Section 139(4) of the Income Tax Act

Income-tax Act, 2025: s.263

Section 139(4) falls under section 139 of the Income-tax Act, 1961, which corresponds to section 263 (Return of income) of the Income-tax Act, 2025.

Read section 263 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 139(4) is Co-operative Bank Ltd. v. CIT (384 ITR 490), cited in 631 of the 902 judgments on BharatTax that turn on this section.

Leading authorities on Section 139(4)

Co-operative Bank Ltd. v. CIT
384 ITR 490 · 2016 · High Court
631
citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

CIT v. Nagpur Hotel Owners Association
247 ITR 201 · 2001 · Supreme Court
112
citing judgments

While there is no statutory time limit for filing Form 10 to claim exemption for income accumulation under Section 11(2), it must be furnished before the completion of assessment proceedings for the Assessing Officer to grant the exemption.

ATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 40
3 SCC 261 · 1997 · Reported
106
citing judgments

The constitutional validity of an enactment can be supported by arguments that it would pass legal tests.

CIT v. Smt. Jasvinder Kaur
357 ITR 638 · 2013 · Reported
91
citing judgments

The benefit of Section 10(38) for long-term capital gains is not available when transactions in penny stocks are found to be part of a scheme involving price manipulation or accommodation entries, indicating the gains are not genuine and lack actual investment.

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax
138 Taxmann.com 571 · 2022 · High Court
78
citing judgments

The Centralized Processing Centre (CPC) can deny deductions claimed under Chapter VI-A, such as Section 80P, during the processing of a return under Section 143(1) if conditions for claiming such deductions, including filing the return by the due date as per Section 80AC, are not met.

KLM Royal Dutch Airlines v. Additional Director of Income Tax
292 ITR 49 · 2007 · High Court
78
citing judgments

Reassessment proceedings under Section 147 cannot be initiated based on a mere change of opinion or reappraisal of existing facts, but require new or fresh tangible material or information indicating escapement of income.

Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT
459 ITR 730 · 2023 · High Court
76
citing judgments

Timely filing of the income-tax return under section 139(1) is a mandatory condition for claiming deductions under Chapter VI-A, including section 80P, especially for Assessment Years 2018-19 onwards due to the amendment to section 80AC. Such deductions are not allowable if the return is filed belatedly or in response to a section 148 notice.

Raja Kishor Raghuramy Reddy v. ACIT
112 Taxmann.com 134 · 2019 · Supreme Court
66
citing judgments

The Supreme Court considered the delay in filing an appeal and the appellant's justification for it. The court noted that the appellant's registered address was used for communication and that the postal authorities returned mail. The court referenced its earlier decision in 'Meda Raja Kishor Raghuramy Reddy Vs ACIT' when considering the appellant's case.

CIT v. Rajesh Kumar Jalan
286 ITR 274 · 2006 · High Court
66
citing judgments

Section 139(4) of the Income-tax Act, which allows for filing a belated return, acts as a proviso to Section 139(1). Consequently, the time limit for depositing amounts or utilizing funds to claim exemptions, such as under Section 54, extends up to the due date for filing a return under Section 139(4).

CIT v. Ms. Jagriti Aggarwal
339 ITR 610 · 2011 · High Court
66
citing judgments

A return of income filed within the period allowed under Section 139(4) is valid for claiming exemptions and deductions, including those under Sections 54, 54F, and 80AC. However, depositing the unutilized capital gains in the Capital Gains Account Scheme is a statutory and mandatory requirement for claiming exemption under Section 54F.

Judgments on Section 139(4)

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

Afsana Begum, Guwahati vs. ACIT Cir-1, Guwahati

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

ITA 113/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Dec 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 139(4)Section 143(2)Section 143(3)Section 2(22)(e)Section 250Section 56

DCIT, Circle- 19(1), New Delhi vs. Malvinder Mohan Singh, Delhi

In the result, appeal of the Revenue in ITA No

ITA 3029/DEL/2024[2017-18]Status: DisposedITAT Delhi10 Dec 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 115BSection 139(1)Section 143(2)Section 64Section 69Section 90

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2026/PUN/2025[2021-22]Status: DisposedITAT Pune09 Dec 2025AY 2021-22

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2025/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Kolhapur vs. ITO, Exemption, Pune, Kolhapur

ITA 2024/PUN/2025[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

Shri Ganadhipati Gandharacharya Kuntiusagar Vidya Sodh Sonstha, Pune vs. ITO, Exemption, Pune

ITA 2023/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Bharat Andhale

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC-4(3), Kolkata

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

ITA 2068/KOL/2025[2022-2023]Status: DisposedITAT Kolkata08 Dec 2025AY 2022-2023

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

Jaya Rinkubhai Bandukwala, Surat vs. The Income Tax Officer, Ward 3(3)(1) Surat, Surat

ITA 452/SRT/2025[2018-19]Status: DisposedITAT Surat03 Dec 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.451 & 452/Srt/2025

Section 250Section 272A(1)(d)

Mahamedsuhel Abdulkadir Kaduji, Bharuch vs. ITO, Ward 1(1), Bharuch

In the result, the appeal of the assessee is allowed

ITA 566/SRT/2025[2017-18]Status: DisposedITAT Surat26 Nov 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.566/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Mahamedsuhel Abdulkadir Kaduji, Vs. Ito, Mota Chakla Kavi, Jambusar, Ward – 1(1), Bharuch – 392170, Gujarat Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amipk5119Q (Appellant) (Respondent) Appellant By Shri Mukund Rao, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/09/2025 Date Of Pronouncement 26/11/2025

Section 139(1)Section 139(4)Section 142(1)Section 147Section 148Section 250Section 69A

Mohit Gupta, Chennai vs. ITO, Non- Corp Ward 17(2), Chennai

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

ITA 1847/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Nov 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1847/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Mohit Gupta, The Income Tax Officer, T45, Old No.T11, Vs. Non-Corporate Ward 17(2), Vi Avenue, Chennai. Besant Nagar, Chennai – 600 090. Pan: Aoqpg 5419R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 25.11.2025

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 139(1)Section 147Section 2(47)(iva)Section 250Section 45Section 48Section 53ASection 54Section 54(2)

Kadukutty Service Co-Operative Bank Ltd - No: 628, Thrissur vs. Ward 1, (1), Thrissur

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

ITA 636/COCH/2025[2013-14]Status: DisposedITAT Cochin21 Nov 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2013-14 Kadukutty Service Co-Op. Bank Ltd. .......... Appellant Kadukutty P.O., (Via) Chalakkudy, Thrissur [Pan: Aabak0755A] Vs. The Income Tax Officer, Ward-1(1), Thrissur .......... Respondent Assessee By: Shri Yash, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.10.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 18.07.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Had Not Filed Return Of Income For Ay 2013-14 Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Based On The Information That The Appellant Had Deposited Cash In The Bank

For Appellant: Shri Yash, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

Discovery Digital Network Private Limited, Nashik vs. Assistant Commissioner of Income Tax, Circle 1, Nashik

ITA 2886/PUN/2024[2014-15]Status: DisposedITAT Pune21 Nov 2025AY 2014-15
For Appellant: Shri Nimesh VoraFor Respondent: Shri Vidya Ratan Kishore
Section 139(4)Section 143(3)Section 154Section 23Section 234DSection 244A

Sandeep Jalan, Guwahati vs. DCIT/ACIT Cir-1, Guwahati

Appeal is allowed

ITA 157/GTY/2025[2015-2016]Status: DisposedITAT Guwahati19 Nov 2025AY 2015-2016

Bench: The Hon’Ble Tribunal Against The Order Passed By The Cit(A), Dated 08.12.2023, Under The Income Tax Act, 1961. 1. Period Of Delay: There Is A Delay Of 494 Days In Filing The Said Appeal

Section 139(4)Section 143(2)Section 250Section 271(1)(c)Section 68Section 69Section 69C

Shree Chalala VI Ka Seva Sahakari Mandali Ltd., Amreli vs. The ITO Ward 3(1)(4), Rajkot-Amreli., Rajkot

The appeal of the assessee is allowed

ITA 358/RJT/2025[2019-20]Status: DisposedITAT Rajkot17 Nov 2025AY 2019-20

Bench: Dr. Arjun Lal Saini, A Ccountant Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 358/Rjt/2025 िनधा"रण वष" / Assessment Year: (2019-20) Shree Chalala Vi Ka Seva Sahakari Vs. The Ito Ward 3(1)(4), Mandali Ltd. Aayakar Bhavan, Race Course Ring Chalala Haveli Road, Road, Dhari Amreli - 365630 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatas2273D (Appellant) (Respondent) Appellant By : Ms. Devina Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 27/08/2025 Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm; Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2019-20, Is Directed Against Order Passed Under Section 250 Of The Income Tax Act, 1961 By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals), Dated 31/03/2025, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: - 1. The Learned Addl/Jcit (A)-1, Kolkata Erred In Confirming Action Of Cpc, Bangalore In Disallowing Claim Of Deduction Of Rs. 3,51,828/- U/S Sop Of The Act By Failing To Appreciate That Provisions Of Sec. 143(1)(A)(V) Do Not Provide For Denial Of Deduction U/S 80P Of The Act When The Return Of Income Is Not Filed Within Time Allowed U/S 139(1) Of The Act But U/S 139(4). 2. The Learned Addl/Jcit (A)-1, Kolkata Erred In Upholding Action Of The Cpc, Bangalore In Making Adjustment To The Returned Income Of The Appellant By Way Of Shree Chalala Vikas Seva Sahkari Mandli Ltd.

For Appellant: Ms. Devina Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80PSection 80P(2)(d)

Income Tax Officer-2(1), Bilaspur vs. Baldev Prasad Patel, Mungli

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

ITA 646/RPR/2025[2019-20]Status: HeardITAT Raipur14 Nov 2025AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.646/Rpr/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Appellant: Shri Rakesh Sharma & Shri VivekFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 133(6)Section 139(1)Section 142(1)Section 144Section 144ASection 147Section 148Section 69A

Pune Cantonment Board Kamgar Co-Operative Credit Society, Pune vs. ITO Ward 7(1), Pune

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

ITA 2481/PUN/2024[2018-19]Status: DisposedITAT Pune14 Nov 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2481/Pun/2024 Assessment Years : 2018-19

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Pramod Shahakar
Section 139(1)Section 139(4)Section 143(1)(a)Section 143(3)Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(d)

Triveni Devi Bhutra, Kolkata vs. Income Tax Officer Ward 61(4), Kolkata

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

ITA 965/KOL/2025[2017-18]Status: DisposedITAT Kolkata14 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 10DSection 115BSection 139(4)Section 143(1)Section 80C

Sarvesh Kumar, Farrukhabad vs. Income Tax Officer Ward 4(2)(2) Farrukhabad, Farrukhabad

In the result, the appeal of the assessee is allowed

ITA 452/AGR/2024[2017-18]Status: DisposedITAT Agra13 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Kumar, Vs. Ito, Okharu Khanpur, Ward-4(2)(2), Farrukhabad, Fatehgarh, Farrukhabad Ho 209601 (Appellant) (Respondent) Pan: Dsqpk3348G Assessee By : Shri Swaran Singh, Ca Shri Shailesh Gupta, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 18/11/2025

For Appellant: Shri Swaran Singh, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 139Section 139(1)Section 139(4)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 44A

Peoples Mobile Hospital, Mumbai vs. Income Tax Officer Exemption Ward 2(2), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 4116/MUM/2025[2022-23]Status: DisposedITAT Mumbai12 Nov 2025AY 2022-23

Bench: Shri Pawan Singh & Smt. Renu Jauhri

For Appellant: Respondent byFor Respondent: Ms. Vasanti Patel
Section 11Section 11(1)(a)Section 11(2)Section 11(5)Section 12ASection 139(4)Section 143(1)Section 250