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“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)

Microsoft Corporation (India) Pvt Ltd, Delhi vs. DCIT (16) (1) Delhi, Delhi

Appeal of the assessee is allowed

ITA 1862/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Sept 2025AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy & Shri Brajesh Kumar Singhआअसं.1862/िद"ी/2022 (िन.व. 2017-18) Microsoft Corporation (India) P. Ltd., 807, New Delhi House, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaacm-5586-C बनाम Vs. Deputy Commissioner Of Income-Tax, Circle 16(1), Central Revenue Building, ..... "ितवादी/Respondent Ip Estate, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri Nageswar Rao, (Through Vc) & Parth, Advocates "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit- Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/09/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.06.2022, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2017-18. 2. Shri Nageswar Rao, Appearing On Behalf Of The Assessee Submitted At The Outset That, At This Stage He Is Confining His Submissions To Ground No. 1 Of Appeal

For Appellant: S/Shri Nageswar Rao, (Through VC) &For Respondent: Shri Rajesh Kumar, CIT- DR
Section 143(3)Section 144C(13)Section 144C(5)

question are that the assessee filed its original return of income, for the relevant assessment year 2017-18, on 29th November, 2017 under Section 139(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). This return was revised on 6th July, 2018 and thereafter again revised

Pramod Kumar Dubey, Gwalior vs. Income Tax Officer, 1(3), Gwalior

In the result, the appeal of the assessee is allowed

ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A

have heard the rival submissions and perused the materials available on record. The assessee has filed its return of income under Section 139(1) of the Act for assessment year 2024-25 on 10-7-24 showing its total income at Rs. 6,27,260/- comprising of – Income from salary ... Facts of the Case 2.1 The assessee, an individual resident of India, had originally filed her return of income under section 139(1) of the Act on 30.07.2024, declaring total income of Rs.4,27,635/-, comprising the following: - Short-term capital gains u/s 111A: Rs. 3,79,559/- - Long-term

Bundelkhand University, Jhansi vs. DCIT(Exemption), Ghaziabad

In the result, the appeal of the Assessee is allowed

ITA 310/AGR/2025[2018-19]Status: DisposedITAT Agra03 Sept 2025AY 2018-19

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri P.K. Sahgal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10Section 139(1)Section 143(3)Section 147Section 272Section 272A(1)(d)

Learned AO observed that the Assessee had not filed its return of income for assessment year 18-19 under section 139(1) of the Act which was mandatory for the Assessee trust or society to claim exemption under section 10(23C) of the Act. Accordingly the Learned AO proceeded

Shivam Pipe Industries, Guwahati vs. ITO Ward 2(2), Guwahati

In the result, the appeals of the assessee is allowed

ITA 164/GTY/2024[2017-18]Status: DisposedITAT Guwahati03 Sept 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 139Section 139(1)Section 143(3)Section 154Section 250Section 37Section 80I

INCOME TAX APPELLATE TRIBUNAL: GAUHATI BENCH : GUWAHATI In Virtual hearing BEFORE SHRI MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER AND SHRI

Promila Vinodkumar Bhatia, Dadra and Nagar Haveli vs. Ld. ITO, Ward - 2, Vapi

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

ITA 203/SRT/2025[2011-12]Status: DisposedITAT Surat03 Sept 2025AY 2011-12

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.203/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Promila Vinodkumar Bhatia Vs. Ito, R-102, Pramukh Vihar Phase-5, Ward – 2, Naroli Road, Silvassa, Dadra & Vapi Nagar Haveli-396 230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adzpg2322F (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/07/2025 Date Of Pronouncement 03/09/2025

Section 10(38)Section 139(1)Section 142(1)Section 148Section 250

IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH

Aditi Gupta, Ludhiana vs. Income Tax Officer, Ward VII(1), Ludhiana

In the result, Assessee’s appeal is allowed for Statistical Purposes

ITA 195/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh03 Sept 2025AY 2023-24

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 195/Chd/2025 "नधा"रण वष" / Assessment Year : 2023-24 Aditi Gupta, Ito, 144,Greeen Park, बनाम Ward Vii(1), Civil Lines, Ludhiana Vs. Ludhiana "थायी लेखा सं./Pan No: Bcjpg0439B अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Satish Gupta, Advocate, राज"व क" ओर से/ Revenue By : Sh. Vivek Varadhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.09.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 10.01.2025 Of Addl./Jcit(A)-7, Kochi For A.Y. 2023-24. 2. Grounds Of Appeal Are As Under: -

For Appellant: Sh. Satish Gupta, AdvocateFor Respondent: Sh. Vivek Varadhan, Addl. CIT, Sr.DR
Section 115BSection 115JSection 139(1)Section 143(1)Section 80C

आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH

Income Tax Officer Ward-3(3)(2), Ahmedabad vs. Manthan Shyam Ganatra, Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 2032/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2018-19

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Yogesh Mishra, Sr.DRFor Respondent: Shri Sunil Maloo, AR
Section 139(1)Section 139(4)Section 148Section 148ASection 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR

Maruti Jakhuji Kude, Pune vs. ITO Ward 9(3) Pune, Pune

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

ITA 2255/PUN/2024[2016-17]Status: DisposedITAT Pune03 Sept 2025AY 2016-17

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Respondent: Appellant by Shri Mahavir Jain
Section 139(1)Section 147Section 148Section 148ASection 2(14)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS.ASTHA CHANDRA, JUDICIAL MEMBER

Reachasia, Kolkata vs. D.C.I.T./A.C.I.T., Circle - 29, Kolkata

In the result, the appeal of the assessee is allowed

ITA 755/KOL/2025[2012-2013]Status: HeardITAT Kolkata03 Sept 2025AY 2012-2013

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2012-13 Reachasia……………………..……………..............................……….……Appellant 109/28, Hazra Road, Kol- 700026. [Pan: Aagrf2430K] Vs. Dcit/Acit, Circle-29, Kolkata…………………………...……...…..…..Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 01, 2025 Date Of Pronouncing The Order : September 03, 2025 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.02.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 194ASection 250Section 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh

Shri. Giridhar Chidanamarri, Villivakkam vs. ITO, Non Corp Ward 17(6), Chennai

In the result, the appeal of the assessee is allowed

ITA 1824/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1824/Chny/2025 Assessment Years: 2019-20 Shri Giridhar Chidanamarri Income Tax Officer, No.21/32 Sri Kara Flats, Non-Corporate Ward-17(6), Kaveri Street, Villivakkam, Chennai. Tamil Nadu – 600 049. [Pan: Adspg2451L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Sonali, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri Veeramany K, Irs सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 03.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Ms.Sonali, AdvocateFor Respondent: Shri Veeramany K, IRS
Section 139Section 139(1)Section 139(5)Section 90

order dated 16.02.2021 as the Form-67 could not be filed by it along with the original return under section 139(1). It has been argued that Rule-128 of the Income Tax Rules nowhere provides that deduction u/s 90 will not be available if Form-67 is not filed ... along with the original return under section 139(1). 3.0 Per contra the Ld.DR relied upon the orders of lower authorities. 4.0 We have heard the rival submissions in the light of material available on records. The only issue for consideration is as to whether filing of Form

Sudhir Appukuttan Panikassery, Mumbai vs. Income Tax Officer Circle 3, Kalyan

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

ITA 3558/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Sept 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Parag VyasFor Respondent: Ms. Kavitha Kaushik (SR DR)
Section 115JSection 139Section 139(1)Section 140ASection 140B(4)Section 143(1)Section 234BSection 234FSection 250Section 89

that the assessee is an individual and has not filed the return of income for A.Y. 2022-23 as per provisions of section 139(1) and 139(4) of the Act. The assessee filed updated return of income as per provisions of section 139

M/S. Gateway Distriparks Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 2(1), Mumbai

The appeal of the assessee is allowed

ITA 3300/MUM/2025[2018-19]Status: DisposedITAT Mumbai03 Sept 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Ashok Kumar Jain, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 139(1)Section 143(1)Section 143(3)Section 14ASection 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP, & MS PADMAVATHY S, AM I.T.A. No

DCIT, Delhi vs. Majestic Properties Private Limited, Delhi

ITA 2129/DEL/2025[2012]Status: HeardITAT Delhi03 Sept 2025

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshdcit, Circle-16(1) Vs. Majestic Properties Room No.419, Private Limited, Fourth Floor, C.R. 1/18 B, Asaf Ali Road, Building Ip Estate, Ajmeri Gate Extn. Delhi-110002 Delhi-110002 (Appellant) (Respondent) Pan: Aaacm7158E

For Appellant: NoneFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 115JSection 139(1)Section 143(3)Section 147Section 148Section 151Section 45(2)

competent authority under section 151 of the Act. The assessee vide letter dated 13.12.2019 submitted that the return already filed under section 139(1) may be considered as a return in response to notice under section 148 of the Act. The learned AO noted that

Ap Goyal Charitable Trust, East Delhi, Delhi India vs. ITO, Civic Centre, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1941/DEL/2025[2014-15]Status: HeardITAT Delhi03 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshap Goyal Charitable Trust, Vs. Ito, Ward B-125, Anand Vihar, Exempt-1(1), East Delhi, Delhi-110092 Delhi, Civic Centre, Delhi-110002 (Appellant) (Respondent) Pan: Aabta8575B

For Appellant: Shri Nitin Kanwar, AdvocateFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 12ASection 132Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

DCIT, Circle - 19(1), Delhi vs. Renew Wind Energy (Karnataka) Pvt. Ltd., Delhi

In the result, appeal of Revenue in ITA No

ITA 4315/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Sept 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 41(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI

Sharad Kumar Choradia, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, the appeal filed by the assessee in Nos

ITA 980/JPR/2025[2019-20]Status: DisposedITAT Jaipur02 Sept 2025AY 2019-20

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Vijay Goyal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 153ASection 153D

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k

Sharad Kumar Choradia, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, the appeal filed by the assessee in Nos

ITA 979/JPR/2025[2018-19]Status: DisposedITAT Jaipur02 Sept 2025AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Vijay Goyal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 153ASection 153D

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k

Sharad Kumar Choradia, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, the appeal filed by the assessee in Nos

ITA 978/JPR/2025[2017-18]Status: DisposedITAT Jaipur02 Sept 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Vijay Goyal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 153ASection 153D

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k

Sharad Kumar Choradia, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, the appeal filed by the assessee in Nos

ITA 977/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Vijay Goyal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 153ASection 153D

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k

Sharad Kumar Choradia, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, the appeal filed by the assessee in Nos

ITA 976/JPR/2025[2015-16]Status: DisposedITAT Jaipur02 Sept 2025AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.975 to 980/JP/2025 निर्धारण वर्ष / Assessment Years : 2014-15 to 2019-20 | Sharad Kumar Choradia | बनाम | ACIT, | 3-CHHA-4, Jawahar Nagar, | Vs. | Central Circle-02, | Jaipur | | Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AALPC3487C | अपीलार्थी/ Appellant | प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Vijay Goyal, CA & Sh. Kapil Khejrolia, CA राजस्व की ओर से / Revenue

For Appellant: Sh. Vijay Goyal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 153ASection 153D

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k