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)

Veenaben Arvindbhai Shah, Ahmedabad vs. CPC, Bengaluru Juris. AO-the ITO, Ward-1(3)(1), Petlad

In the result, the appeal of the assessee is allowed

ITA 2430/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad16 Jun 2026AY 2024-25

Bench: Ms. Suchitra Kamblemrs. Veenaben Arvindbhai Shah, Centralised Processing Center, Mig-1/Y/1302, Ghb Flat, Income Tax Department, Bengaluru, Shastrinagar Char Rasta, [Jurisdiction Ao – Income Tax Nr. Anmol Tower, Shastrinagar, Officer, Ward 1(3)(1), Petland], Naranpura, Ahmedabad Vs. T.P. No.2, F.P. No.24, Bank House, Gujarat Nr. Laxmiji Temple, Ranchodji College Road, Petland, Anand, Gujarat Pan: Mtxps4808J (Appellant) : (Respondent) : Shri Kushal Fofaria, Ar Assessee By Respondent By : Shri Girish Parihar, Sr. Dr Date Of Hearing : 01.04.2026 : 16.06.2026 Date Of Pronouncement O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Addl/Jcit(A)[In Short “Cit(A)”], Raipur Dated 27.11.2025 For The Assessment Year (In Short “Ay”) 2024-25. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & On Facts Of The Case In Upholding Prima Facie Adjustment U/S. 143(1) Of The Act Made By Cpc In Respect Of Rebate Claimed U/S. 87A Of The Act Which Is A Debatable & Contentious Issue Requiring Long Drawn Process Of Reasoning. 2. The Ld. Cit(A) Has Erred In Law & On Facts Of The Case In Confirming Denial Of Rebate Of Rs. 24,583/-Claimed U/S. 87A Of The Act In Respect Of Tax Payable U/S. 112 Of The Act On Long Term Capital Gain Earned On Sale Of Residential Flat. Mrs. Veenaben Arvindbhai Shah

For Respondent: Shri Girish Parihar, Sr. DR

Section 112Section 112ASection 112A(6)Section 115BSection 143(1)Section 2Section 87A

Dhruti Vipul Shah, Mumbai vs. Income Tax Officer, Mumbai

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

ITA 3170/MUM/2026[2024-25]Status: DisposedITAT Mumbai05 Jun 2026AY 2024-25

Bench: Hon’Blebeena Pillai & Hon’Ble Arun Khodpia

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

Basty Keshava Shenoy, Mangalore vs. Income Tax Officer Ward 1(1), Mangalore

In the result, the appeal of assessee is hereby allowed

ITA 3134/BANG/2025[2024-25]Status: DisposedITAT Bangalore26 May 2026AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2024-25

For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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

Shevgoor Namratha Kamath, Bajpe vs. Income Tax Officer, Ward-2(1), Mangaluru

In the result, the appeal of assessee is allowed

ITA 3054/BANG/2025[2024-25]Status: DisposedITAT Bangalore26 May 2026AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2024-25

For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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

Kadvabhai Kurjibhai Varsani, Rajkot vs. The Deputy Commissioner of the Income Tax, Central-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 125/RJT/2026[2024-25]Status: DisposedITAT Rajkot08 May 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपील सं/.Ita No.125/Rjt/2026 िनधा"रण वष"/Assessment Year: (2024-25) (Hybrid Hearing) Kadvabhai Kurjibhai Varsani Vs. The Deputy Commissioner Of Hasanwadi Main Road, Kuldevi Income Tax, Central-1, Krupa, Gitanjali Park-2, Street No.2, Amruta Estate, Rajkot, Gujarat - 360002 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Amwpv6338C (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Gopi Nath Chaubey, Ld. Sr. Dr Date Of Hearing : 20/02/2026 Date Of Pronouncement : 08/05/2026

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR

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

Prafulchandra Nanalal Kotecha, Rajkot vs. Income Tax Officer, Rajkot

In the result, appeal of the assessee is partly allowed, in above terms

ITA 817/RJT/2025[2024-25]Status: DisposedITAT Rajkot22 Apr 2026AY 2024-25

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri R. D. Lalchandani and MonicaFor Respondent: Shri Dheeraj Kumar Gupta, Ld

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

Milind Manohar Barve, Mumbai vs. Ward 4(1), Thane

In the result, the appeal of the assessee bearing ITA No

ITA 1822/MUM/2026[2024-25]Status: DisposedITAT Mumbai22 Apr 2026AY 2024-25

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjeemilind Manohar Barve Vs Ward 4(1), Mumbai A-104, Giriraj Tower Chs Ltd., Qureshi Mansion, Gokhale Road, Gokuldham Complex, Vartak Thane-400602 Cross Road, Near Ram Nagar, Virar West, Vasai Virar Municipal Corporation, Virar Vasai Thane-401303 Pan:Aigpb4070M Appellant Respondent Assessee By : Shri Madan Barve Revenue By : Shri Pravin Salunkhe (Sr.Dr) Date Of Hearing : 16/04/2026 Date Of Pronouncement : 22/04/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Ld. Commissioner Of Income Tax(Appeal) Addl/Jcit (A), Madurai [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2024-25, Date Of Order 12.12.2025. The Impugned

For Appellant: Shri Madan BarveFor Respondent: Shri Pravin Salunkhe (Sr.DR)

Section 111ASection 112ASection 115BSection 11ASection 143(1)Section 154Section 250Section 87A

Jignesh Harjivanbhai Chikani, Rajkot vs. The Income Tax Officer, CPC Bengaluru

In the result, the appeal of the assessee is allowed

ITA 796/RJT/2025[2024-2025]Status: DisposedITAT Rajkot16 Apr 2026AY 2024-2025

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri R. B. Shah, Ld., ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR

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

Gulmohar Park Journalists Colony Welfare Association, Delhi vs. Income Tax Officer Ward 29(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 8787/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2024-25] M/S Gulmohar Park Journalists’ Income Tax Officer, Colony Welfare Association, C/O- Ward-29(1), Ca Vaibhav Goel, 75, Navyug Vs Civic Centre, Market, First Floor, Ghaziabad, New Delhi-110001 Uttar Pradesh-201001 Pan-Aaaag4207C Appellant Respondent Appellant/Assessee By Shri Atishaya & Shri Vaibhav, Ca Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 115BSection 143(1)Section 143(3)Section 160Section 167BSection 167B(1)

Sri Santosh Salampuria, Bankura vs. I.T.O. Ward-3(1), Bankura

In the result, appeal of the assessee is allowed

ITA 2271/KOL/2025[2024-2025]Status: DisposedITAT Kolkata13 Jan 2026AY 2024-2025

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Vinay Kumar Gupta, ARFor Respondent: Shri Abhijit Adhikary, Sr. DR

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

Ankit Kabra, Surat vs. ITO, Ward-1(3)(1), Surat

In the result, the appeal of the assessee is dismissed

ITA 873/SRT/2025[2024-25]Status: DisposedITAT Surat23 Dec 2025AY 2024-25

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2024-2025 Ankit Kabra Ito, Ward-1(3)(1), A-402, Empire Regency, Current Jurisdiction Near Star Galaxy, Vip Road, Vs. Surat-395007 Vesu, Surat, Gujarat-395007 Pan No. Cdhpk 5978 D Appellant Respondent

For Appellant: Shri Yash Kapadia, CAFor Respondent: Shri J. K. Chandnani, Sr. DR

Section 112ASection 115BSection 87A

Manojbhai C. Kamdar, Rajkot vs. Income Tax Officer, Income Tax Office

In the result, the appeal of the assessee is allowed

ITA 572/RJT/2025[2024-25]Status: DisposedITAT Rajkot03 Nov 2025AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.572/Rjt/2025 िनधा"रणवष" / Assessment Year: (2024-25) Manojbhai C. Kamdar, Vs. Ito, Ward-1(1)(1), A-47, Aalap Green City, Raiya Aayakar Bhavan, Race Course Ring Road, Rajkot (Gujarat) - 360007 Road, Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adgpk8679J (Appellant) (Respondent) Appellant By : Shri R. D. Lalchandani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr

For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

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