“Section 139(4)”

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SHILLONG, SHILLONG vs. MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED, LUMJINGSHAI, SHILLONG

In the result, the appeal of the Revenue is allowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL 'GAUHATI BENCH', GUWAHATI\n\nBEFORE SHRIDUVVURU RL REDDY, VP\nAND\nSHRI RAJESH

ADIMULAM SATYANARAYANA PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of my aforesaid observations

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member)

stated to have put up an appearance before the AO and filed a return of income for the year under consideration under section 139(4) of the Act along with audited financial statements and audit report. Apart from that, it was stated by the assessee that as he was suffering ... wherein the Principal Commissioner of Income Tax-1, Visakhapatnam had condoned the delay and allowed him to file his return of income under section 139(4) r.w.s 119(2)(b) of the Act for the subject year, but the assessee failed to furnish the same. 10. The AO based

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

OMMI SANDEEP,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

Bench: Shri Sandeep Singh Karhail, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपील सं./I.T.A. No. 247/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Chinnampeta Village Chinnampeta Post, Chatrai Mandal Krishna – 521214, Andhra Pradesh [Pan: Aacat7997E] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व / Assessee Represented By राजस्व का प्रतिनिधित्व / Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement V. Income Tax Officer, Ward – 3(5) C.R. Building, 1St Floor Annex M.G. Road, Vijayawada Andhra Pradesh (प्रत्यर्थी / Respondent) Shri C. Subrahmanyam, Ca Dr. Aparna Villuri, Sr.Ar 16.12.2025 24.02.2026 आदेश /Order Per Omkareshwar Chidara: 1. The Present Appeal Is Filed By The Assessee Against The Impugned Order Dated 31.10.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (In Short 'Act') By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”], For The A.Y. 2017-18.

after April 1, 2018, even if the assessee made its claim for deduction under section 80P in a return filed within time under section 139(4), 142(1) or 148, it would not be allowed the deduction, unless the return in question was filed within the due date prescribed under ... Amendment of 01.04.2018; the assessee is entitled to claim the deduction if a valid return is filed with the time prescribed under section 139(4) / 142(1) /148 of the Act. After 01.04.2018 amendment; in order to claim the deduction, the assessee should file the return of income within

SRILAKSHMI DEVIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

Bench: Shri Ravish Sood, Hon'Bleआयकर अपीलसं./I.T.A.No.428/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) Srilakshmi Devireddy Vs. Income Tax Officer, Ward-3(5) D.No. 9-58, Loyabata Road Nunna, Vijayawada – 521212 Andhra Pradesh [Pan: Bjupd8440D] Vijayawada करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By Shri C. Subrahmanyam, Ca Shri D. Hema Bhupal, Sr.Dr सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing 16.02.2026 घोषणा की तारीख/Date Of Pronouncement 19.02.2026 Per Ravish Sood, Jm: आदेश /Order The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 12.11.2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O”) Under Section 143(3) Of The Income-Tax Act, 1961 (For Short, "The Act"), Dated 03.12.2019 For The Assessment Year 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal:

interest of justice." 2. Succinctly stated, the assessee had e-filed her return of income for the A.Y.2017- 18 on 29.02.2018 under section 139(4) of the Act, declaring an income of Rs. 3,12,000/- Subsequently, the case of the assessee was selected for “Limited Scrutiny” to verify

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

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

PARDEEP KUMAR WALIA,DEHRADUN vs. DCIT CENTRAL CIRCLE , DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Pradeep Kumar Walia Vs Dcit C/O-Matta Garg & Co. Central Circle 15, Astley Hall Dehradun Dehradun, Uttarakhand Uttarakhand-248001 Pan-Aabpw2423F Appellant Respondent Assessee By Shri S.K.Matta, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 31.07.2025 By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld.Cit(A)”] In Appeal No. Cit(Appeals) Noida-3/10009/2022-23 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 07.02.2025 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income U/S 139(4) Of The Act On 04.11.2023, Declaring Total Income Of Inr 86,20,630/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass For The Reason That The Assessee Has Claimed Deduction U/S 54F Of The Act & Corresponding Capital Gain Was Not Declared In The Return Of Income Filed By The Assessee.

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL