa Samiti, Kanpur Nagar vs. CPC Banglore, Kanpur

The appeal of the assessee stands allowed for statistical purposes

ITA 150/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Udaan Seva Samiti V. The Cpc 250/4, Juhi Lal Colony Bangalore Kanpur Nagar Uttar Pradesh Tan/Pan:Aaaau7543F (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2023, Passed By The Addl/Jcit(A)-2, Mumbai For Assessment Year 2019-20. 3.1 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under Section 12Aa Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Assessee-Society Filed Its Return Of Income For The Year Under Consideration Under Section 139(1) On 26.01.2021, Declaring Total Income At Nil. The Assessee-Society Had Claimed Exemption Of Rs.12,97,442/- Relating To The Amount Applied For Charitable & Religious Purposes During The Previous Year. The Central Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 12ASection 139(1)Section 143(1)

Income Tax Act, 1961 (hereinafter called “the Act’). The assessee-society filed its return of income for the year under consideration under section 139(1) on 26.01.2021, declaring total income at NIL. The assessee-society had claimed exemption of Rs.12,97,442/- relating to the amount applied for charitable

Assistant Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. Arvind Limited, Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 466/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblearvind Limited, Dcit Vs. Naroda Road, Nfac, Delhi Ahmedabad-380025 (Dcit, Circle 1(1)(1), [Pan : Aabca 2398 D] Ahmedabad) Arvind Limited, Vs. Acit, Circle 1(1)(1), Naroda Road, Ahmedabad Ahmedabad-380025 [Pan : Aabca 2398 D]

For Appellant: Shri Biren Shah, AR &For Respondent: Shri Prathvi Raj Meena, CIT-DR &

Section 115JSection 143(3)Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

Arvind Limited, Ahmedabad vs. NFAC, Delhi Present Jurisdiction the DCIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 349/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2018-19

For Appellant: Shri Biren Shah, AR &For Respondent: Shri Prathvi Raj Meena, CIT-DR &

Section 115JSection 143(3)Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

Effort Foudation (N.G.O), Delhi vs. ITO, Delhi

Appeal is allowed

ITA 1204/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1204/Del/2024 : Asstt. Year : 2018-19 Effort Foundation (N.G.O.), Vs Income Tax Officer, Flat No. 233, Pocket-10, Nasirpura, Exemption Ward-1(1), Dwarka, New Delhi-110045 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaae4486D Assessee By: An Adjournment Application Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order

For Appellant: An Adjournment ApplicationFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 11Section 12ASection 12A(1)(b)Section 139(4)Section 143(1)Section 143(1)(a)Section 57

provisions to section 139(4A) of the Act shows that the assessee is required to file the return as per the provisions of section 139(1) of the Act. Now, perusal of section 139(1) shows that in the case of the assessee which is required to get its account ... 1) of the Act or section 139(5) of the Act, the view beneficial to the assessee needs to be accepted and, since section 139(1) and section 139(5) are part of section 139 only and in this section 139 and sub-section (5) provides the mechanism to file

Assistant Commissioner of Income Tax, Central Circle-4(2), Kolkata vs. Dhansar Engineering Company Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 295/KOL/2025[2010-11]Status: DisposedITAT Kolkata02 Jul 2025AY 2010-11

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 132Section 139(1)Section 143(2)Section 153ASection 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार

K 113 Kugalur Primary Agricultural Coop Credit Society, Kugalur, Gobi Tk vs. The Deputy Commissioner of Income Tax CPC, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 99/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Jul 2025AY 2018-19

Bench: Shri George George K

For Appellant: Ms. R. Reshma, AdvocateFor Respondent: Shri Ashwin D Gowda, JCIT

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

आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI

Punalveli Weavers Cooperative Society, Punalveli vs. Income Tax Officer, Ward 3, Virudhunagar

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

ITA 1244/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Jul 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1244/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Punalveli Weavers Cooperative Vs. The Income Tax Officer, Society, No. 6/9, T. Vinayagar Kovil Ward 3, Street, Punalveli 626 111, Virudhunagar. Virudhunagar District. [Pan:Aaaap3467B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 03.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.02.2025 Passed By The Addl/Jcit(A)-2, Guwahati For The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee A Registered Co- Operative Society Engaged In Activities Classified Under The Definition Of “Weavers Society” As Per Section 2(31) Of The Tamil Nadu Co-Operative Societies Act,1983. The Assessee Filed Return Of Income On 07.10.2018

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri Vijay Kumar, JCIT

Section 139(1)Section 2(31)Section 3Section 80P(2)(a)Section 80P(2)(c)

operative Societies Act,1983. The assessee filed return of income on 07.10.2018 2 I.T.A. No.1244/Chny/25 i.e., with the extended prescribed time under section 139(1) of the Income Tax Act, 1961 [“Act” in short] for tax audit cases disclosing total income at ₹. 0, claiming deduction under section

Bright Classic Agencies, Tiruchengode vs. ITO, Ward-2, Tiruchengode

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 975/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Jul 2025AY 2017-18

Bench: Shri George George K

For Appellant: Shri T.S. Lakshmi VenkataramanFor Respondent: Smt. Samantha Mullamudi

Section 139(1)Section 147Section 148Section 250Section 270A

आयकर अपीलीय अिधकरण, ‘सी’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH, CHENNAI

Thaligai Primary Co Op Credit Society Ltd, Namakkal vs. Income Tax Officer, Ward II

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

ITA 542/CHNY/2025[2019-2020]Status: DisposedITAT Chennai01 Jul 2025AY 2019-2020

Bench: Shri George George K

For Appellant: Shri Anand, CAFor Respondent: Smt. Samantha Mullamudi

Section 119(2)(b)Section 139(1)Section 147Section 148Section 250Section 80ASection 80P

आयकर अपीलीय अिधकरण, ‘ए’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI

Vanangamudi Vairamani Pandiyan, Chennai vs. ACIT, Central Circle-1(1), Chennai

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

ITA 2895/CHNY/2024[2018-19]Status: DisposedITAT Chennai01 Jul 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri C.P. Solomon, JCIT

Section 139(1)Section 147Section 148Section 151ASection 250

आयकर अपीलीय अिधकरण, ‘ए’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI

ACIT, Allahabad vs. Kesarwani Zarda Bhandar, Allahabad

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

date of search the return of income for the assessment year 2004-05 to assessment year 2008-09 had already been filed under section 139(1) of the act accompanied by all the requisite documents and proceeding under section 143(1) of the act stood completed except the year

M/S Kesarwani Zarda Bhandar, Allahabad vs. Jt.CIT, Allahabad

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A