Section 115BAC(1A) of the Income Tax Act

Income-tax Act, 2025: s.202

Section 115BAC(1A) falls under section 115BAC of the Income-tax Act, 1961, which corresponds to section 202 (New tax regime for individuals, Hindu undivided family and others) of the Income-tax Act, 2025.

Read section 202 of the 2025 Act

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

36 judgments on BharatTax turn on Section 115BAC(1A).

Judgments on Section 115BAC(1A)

Income Tax Officer, Jhunjhunu vs. Shashi Kant Tulsian, Jhunjhunu

The appeal of the Revenue is dismissed

ITA 620/JPR/2026[2024-25]Status: DisposedITAT Indore06 Oct 2026AY 2024-25

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumarito Vs. Shashi Kant Tulsian Income Tax Office, Near Prop Tulsian Industries F- Mandawa Mode, 20, Industrial Area, Jhunjhunu Jhunjhunu "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aeppt 7319 L Appellant .. Respondent Appellant By : Mrs. Namita Patel, Jcit Respondent By : None Date Of Hearing 01.10.2026 Date Of Pronouncement 06.10.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl./Jcit(A) Bhubaneswar (Hereinafter Referred To As “Ld. Cit(A)”), Dated 20.01.2026 Under Section 250Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Mrs. Namita Patel, JCITFor Respondent: None

Section 111ASection 115BSection 143(1)Section 154Section 250oSection 87A

Income Tax Officer, Jhunjhunu vs. Shashi Kant Tulsian, Jhunjhunu

The appeal of the Revenue is dismissed

ITA 620/JPR/2026[2024-25]Status: DisposedITAT Jaipur06 Oct 2026AY 2024-25

For Appellant: Mrs. Namita Patel, JCITFor Respondent: None

Section 111ASection 115BSection 143(1)Section 154Section 250oSection 87A

Syed Kabeer Hussain, Bangalore, Karnataka vs. Income Tax Officer Ward -7(2)(1) Bangalore, Bangalore, Karnataka

In the result, the appeal by the assessee is allowed

ITA 1540/BANG/2026[2024-25]Status: DisposedITAT Bangalore23 Sept 2026AY 2024-25

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

Section 112Section 143(1)Section 250Section 87A

Shrey Jain, Jodhpur vs. AO, Jodhpur

The appeal of the assessee is allowed

ITA 124/JODH/2026[2024-2025]Status: DisposedITAT Jodhpur14 Sept 2026AY 2024-2025

Bench: Smt. Annapurna Gupta & Shri Sudhir Pareekshrey Jain Vs. Ao Arihant Jethmal Building Poata C Road Jodhpur Opp Shiv Mandir Ratanada Jodhpur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Bcapj 3313A Appellant .. Respondent Appellant By : Sh. Sanjay Jain, Ca (Thru V.C.) Respondent By : Ms. Nidhi Nair, Addl. Cit-Sr. Dr (Thru V.C.) Date Of Hearing 07.09.2026 Date Of Pronouncement 14.09.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Office Of The Commissioner Of Income Tax Appeal, Addl./Jcit(A)-02 Hyderabad (Hereinafter Referred To As “Ld. Cit(A)”)

For Appellant: Sh. Sanjay Jain, CA (thru V.C.)For Respondent: Ms. Nidhi Nair, Addl. CIT-Sr

Section 111ASection 112ASection 115BSection 143(1)Section 154Section 250Section 87A

Income Tax Officer, Income Tax Office Court Campus Beawar vs. Anant Kumar Shah, Beawar

The appeal of the Revenue is dismissed

ITA 1122/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Anant Kumar Shah Income Tax Officer Court 18, Gali No 11, Outside Campus Beawar Nehru Gate Beawar "थायीलेखासं./जीआइआरसं./Pan/Gir No:Adgps 2489C Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. Mukesh Agarwal, Ca (Thru V.C.) Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. Mukesh Agarwal, CA (thru

Section 111ASection 112A(6)Section 115BSection 143(1)Section 154Section 250Section 87A

Income Tax Officer Ward 2(1), Ajmer vs. Minaxi, Ajmer

The appeal of the Revenue is dismissed

ITA 1112/JPR/2026[2025-26]Status: DisposedITAT Jaipur11 Sept 2026AY 2025-26

Bench: Smt. Annapurna Guptaito Vs. Minaxi Ward 2(1) Quarter No. 29D H M T Ajmer Township Kisaan Bhawan Beawar Road Hmt Ajmer Dtso Ajmer "थायीलेखासं./जीआइआरसं./Pan/Gir No:Dsepm 3300 L Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : None Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: None

Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 143(1)Section 250Section 87Section 87A

Income-Tax Officer, Ajmer vs. Akansha Jain, Gwalior

The appeal of the Revenue is dismissed

ITA 1088/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Akansha Jain Central Revenue Building F-403 Nehru Residency Jaipur Road Ajmer Nehru Colony Thatipur Jaipur Gwalior "थायीलेखासं./जीआइआरसं./Pan/Gir No:Atspj 0272C Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. Manish Jain, Proxy Date Of Hearing 09.09.2026 Date Of Pronouncement 11.09.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl./Jcit(A) Chennai 06(Hereinafter Referred To As “Ld. Cit(A)”), Dated 28.02.2026 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”). 2. The Grounds Raised Read As Under:-

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. Manish Jain, Proxy

Section 111ASection 112A(6)Section 115BSection 143(1)Section 250Section 87A

Income Tax Officer, Ward-6(2), Jaipur vs. Poonam Modi, Jaipur

The appeal of the Revenue is dismissed

ITA 1051/JPR/2026[2025-26]Status: DisposedITAT Jaipur11 Sept 2026AY 2025-26

Bench: Smt. Annapurna Guptaito Vs. Poonam Modi Ward 6(2) Katrarpura, 23, Jaipur Satyavatika Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Ailpp 3204 A Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : None Date Of Hearing 09.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: None

Section 111ASection 115BSection 139(1)Section 143(1)Section 250oSection 87ASection 88

Incometax Officer, Ward-6(2), Jaipur vs. Manisha Deepak Jain, Jaipur

The appeal of the Revenue is dismissed

ITA 1049/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Manisha Deepak Jain Ward 6(2) C115, Savitri Path Bapu Jaipur Nagar, Gandhi Nagar S.O (Jaipur), 302015 Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Abtpj 7886 M Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. Deepak Jain, Ar Date Of Hearing 08.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. Deepak Jain, AR

Section 111ASection 115BSection 11ASection 143(1)Section 154Section 250oSection 87A

Income Tax Officer, Jaipur vs. Madhu Agarwal, Jaipur

The appeal of the Revenue is dismissed

ITA 390/JPR/2026[2024-25]Status: DisposedITAT Jaipur20 Aug 2026AY 2024-25

Bench: Smt. Annapurna Gupta & Shri Kuldip Singhito Vs. Madhu Agarwal Room No. 206 Income Tax 44A, Sikar Road, Centra Office Ncr Building, Colony Opp-Road No.9, Jaipur Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Akrpa 3401E Appellant .. Respondent Appellant By : Ms. Aarti Rawat, Addl. Cit Respondent By : Sh. Ravi Kumar Gupta, Ca Date Of Hearing 19.08.2026 Date Of Pronouncement 20.08.2026 O R D E R The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal, Addl./Jcit(A), Mumbai-07(Hereinafter Referred To As “Ld. Cit(A)”), Dated 23.12.2025 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”). 2. The Revenuehas Raised The Following Grounds Of Appeal:-

For Appellant: Ms. Aarti Rawat, Addl. CITFor Respondent: Sh. Ravi Kumar Gupta, CA

Section 111ASection 115BSection 143(1)Section 250Section 87A

Income Tax Officer, Jhunjhunu vs. Banwari Lal Bidawatka, Sikar

The appeal of the Revenue is dismissed

ITA 315/JPR/2026[2024-25]Status: DisposedITAT Jaipur20 Aug 2026AY 2024-25

Bench: Smt. Annapurna Gupta & Shri Kuldip Singhito Vs. Banwari Lal Bidawatka Near Mandawa Mode, Prop M/S Mahendra Jhunjhunu District Trading Company, Tehsil Road, Sikar "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abopb 1997 N Appellant .. Respondent Appellant By : Ms. Aarti Rawat, Addl. Cit Respondent By : None Date Of Hearing 19.08.2026 Date Of Pronouncement 20.08.2026 O R D E R The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal, Addl./Jcit(A), Bhubaneswar (Hereinafter Referred To As “Ld. Cit(A)”), Dated 15.12.2025 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”). 2. The Revenue Has Raised The Following Grounds Of Appeal:-

For Appellant: Ms. Aarti Rawat, Addl. CITFor Respondent: None

Section 111ASection 115BSection 143(1)Section 250Section 87A

Pooja Biyani, Surat vs. ITO Ward 1(3)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 468/SRT/2026[2024-2025]Status: DisposedITAT Surat07 Aug 2026AY 2024-2025

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 468/Srt/2026 [ िनधा"रण वष"/Assessment Year: 2024-25 ] Pooja Biyani, Income Tax Officer, 203 Deenbandhu Awas, Opp. Ward 1(3)1, Surat Vs. Amardeep Apptt Nr. Uma Bhavan Aaykar Bhawan, Majuragate, Bhatar Road Surat, Gujarat-395007 Surat, Gujarat 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aelpb3036N (Appellant) (Respondent) Appellant By : Shri Rajesh Malani, Ca Respondent By : Shri Ajay Uke, Sr. Dr Date Of Hearing : 14/05/2026 Date Of Pronouncement : 07/08/2026 :: आदेश/Order :: Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2024-25, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi, Commissioner Of Income Tax (Appeals), Dated 30.01.2026, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Dated 25.07.2025 U/S 154 Of The Income Tax Act, 1961. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1. General Ground: The Order Passed By The Hon'Ble Jcit(A) Is Bad In Law & On Facts & Is Liable To Be Quashed. 2. Failure To Adjudicate On Merits: The Hon'Ble Jcit(A) Erred In Dismissing The Appeal Without Adjudicating The Legality Of Denial Of Rebate Under Section 87A & Without Examining The Correctness Of The Order Passed Under Section 154. 3. Misapplication Of Section 154: The Hon'Ble Jcit(A) Erred In Holding That The Issue Is Debatable & Therefore Rectification Under Section 154 Was Not Permissible, Without Appreciating That:

For Appellant: Shri Rajesh Malani, CAFor Respondent: Shri Ajay Uke, Sr. DR

Section 111ASection 143(1)(a)Section 154Section 250Section 87A

Jigna Nehal Mehta, Rajkot vs. Income Tax Officer-Ward -1(2)(4), Rajkot

In the result, the appeal of the assessee is allowed

ITA 891/RJT/2026[2024-25]Status: DisposedITAT Rajkot31 Jul 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 891/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2024-25 ] Jigna Nehal Mehta, Income Tax Officer, Flat No.512, Prabhat Complex-2, Ward-1(2)(4), बनाम Harilal Gosalia Road, Nr. Shroff Aykar Bhavan, Race Course Ring /Vs. Road, Rajkot, Gujarat-360001 Road, Rajkot, Gujarat-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqfpm7786C (Appellant) (Respondent) िनधा"रती की ओर से/Appellant By : Shri R. D. Lalchandani, Ld. Ar राज" की ओर से/Respondent By : Shri Shishir Kumar, Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30/07/2026 घोषणा की तारीख/Date Of Pronouncement : 31/07/2026 :: आदेश /Order :: Per Dr. Arjun Lal Saini, Am : Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2024-25, Is Directed Against The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 29.04.2026 By The National Faceless Appeal Centre (Nfac), Delhi/ Commissioner Of Income Tax (Appeals) [In Short ‘Ld.Cit(A)’], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S. 143(1) Of The Act Dated 19.12.2025. 2. When This Appeal Was Called Out For Hearing, The Ld. Counsel For The Assessee Invited My Attention Towards The Decision Of The Hon’Ble Itat, Rajkot Bench In The Case Of Kiritkumar Champaklal Bhagat In Ita No.879/Rjt/2025 For Ay 2024-25, Vide Order Dated 20.03.2026. The Ld.

For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR

Section 111ASection 112ASection 112A(6)Section 115BSection 143(1)Section 250Section 87A

Ravi Bharatkumar Bhindora, Wankaner, Dist. Morbi vs. The ITO Ward-1, Morbi

In the result, the appeal of the assessee is allowed

ITA 263/RJT/2026[2024-25]Status: DisposedITAT Rajkot31 Jul 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 263/Rjt/2026 [ िनधा"रण वष" /Assessment Year: 2024-25 ] Ravi Bharatkumar Bhindora, Ito Wd 1, Morbi Sayog Departmental, Shradhanjali, Wankaner, बनाम/ Ginpara Main Road Wankaner, Gujarat- 363621 Vs. Rajkot, Gujarat-363621 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpb9497J (Appellant) (Respondent) िनधा"रती की ओर से/Appellant By : Shri Raju Manek, Ld. Ar राज" की ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 19/05/2026 घोषणा की तारीख/Date Of Pronouncement : 31/07/2026

For Appellant: Shri Raju Manek, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 111ASection 112ASection 112A(6)Section 115BSection 143(1)Section 250Section 87A

Income Tax Officer, Jaipur vs. Manmohan Jaiswal, Jaipur

The appeal of the Revenue is dismissed

ITA 134/JPR/2026[2024-25]Status: DisposedITAT Jaipur29 Jul 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Manmohan Jaiswal C-95, Baba Siddhnath 3/310, Chitrakoot Scheme, Bhawan Lal Kohti, Jaipur Vaishali Nagar, Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Afzpj 4952 J Appellant .. Respondent Appellant By : Mrs. Aarti Rawat, Jcit Respondent By : Sh. D.K. Jain, Ca Date Of Hearing 16.07.2026 Date Of Pronouncement 29.07.2026 O R D E R The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal, Addl./Jcit(A), Mumbai 12(Hereinafter Referred To As “Ld. Cit(A)”), Dated 20/11/2025Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Mrs. Aarti Rawat, JCITFor Respondent: Sh. D.K. Jain, CA

Section 111ASection 115BSection 143(1)Section 250Section 87A