Section 115BAB of the Income Tax Act

Income-tax Act, 2025: ss.201, 205

Section 115BAB of the Income-tax Act, 1961 corresponds to section 201 (Tax on income of new manufacturing domestic companies) and section 205 (Conditions for tax on income of certain companies and cooperative societies) of the Income-tax Act, 2025.

Read section 201 of the 2025 ActRead section 205 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 115BAB is Kumar Jagdish Chandra Sinha v. CIT (220 ITR 67), cited in 23 of the 46 judgments on BharatTax that turn on this section.

Leading authorities on Section 115BAB

Kumar Jagdish Chandra Sinha v. CIT
220 ITR 67 · 1996 · Supreme Court
23
citing judgments

A revised return cannot be used to rectify a deliberate omission or wilful mistake made in the original return.

Royal Led Equipments (P.) Ltd. v. Chief Commissioner of Income-tax
174 Taxmann.com 61 · 2025 · High Court
6
citing judgments
A.C. Surgipharma (P.) Ltd. v. DCIT
157 Taxmann.com 360 · 2023 · High Court
5
citing judgments
Pr.CIT v. Fastner Commodeal (P.) Ltd.
172 Taxmann.com 573 · 2025 · High Court
5
citing judgments
740 (Ahmedabad Tribu) Sunpack Barrier Films (P.) Ltd. v. A.Director of Income Tax
162 Taxmann.com 200 · 2024 · Reported
3
citing judgments

Judgments on Section 115BAB

Gfcl Ev Products Limited, Panchmahal vs. The ACIT, Circle-1(1)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 1759/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2023-24
For Appellant: Shri Saurabh Soparkar, ARFor Respondent: Shri Suresh Chand Meena, Sr.DR
Section 115BSection 143(1)Section 143(1)(b)Section 250

D.C. Teletronics Private Limited, Vadodara vs. DCIT, Circle - 1(1)(1), Vadodara

In the result, appeal filed by the assessee is allowed

ITA 1417/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

For Appellant: Shri Prateek Jain, ARFor Respondent: Shri Nitin Kulkarni, Sr.DR
Section 115BSection 143(1)Section 250

Sidhe Petrochemicals P Ltd, New Delhi vs. ITO Ward-49(1), Delhi

In the result, appeal of the assessee is allowed

ITA 4081/DEL/2024[2023-24]Status: DisposedITAT Delhi19 Sept 2025AY 2023-24

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2023-24] M/S. Sidhe Petrochemicals Vs Ddit, (P.) Ltd., 63, Rama Marg, Cc, Bengaluru New Delhi-110015. Ito, Ward-49(1), Pan-Abecs6259D Delhi Appellant Respondent Appellant By Shri Lalit Mohan, Ca & Shri Ankit Kumar, Adv. Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025

Section 115BSection 143(1)Section 143(3)Section 250

Rahee Steel Tech Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 1, Kolkata

In the result, appeal of the assessee is allowed

ITA 1418/KOL/2024[2023-2024]Status: DisposedITAT Kolkata12 Sept 2025AY 2023-2024

Bench: The Assessing Officer On 10.1.2024, Therefore, The Action Of Ao (Cpc) Is Not Correct & Cannot Be Sustained & So Also The Order Of The Ld Cit(A). The Above View Finds Support From The Decision Of Hon’Ble Gujarat High Court In The Case Of Royal Led Equipment (P) Ltd Vs Ccit (2025) 174 Taxmann.Com 61 (Gujarat), Wherein, The Hon’Ble High Court Has Held As Under:

Section 10BSection 11Section 115BSection 119(2)(b)Section 139(1)Section 143(1)

Avaada Mhkhamgaon Private Limited, Noida, Uttar Pradesh vs. ITO 5(1)(1), G Budh Nagar, Noida, Up

In the result, the appeal being ITA No

ITTPA 5183/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Sept 2025AY 2021-22
For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 115BSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153

Avaada Sataramh Private Limited, Noida Gautam Budha Nagar, Up vs. ITO 5(1)(1) G Budh Nagar, Noida, Up

In the result, the appeal being ITA No

ITA 4916/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Sept 2025AY 2021-22

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 115BSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153

Avaada Sustainable Rjproject Private Limited, Gautam Budha Nagar, Up vs. ITO 5 (1)(1), G Budh Nagar, Noida, Up

In the result, the appeal being ITA No

ITA 4884/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Sept 2025AY 2021-22

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 115BSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153

Sri. Krishna Spinning and Weaving Mills Private Limited, Bangalore vs. DCIT, Circle-6(1)(1), Bangalore

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

ITA 852/BANG/2025[2023-24]Status: DisposedITAT Bangalore22 Aug 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2023-24 M/S. Sri Krishna Spinning & Weaving Mills Vs. Dcit, Pvt. Ltd., Central Circle – 6(1)(1), No.1, Subramanyapura, Bangalore. Bangalore – 560 061. Pan : Aabcs 7730 F Appellant Respondent Assessee By : Ms. Megha, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 20.08.2025 Date Of Pronouncement : 22.08.2025

For Appellant: Ms. Megha, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 115BSection 143(1)

Aalidhra Texfab Private Limited, Surat vs. CPC Current Jurisdiction- DCIT, Circle 1(1)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 153/SRT/2025[2023-24]Status: DisposedITAT Surat19 Aug 2025AY 2023-24

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.153/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Aalidhara Texfab Pvt. Ltd., Vs. Cpc, 2, Functional Estate, New Industrial Current Jurisdiction: Estate, Road No.6, Udhna, Surat – Dcit, Circle – 1(1)(1), 394210, Gujarat Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasca8215E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/07/2025 Date Of Pronouncement 19/08/2025

Section 115BSection 143(1)Section 250

Greenovoc Specialty Coatings Private Limited, Navi Mumbai vs. Dy. Commissioner of Income Tax, Circle 15(1)(2), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 3284/MUM/2025[2024-25]Status: DisposedITAT Mumbai25 Jul 2025AY 2024-25

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 115BSection 143(1)

Jai Barbareek Dev Snacks Private Limited, Durg vs. Income Tax Officer-1(1), Bhilai

In the result, appeal of the assessee in ITA No

ITA 381/RPR/2025[2024-25]Status: DisposedITAT Raipur23 Jul 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos. 380 & 381/Rpr/2025 "नधा"रण वष" /Assessment Years : 2023-24 & 2024-25 Jai Barbareek Dev Snacks Private Limited Plot No.644, Kumhari, Kumhari S.O, Kandarka, Durg-490 042 (C.G.) Pan: Aafcj6128E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139

Jai Barbareek Dev Snacks Private Limited, Durg vs. Income Tax Officer-1(1), Bhilai

In the result, appeal of the assessee in ITA No

ITA 380/RPR/2025[2023-24]Status: DisposedITAT Raipur23 Jul 2025AY 2023-24

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos. 380 & 381/Rpr/2025 "नधा"रण वष" /Assessment Years : 2023-24 & 2024-25 Jai Barbareek Dev Snacks Private Limited Plot No.644, Kumhari, Kumhari S.O, Kandarka, Durg-490 042 (C.G.) Pan: Aafcj6128E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139

Virat Solvent Private Limited, Surajpur vs. Deputy Commissioner of Income Tax-1(1), Bilaspur

Appeal of the assessee is partly allowed for statistical purposes, in terms of over aforesaid observations

ITA 384/RPR/2025[2023-24]Status: DisposedITAT Raipur30 Jun 2025AY 2023-24

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 384/Rpr/2025 (िनधा"रण वष" Assessment Year: 2023-24)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139Section 142Section 143(1)Section 143(1)(a)Section 250

Vivrn Foods Pvt. Ltd., Raipur vs. Income Tax Officer, Ward-1(2), Raipur

In the result, appeal of the assessee is dismissed

ITA 364/RPR/2025[2024-25]Status: DisposedITAT Raipur25 Jun 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.364/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Vivrn Foods Private Limited C/O. Rajkumar Mundra, Village-Sarona, Raipur-492 009 (C.G.) Pan: Aahcv4005G

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139Section 139(1)Section 143(1)

Dicul Am Private Limited, Nagpur vs. ITO, Ward 2(31), Nagpur

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

ITA 43/NAG/2025[2023-24]Status: DisposedITAT Nagpur20 Jun 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Rohan Loya, Ld. CAFor Respondent: Shri Anand Nagrale, Sr. DR
Section 115BSection 143(1)Section 250

Sanvedna Educational and Charitable Turst, Mumbai vs. ITO, Exemption Ward, Thane

In the result the appeal filed by the Assessee stands dismissed as withdrawn with liberty as granted above

ITA 2609/MUM/2025[2021-22]Status: DisposedITAT Mumbai11 Jun 2025AY 2021-22

Bench: Shri Narender Kumar Choudhryassessment Year: 2021-22 Sanvedna Educational & Ito, Exemption Ward, Charitable Trust Thane Room No.208,2Nd Floor, C/O Chandu Hansha Dalvi, Vs. House No. 52, Anand Koliwada, Reac, Thane Dativali Village, Diva(East), Mumbai-400602 District Thane, Mumbai- 400612 Pan: Aagts4216G (Appellant) (Respondent) Present For: Assessee By : Shri Prayag Jha Revenue By : Shri Kavan Limbasiya, Ld. Sr.D.R. Date Of Hearing : 11.06.2025 Date Of Pronouncement : 11.06.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2021-22. 2. On Deliberation, The Assessee Has Claimed That There Was A Delay In Filing Of Form No. 10 For Claiming Benefit U/S 11 Of The Act & Therefore The Benefit U/S 11 Of The Act Has Been Denied By Both The Authorities Below.

For Appellant: Shri Prayag JhaFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R
Section 11Section 115BSection 139(1)Section 250

Indiano Chrome Private Limited, Kolkata vs. DCIT, Circle 11(1), Kolkata

The appeal of the assessee is allowed

ITA 212/KOL/2025[2023-24]Status: DisposedITAT Kolkata20 May 2025AY 2023-24

Bench: Shri George Mathan & Shri Sanjay Awasthi

For Appellant: Shri Sanjay Dixit &For Respondent: Prakash Nath Barnwal, CIT-DR
Section 115BSection 139Section 139(1)Section 143(1)Section 250

M/S. Baid Trade Fina Pvt. Ltd., Kolkata vs. ITO, Ward - 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2453/KOL/2024[2021-22]Status: DisposedITAT Kolkata30 Apr 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2453/Kol/2024 Assessment Year: 2021-2022 M/S. Baid Trade Fina Pvt. Ltd.,……...………Appellant S.S. Chambers, 5, C.R. Avenue, 4Th Floor, Kolkata-700072 [Pan:Aabcb1875A] -Vs.- Income Tax Officer,…………………………….…Respondent Ward-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Sujay Sen, Advocate, Appeared On Behalf Of The Assessee Shri Susanta Saha, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 2025 Date Of Pronouncing The Order: April 30Th, 2025 O R D E R

Section 115BSection 139(1)Section 143(1)Section 234B

Zf Cv Control Systems Manufacturing India Pvt. Ltd., Tiruvallur vs. DCIT, Corporate Circle-3(1), Chennai

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

ITA 2768/CHNY/2024[2023-24]Status: DisposedITAT Chennai08 Apr 2025AY 2023-24

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2768/Chny/2024 िनधा:रण वष: /Assessment Year: 2023-24 Zf Cv Control Systems The Dy. Commissioner Of Manufacturing India Pvt. Ltd., Vs. Income Tax, Plot No.3 (Sp), 3Rd Main Road, Corporate Circle-3(1), Ambattur Industrial Estate, Chennai. Ambattur, Tiruvallur – 600 058. [Pan: Aabcz 8814F]

For Appellant: Shri K. Prasanna, C.A HIFor Respondent: Ms. R. Anitha, Addl. CIT
Section 115BSection 143(1)

Kkc Industries Private Limited, Faridabad vs. ACIT, Circle - 1, Faridabad

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 1070/DEL/2024[2022-23]Status: DisposedITAT Delhi18 Dec 2024AY 2022-23

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2022-23 Kkc Industries Pvt. Ltd., Vs. Acit, Circle-1, 14/3, Mathura Road, Faridabad Near Mewla Maharajpur Metro Station, Faridabad-121003 Haryana (Pan: Aajck0032A) Appellant) (Respondent)

For Appellant: Shri Kinshuk GautamFor Respondent: Shri Om Parkash, Sr. DR
Section 115BSection 143(1)