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“Section 143(1)(a)”

Section References (mined)Section 143Section 143(1)(a)2,323 judgments

The decision most relied on for Section 143(1)(a) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)(a)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

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.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)(a)

Jile Singh, Faridabad vs. Income Tax Officer, Faridabad

In the result, appeal of the assessee is allowed

ITA 2223/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Jun 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 2223/Del/2025 : Asstt. Year : 2017-18 Jile Singh, Vs Income Tax Officer, H. No. 68, Sotai, Near Mahipal Ward-51(3), Nambardar, Ballabgarh, Faridabad, Faridabad, Haryana-121002 Haryana-121004 (Appellant) (Respondent) Pan No. Fzsps8684G Assessee By: None Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 02.06.2025 Date Of Pronouncement: 02.06.2025 Order

For Appellant: NoneFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other

Gill & Virk Finance Company Limited, Chandigarh vs. Income Tax Officer, Ward 5(1), Chandigarh

In the result, the appeal of the Assessee stands allowed

ITA 936/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh30 May 2025AY 2018-19

Bench: Shri Sanjay Gargआयकरअपीलसं./Ita No.936/Chd/2024 िनधा"रणवष" / Assessment Year : 2018-19 बनाम Gill & Virk Finance The Ito, Company Limited, Ward (5)1, Sco 80-81, 3Rd Floor, Sector Chandigarh. 17-C, Chandigarh. 160017. "थायीलेखासं./Pan No: Aaacg8596L अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing ) िनधा""रतीकीओरसे/Assessee By : Sh.T.N.Singla, C.A. राज"कीओरसे/ Revenue By : Sh.Vivek Vardhan, Addl. Cit.Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 27-05-2025. उदघोषणाकीतारीख/Date Of Pronouncement : 30-05-2025 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 19-07-2024 Passed By The Ld. Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi[Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2018-19. 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Cit(A) In Confirming The Additon Made By The Assessing Officer (A.O.) Of Rs. 5,46,809/-

For Appellant: Sh.T.N.Singla, C.AFor Respondent: Sh.Vivek Vardhan, Addl. CIT.Sr.Dr
Section 10(38)Section 143(1)Section 143(1)(a)Section 143(2)Section 154

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ,च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,‘SMC’,CHANDIGARH BEFORE SHRI

Umakant Gajanan Foundation, Pune vs. ITO, Ward-1(1), Pune

Appeal of the assessee is partly allowed

ITA 863/PUN/2025[2023-24]Status: DisposedITAT Pune30 May 2025AY 2023-24

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.863/Pun/2025 िनधा"रण वष" / Assessment Year: 2023-24 Umakant Gajanan Foundation, V The Income Tax Officer, E-3/5, Shirine Garden, Opp.Iti, S Ward-1(1), Pune. Aundh, Pune – 411007. Maharashtra. Pan: Aaatu5190M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Date Of Hearing 15/05/2025 Date Of Pronouncement 30/05/2025

Section 11Section 12ASection 143(1)Section 250

claim apparent from information furnished in return of income as was therefore correctly treated as adjustment to total income as per provisions of section 143(1)(a)(ii) of the Act. 5.13 Further, the mentioning of amount of Rs.2,64,260/- in the audit report clearly suggested that this amount ... relevant to AY 2023-24 was clearly not allowed as application/expenditure and was therefore correctly treated as adjustment as per provisions of section 143(1)(a)(iv) of the Act.” Unquote. 4.2.1 Aggrieved by the Order of the Ld.CIT(A), the Assessee has filed present appeal. 4.3 We have perused

Pradeep Kisanlal Boob, Nashik vs. ACIT, Circle 1, Nashik

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

ITA 189/PUN/2024[2019-20]Status: DisposedITAT Pune30 May 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.189/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Sanket JoshiFor Respondent: Shri Arvind Desai
Section 134Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

said adjustments were made without giving any prior intimation of proposed adjustments through physical mode or email, as mandated by first proviso to section 143(1) and therefore, the said intimation order dated 14.05.2020 was null and void in law. 2. The learned CIT(A) erred in confirming the adjustment ... such debatable issues in the computer system to prevent the prima-facie adjustments. Returns processed by CPC are governed by the provisions of section 143(1)(a) of the Act and in case there is any issue and the assessee is aggrieved with the adjustments made by CPC then

Baldev Singh & Sons, New Delhi vs. DCIT Circle 43(1), New Delhi

In the result, the appeal of the assessee is partly allowed as above

ITA 3103/DEL/2023[2021-22]Status: DisposedITAT Delhi30 May 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.3103/Del/2023, A.Y. 2021-22 Baldev Singh & Sons Vs. Deputy Commissioner Of 14-A, Najafgarh Road, Income Tax, Circle-43(1), New Delhi Civic Centre, J.L. Nehru Road Pan: Aaahb4937M New Delhi (Appellant) (Respondent) Appellant By Sh. G. S. Kohli, Ca Respondent By Sh. Ashish Tripathi, Sr. Dr Date Of Hearing 06/03/2025 Date Of Pronouncement 30/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For The Assessment Year (Ay) 2021-22 Is Directed Against The Order Dated 03.10.2023 Of The Additional/Joint Commissioner Of Income Tax (Appeals)-12, Mumbai [Addl. Cit(A)]. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Learned Cit(Appeal) Had Failed To Appreciate The Written Submission & The Documents Filed Before Him & Thus The Justice Had Not Been Given To The Humble Appellant.

Section 139Section 143(1)Section 154Section 36(1)(va)Section 80Section 80I

Rs.97,58,290/- after claiming deduction under section 80IB of the Income Tax Act, 1961 (Act). The said ITR was processed under section 143(1) of the Act by the Assessing Officer (CPC) (AO-CPC), which did not allow the claim of deduction under section 80IB ... audit report in Form-10CCB was not filed along with the ITR and was only filed after the receipt of intimation under section 143(1) of the Act. The Ld. AR submitted that auditor of the assessee who was also dealing with tax matters omitted to upload the audit report

Govind Agarwal, Gwalior vs. DCIT- Circle 2(1), Gwalior

In the result, the appeal of the assessee is allowed

ITA 65/AGR/2022[2018-19]Status: DisposedITAT Agra29 May 2025AY 2018-19

Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)

Govind Agarwal vs. DCIT not an issue involved in present case, as the question involved herein was quite different as to whether Section 143 (1) (a) of the Act of 1961 can be resorted to when there is highly debatable issue. Therefore, the case laws relied upon by the Revenue ... present case. 17. Concludingly, we are of the considered opinion that the Assessing Officer should not have resorted to the provisions contained under Section 143(1)(a) of the Act of 1961 and instead could have resorted to the provisions under Section 143

Income-Tax Offier (Exemptions) Madurai, Madurai vs. Career Development Opportunity and Training, Vilangudi

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

ITA 383/CHNY/2025[2020]Status: DisposedITAT Chennai29 May 2025

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No. 383/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 The Income Tax Officer Vs. Career Development Opportunity (Exemptions) & Training, Madurai. Near Selvaraj Textiles, 7, Dindigul Road, Vilangudi, Madurai 625 018. [Pan:Aaatc6975A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Deeptha, Addl. Jcit ""थ" की ओर से/Respondent By : Shri B. Gowthaman, Ca सुनवाई की तारीख/ Date Of Hearing : 30.04.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 23.12.2024 Passed By The Addl./Jcit (A)-7, Kolkata For The Assessment Year 2020-21. 2. The Appellant – Revenue Raised 2 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration Is As To Whether The Ld. Cit(A) Is Justified In Allowing Benefit Of Exemption Under Section 2

For Appellant: Ms. Deeptha, Addl. JCITFor Respondent: Shri B. Gowthaman, CA
Section 11Section 12ASection 139Section 139(4)Section 143(1)Section 143(1)(a)Section 2

return of income for AY 2020-21 on 31.03.2021 declaring total income of Nil. The CPC, Bangalore passed the intimation order under section 143(1) of the Act dated 23.12.2021 by disallowing the exemption claimed under section 11 of the Act. On appeal, the ld. CIT(A), reversed the adjustment ... made by CPC in his intimation under section 143(1) of the Act, allowed the benefit of exemption under section 11 of the Act. Aggrieved by the order of the ld. CIT(A), the appellant-revenue is in appeal before the Tribunal. 4. The ld. DR Ms. Deeptha, Addl

Sanakari, Village Bhooda Noida vs. Ward 3(4) Sector 24 Noida, Noida

In the result, appeal of the assessee is allowed

ITA 1533/DEL/2025[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 1533/Del/2025 : Asstt. Year : 2015-16 Sanakari, Vs Income Tax Officer, H. No. 18, Village Bhooda, Noida, Ward-3(4), District Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201301 (Appellant) (Respondent) Pan No. Etcps4927M Assessee By : Sh. Pawan Sharma, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

For Appellant: Sh. Pawan Sharma, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other

Budh Kunwar, Jhalawar vs. ITO Ward 2(2), Kota

Appeal is allowed and the impugned order passed by the Ld

ITA 365/JPR/2025[2018-19]Status: DisposedITAT Jaipur28 May 2025AY 2018-19

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

For Appellant: Sh. Sharwan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 142(1)Section 143(1)(a)Section 147Section 148Section 250Section 69

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

Lokumal Kishinchand Charity Trust, Mumbai vs. Income Tax Officer Exemption Ward 1(4), Mumbai

In the result, the appeal of assesseeis allowed for statistical purpose

ITA 1267/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 May 2025AY 2022-23

Bench: Shri Pawan Singh(Physical Hearing) Lokumal Kishinchand Charity Trust Ito Exemption Ward-1(4), 629-A, Gazdar House, 3Rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [Pan No. Aaatl2570L] Appellant / Assessee Respondent / Revenue

Section 11Section 11(1)Section 119(2)(b)Section 12A(1)(b)Section 143(1)Section 143(1)(a)Section 254(1)Section 44A

learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in confirming adjustment while processing the Return of Income under Section 143(1) of the Act made by the Deputy Director of Income Tax, CPC (The Assessing Officer). 9. It is submitted that the issue involved is a highly debatable question ... same cannot be ground for adjustment under Section 143(1)(a)/143(1) of the Act. The learned Assessing Officer has resorted to the adjustments without complying with the provisions of Section 143(1) of the Act. 2. Perusal of record shows that impugned order was passed

Sukhbir Singh, Bahadurgarh, Haryana vs. Income Tax Officer Ward 68(5), Delhi

In the result, appeal of the assessee is allowed

ITA 313/DEL/2025[2018-19]Status: DisposedITAT Delhi28 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other

Vinod, Faridabad vs. PCIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 786/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other

Devinder Kumar, Faridabad vs. Principal Commissioner, Faridabad

In the result, appeal of the assessee is allowed

ITA 781/DEL/2024[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 781/Del/2024 : Asstt. Year : 2017-18 Devinder Kumar, Vs Pcit, 59, Gurjar Mohalla, Vpo Faridabad, Machhgarh, Ballabgarh, Haryana-121001 Faridabad-121004 (Appellant) (Respondent) Pan No. Djipk4264C

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Ms. Pooja Swaroop, CIT-DR
Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

individual. He filed his return for AY 2018-19 on 29.08.2018 declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim ... income from other sources and claimed deduction for 50% as per section 57(iv) of the 1961 Act. The return was processed under section 143(1) of the Act. An application under section 264 was made claiming that by mistake the assessee treated the interest income as income from other

Ranbir Singh, Haryana vs. Ward-2, Ambala, Range Code-65, AO Number-94, Jurisdictional Assessing Officer, Haryana

In the result, Assessee’s penalty is dismissed

ITA 851/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh27 May 2025AY 2021-2022

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 851/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 Ranbir Singh, Ao, बनाम K203,2Nd Floor, Awho, Ward-2, Vikram Vihar, Sector 27, Ambala. Vs. Panchkula, Haryana-134116 "थायी लेखा सं./Pan No: Avwps0410K अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Hemant Jain, Advocate राज"व क" ओर से/ Revenue By : Sh. Ved Parkash Kalia, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 12.03.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 26.05.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 14-06-2024 Of Ld. Addl /Jcit (Appeals), Mudurai Folder For A.Y. 2021-22. 2. Grounds Of Appeal Are As Under: -

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Sh. Ved Parkash Kalia, Sr. DR
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)Section 43BSection 851

ESIC/EPC. 3. The Learned CIT(A) erred significantly, both factually and legally, in making an adjustment of Rs. 10,03,117/- under section 143(1) of the Income Tax Act, which exceeds the permissible scope of this provision. Section 143(1) allows for prima facie adjustments based on clear errors ... actual payment dates of employees' contributions towards Provident Fund without recommending any disallowance. The CPC relied on this report to make additions under section 143(1)(a)(iv), which is unjustifiable since the auditor did not indicate any disallowance. Hence, the addition based on this report exceeds the permissible scope

Sigma Electric Manufacturing Corporation Private Limited, Pune vs. ITO Circle (8), Pune

In the result, appeal of the assessee is allowed

ITA 820/PUN/2025[2020-21]Status: DisposedITAT Pune27 May 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.820/Pun/2025 Assessment Year : 2020-21

For Appellant: Shri Sharad A. ShahFor Respondent: Shri Manish Mehta
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Chirag Rural Development Foundation, Mumbai vs. Asst. Director of Income Tax, Centralized Processing Centre, Income Tax Department Bengaluru, Gurugram

ITA 250/MUM/2025[2021-2022]Status: DisposedITAT Mumbai27 May 2025AY 2021-2022

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Kirit SanghviFor Respondent: Gotimukul Santosh Kumar
Section 11Section 119(2)(b)Section 12ASection 143(1)(a)Section 154Section 250

exemption claimed by the Assessee under Section 11 of the Act was accepted and Intimation Order, dated 19/07/2022 was issued under Section 143(1)(a) of the Act. Subsequently, Order, dated 15/03/2023 was passed under Section 154 of the Act carrying out a suo moto rectification whereby the exemption claimed

Sis Cash Services Private Limited, Patna vs. ADIT, CPC, Bangalore

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21
For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

case, the NF AC erred in not appreciating that the above adjustment made is beyond the scope of adjustments specified under section 143(1) of the Act and is consequentially without jurisdiction, bad in law and liable to be deleted. 4. That on the facts and circumstances of the case ... adjustments made to the order u/s.143(1) through rectification u/s. 154 of the Act, is beyond the scope of section 143(1), since only prima facie adjustments are permitted thereon, and certainly not adjustments which pertain to debatable issues. The Ld. AR relied on the case of Kvaverner John Brown

M/S Baba Kanwar Ram Fruit Co., Alwar vs. ITO, Ward-1(2), Alwar

ITA 375/JPR/2025[2020-21]Status: DisposedITAT Jaipur26 May 2025AY 2020-21

Bench: Nfac, Feeling Aggrieved By The Assessment Order Dated 05.09.2022, Passed By The Assessing Officer. Vide Impugned Order, Learned Cit(A) Dismissed The Appeal Filed By The Assessee & Consequently Upheld The Addition Made. 2. As Regards The Addition, Vide Impugned Order Dated 05.09.2022, The Assessing Officer Assessed Total Income Of The Assessee By Making Addition As Depicted In The Table Below:- Sl. Description Amount (In Inr) No. 1. Income As Per Return Of Income Filed 19,46,350/- 2. Income As Computed U/S 143(1)(A) 19,46,350/- 3. Add: Disallowance Of The Discount 49,16,194/- Paid 4. Total Income/Loss Determined As Per 68,62,544/- The Above Proposal

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Gorav Avasthi, JCIT
Section 142(1)Section 143(1)(a)Section 143(2)Section 194NSection 250

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-BENCH” JAIPUR Jh jkBkSM+ deys

Koshambh Charitable Trust, Vadodara vs. CPC, Bangalore Present Jurisdiction the ITO, Exemption Ward, Vadodara

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

following which it electronically filed Form No.10B on 19.11.2019. However, the Assistant Director of Income Tax, CPC, Bangalore, processed the return under Section 143(1) on 12.03.2020 and disallowed the exemption under Section 11 on the ground that Form 10B was not filed within the required timeframe, thereby raising ... income tax portal. The due date of filing of income tax return for assessment year 2018-19 was 26-09-2018. Notice under section 143 (1) (a) was issued on 19-12-2019. The audit report of the assessee trust was filed on the income tax portal by the auditors

Shankarlal Kundanmal Parik, Kolhapur vs. DCIT, Circle 1, Kolhapur

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

ITA 400/PUN/2025[2022-23]Status: DisposedITAT Pune26 May 2025AY 2022-23

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Milind Debaje
Section 143(1)Section 143(1)(a)Section 80Section 801ASection 80I

decision to disallow the appellant's claim for deduction under Section 801A of the Act, when processing the return under Section 143(1) of the Act.” 5. It is this order against which the assessee is in appeal before this Tribunal. 6. Ld. AR appearing from the side