“Section 139(4)”

Section References (mined)Section 139Section 139(4)938 judgments

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

ITA 308/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17

Section 139(4)Section 139(9)Section 143(3)Section 144Section 263Section 271(1)(c)Section 72Section 80Section 80I

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

EKATAA COMMERCIAL CENTRE PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3, MUMBAI

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

ITA 4902/MUM/2025[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Suyog Bhave a/w. Shri Kshitij KasiFor Respondent: Shri Hemanshu Joshi Sr. DR

Section 139(4)Section 143(1)Section 154Section 156Section 220Section 220(2)Section 234CSection 250

record. The brief facts of the case are that for the year under consideration, the assessee filed its return of income under section 139(4) of the Act on 30.03.2022, declaring total income of Rs. 9,44,59,940/-. The return filed by the assessee was processed vide intimation dated

SUPERTECH EV LIMITED,JHAJJAR vs. ITO EXEMPTION WARD, ROHTAK

In the result the appeal of the assessee is allowed

ITA 6603/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2024-25 Supertech Ev Limited Vs. Adit, Cpc, Bengaluru/ Ito Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 Pan No.Abjcs1671E (Appellant) (Respondent)

Section 115BSection 143(1)Section 154Section 234B

beyond the due date prescribed under section 139(1) of the Act, but was filed before the date of filing the return under section 139(4) of the Act. The intention of the assessee to disclose the income under the new tax regime under section 115BAA

SAWASTIKA PRINTING & PACKAGING,KALA MAB vs. ASSESSING OFFICER, NAHAN

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

ITA 1222/CHANDI/2025[2017-2018]Status: DisposedITAT Chandigarh09 Mar 2026AY 2017-2018

Bench: the Hon'ble CIT(A)(NFAC) that assessee is having business turnover of Rs 16,77,30,943/-. While upholding the additions of Rs 20,81,000/- the Hon'ble CIT(A) (NFAC) has observed in last para of his order as under:-

For Appellant: Shri Yad Ram Saini, Advocate and Shri Neeraj Jain, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)

Section 132Section 139(4)Section 144Section 147

business of manufacturing corrugated boxes and gas cylinders and filed its return of income for the Assessment Year 2017-18 under section 139(4) of the Income-tax Act, 1961 on 15.01.2018 declaring a total income of Rs.1,80,770/-. Subsequently, based on information received by the Department pursuant

MERIDIAN MARKETERS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

In the result, appeal of the Assessee is dismissed

ITA 1879/HYD/2025[2022-23]Status: HeardITAT Hyderabad06 Mar 2026AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1879/Hyd/2025 Assessment Year 2022-2023 Meridian Marketers, The Acit, Hyderabad. Telangana. Central Circle-2(1), Vs. Pin 500 033. Hyderabad. Pan Abmfm1321M Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan S A, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Mathivanan S A, Sr. AR

Section 131Section 132ASection 139(4)Section 139(5)Section 148Section 148ASection 250Section 69A

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY

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

ITA 472/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam04 Mar 2026AY 2017-18

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

Section 115BSection 13Section 133(6)Section 139(4)Section 142(1)Section 143(2)Section 144Section 69A

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

VEERAKERALAM PACB,COIMBATORE vs. ITO, NCW 4(1) , COIMBATORE

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

ITA 3291/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Mar 2026AY 2019-20

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No. 3291/Chny/2025 "नधा#रण वष# /Assessment Year: 2019-20

For Respondent: 11.02.2026

Section 10ASection 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

आयकर अपील"य अ"धकरण, ‘B’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी जॉज" जॉज

SIVASUNDAR SELVAKUMARI,CHENNAI vs. ITO, NCW-1(6), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 3154/CHNY/2025[2016-17]Status: DisposedITAT Chennai04 Mar 2026AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. N. Balakrishnan, CIT

Section 139(4)Section 144BSection 147Section 194ISection 45

आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस

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

Appeal is partly allowed for statistical purpose

ITA 233/IND/2025[2020-21]Status: DisposedITAT Indore27 Feb 2026AY 2020-21

Section 143(3)Section 253(5)

{"clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

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

ITA 412/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2026AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Suyash Agarwal, AdvFor Respondent: Sh. Vachaspati Tripathi, CIT DR

Section 11Section 12ASection 143(1)Section 234ASection 250

same, it had filed it manually. Because of this fact, it could not even rectify the same within the time specified under section 139(4) of the Act. However, the assessee had filed an application for delay condonation and filed the audit report in Form No. 10B on 30.08.2022 vide

UMESHKUMAR PRATAPRAI AWTANI,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1976/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad27 Feb 2026AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri Maulik Kansara, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. D.R

Section 139(4)Section 147Section 148Section 69Section 69A

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

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

ITA 507/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam24 Feb 2026AY 2019-20

Section 139(1)Section 142(1)Section 250Section 80P(2)(a)

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

NAVIN VINODKUMAR AGARWAL,THANE vs. DCIT 14(1)(2), AAYAKAR ABHAVAN MUMBAI

In the result, the appeal of the assessee

ITA 8445/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. Mahesh Saboo

Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA

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

ITA 428/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Feb 2026AY 2017-18

Section 139(4)Section 142(1)Section 143(3)Section 250Section 250(6)Section 69A

interest of justice.\"\n2. Succinctly stated, the assessee had e-filed her return of income for the A.Y.2017-\n18 on 29.02.2018 under section 139(4) of the Act, declaring an income of Rs. 3,12,000/-\nSubsequently, the case of the assessee was selected for “Limited Scrutiny” to verify\nthe

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

Appeal is allowed for statistical purpose, subject\nto payment of cost of Rs

ITA 612/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19

Section 11Section 12ASection 12A(2)Section 139(4)Section 143(1)Section 143(1)(a)

{ "clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M

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

Appeal is allowed for statistical purposes

ITA 472/IND/2025[2020-21]Status: DisposedITAT Indore19 Feb 2026AY 2020-21

Section 10Section 11Section 12ASection 12A(2)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 154

Govt. of India, Ministry of Finance,\nDepartment of Revenue] and the last date (extended) for filing of\nbelated return as per section 139(4) was 31.05.2021 [as extended by\nCBDT Circular No. 8/2021 dated 30.04.2021]. Thus, the return was\nfiled belatedly u/s 139(4).\n(iii)\nOn the very same ... Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee, a charitable institution, filed its income tax return for AY 2020-21 belatedly under section 139(4) and also filed the audit report (Form No. 10B) belatedly. The Assessing Officer denied the exemption u/s 11/12 on these grounds

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

In the result, appeal of the assessee is allowed

ITA 168/DDN/2025[2023-24]Status: DisposedITAT Dehradun18 Feb 2026AY 2023-24

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.

Section 115BSection 139(4)Section 143(3)Section 250Section 54FSection 69A

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

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE

In the result, the appeal of the Revenue is dismissed

ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar

Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD

BHAGWANDAS SURAJKARAN SOMANI HUF,THANE vs. INCOME TAX OFFICER, THANE

In the result, all the appeals of the assessee are allowed

ITA 8629/MUM/2025[2022-2023]Status: DisposedITAT Mumbai16 Feb 2026AY 2022-2023

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 115B

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI