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)

Khodiyar Motors, Surat vs. Dy. Commissioner of Income Tax, Circle-2(3), Surat

In the result, the appeal of the assessee is allowed

ITA 729/SRT/2024[2013-14]Status: DisposedITAT Surat11 Nov 2025AY 2013-14

Bench: Shrisanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.729/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Khodiyar Motors Vs. Dcit, 1-2-3, Green Park, Surat Circle - 2(3), Navsari Road, Unn-Sachin, Surat Surat - 394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffk4882M (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri P. M. Jagasheth, Ca राज"कीओरसे /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 14/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 11/11/2025

Section 143(1)Section 143(1)(a)Section 154Section 250

Shree Sunder Nagar Jain Sangh, Mumbai vs. Income Tax Officer (Exemption) WD 2(3), Mumbai

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

ITA 3585/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarshree Sunder Nagar Jain V/S. Income Tax Officer (Exemption), Sangh बनाम Ward – 2(3), Mtnl Building, C/O G.P. Mehta & Co. Cas Peddar Road, Mumbai–400 026, 807, Tulsiani Chambers, Maharashtra Nariman Point, Mumbai – 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacts3778B Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhavik Chheda, ARFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 11Section 139(1)Section 143Section 143(1)

Anand Kumar Jain, Kota vs. ITO WD-2(1), Kota

ITA 1378/JPR/2025[2023-24]Status: DisposedITAT Jaipur10 Nov 2025AY 2023-24

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Ms. Payal Jhorar, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 133(6)Section 139(4)Section 143(2)Section 143(3)Section 156Section 234ASection 24Section 250Section 69A

Kalpesh Kumar Ramanlal Shah, Davangere vs. ACIT, Circle-1(1), Davangere

In the result, the Assessee’s appeal is allowed

ITA 1169/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri Balusamy N., JCIT-DR
Section 11Section 119Section 143(1)Section 250Section 80I

The Kolavennu Large Sized Co Operative Credit Society Ltd, Vijayawada vs. Income Tax Officer, Ward-2(4), Vijayawada

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

ITA 454/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.454/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) The Kolavennu Large Sized Vs. Income Tax Officer-Ward-2(4) Co-Operative Credit Society Ltd., Income Tax Office D.No. 3-3/1, Kolavennu Cr Building, 1St Floor, Annex Kankipadu Mandal M.G. Road, Vijayawada – 520002 Krishna District - 521153 Andhra Pradesh [Pan:Aabat0640F] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 139(1)Section 142(1)Section 144Section 80PSection 80P(2)(a)

Rural Development Foundation, Anand vs. CPC, Bengaluru Juris. AO- the ITO, Ward-Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 927/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development Cpc, Bengaluru बनाम/ Foundation Juris.Ao – The Ito Ward- V/S. Aitc, 2Nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./Pan: Aabtr 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2019-2020. 2. The Assessee Has Raised The Following Grounds Of Appeal: Rural Development Foundation Vs. Cpc, Bengaluru Juris Ao The Ito, Ward-Exemption Asst. Year : 2019-20

For Appellant: Ms. Arti N. Shah, ARFor Respondent: Shri Rameshwar P. Meena, Sr.DR
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

Deepa Jhunjhunwala, Shillong vs. Income Tax Officer, Ward -1, Shillong

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

Deepa Jhunjhunwala, Shillong vs. Income Tax Officer, Ward - 1, Shillong

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

Edakkad Urban Sahakarana Sangam, Kannur vs. ITO, Ward-1 & Tps, Kannur

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

ITA 596/COCH/2025[2019-20]Status: DisposedITAT Cochin28 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am

For Appellant: Revenue byFor Respondent: Shri Akhil Shaji, Advocate
Section 139Section 139(1)Section 142(1)Section 148Section 80ASection 80A(5)Section 80P

Triloknath Vatsalya Vatika, Gandhinagar vs. The Dy.CIT, CPC, Bangalore Present Jao- the ITO, Ward-1 (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1092/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1092/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Triloknath Vatsalya Vatika The Dy.Cit बनाम/ At Balva Cpc Bangalore. V/S. Nr. Tahuko Hotel Present Jao Kalol The Ito Ward-1(Exemption) Gandhinagar – 382 001 Ahmedabad-380 015 "थायी लेखा सं./Pan: Aants 5604 B (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 15/10/2025 घोषणा की तारीख /Date Of Pronouncement: 28/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal By The Assessee Is Directed Against The Order Dated 10/03/2025 Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-Gwalior [Hereinafter Referred To As “Cit(A)”], U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 234ASection 250Section 44A

Katrathal Gram Sewa Sahkari Samiti Limited, Katrathal vs. ITO Ward 1 Sikar, Sikar

The appeal is dismissed

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

Partha Roy, West Bengal vs. ITO, Ward - 50(2), Kolkata

In the result, the appeal of the assessee is dismissed as per direction given above

ITA 2700/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Oct 2025AY 2017-18

Bench: Shri Pradip Kumar Choubeyshri Rakesh Mishra & Assessment Year: 2017-18 Partha Roy…………..………….…….………………….……….……….……Appellant 923/1, Ashok Nagar, Barasat, W.B-743232. [Pan: Awepr4888F] Vs. Ito, Ward-50(2), Kolkata….……………………………….....……...…..…..Respondent Appearances By: Shri Asim Dey, Ar, Appeared On Behalf Of The Appellant. Shri Prabhakar Prakash Ranjan, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 22, 2025 Date Of Pronouncing The Order : October 24, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.11.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 139(1)Section 142(1)Section 144Section 250Section 69A

Madhya Shikarpur Charalkhali Skus Ltd., Nadia vs. I.T.O., Ward-41(3), Nadia

In the result, the appeal of the assessee is allowed

ITA 88/KOL/2025[2018-19]Status: DisposedITAT Kolkata21 Oct 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 119Section 119(2)(b)Section 143(1)Section 250

Ramalingam Ellalan, Erode vs. ACIT, Central Circle-2, Coimbatore

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

ITA 1129/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Oct 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:1129/Chny/2025 धििाारणवर्ा / Assessment Year:2018-19 Ramalingam Ellalan, The Assistant Commissioner 279/1, Sathy Road, Vs. Of Income Tax, Erode – 638 003. Central Circle-2 Tamil Nadu. Coimbatore. [Pan:Aafpe-9379-M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit.

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT
Section 115BSection 133ASection 139(4)Section 143(1)Section 147Section 148

Swaminathan Sukumar, Salem vs. ITO, Ward-1(6), Salem

In the result, appeal filed by the assessee is allowed

ITA 1105/CHNY/2025[2020-21]Status: DisposedITAT Chennai14 Oct 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunatha

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 139Section 139(1)Section 140B(3)Section 140B(3)(i)Section 140B(3)(ii)Section 143(1)Section 143(1)(a)Section 234ASection 234F

Gowripatnam Primary Agricultural Cooperative Credit Society Limited, Gowripatnam vs. ITO, Ward-1, Tadepalligudem

In the result, appeal of the assessee is dismissed

ITA 434/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble

Section 139(1)Section 143(2)Section 147rSection 148Section 56Section 80PSection 80P(2)(a)

Gowripatnam Primary Agricultural Cooperative Credit Society Limited, Gowripatnam vs. ITO, Ward-1, Tadepalligudem

In the result, appeal of the assessee is dismissed

ITA 433/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2016-17

Bench: Shri Ravish Sood, Hon'Ble**

Section 139(1)Section 147rSection 148

Gowripatnam Primary Agricultural Cooperative Credit Society Limited, Gowripatnam vs. ITO, Ward-1, Tadepalligudem

In the result, appeal of the assessee is dismissed

ITA 432/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble

Section 139(1)Section 143(2)Section 147rSection 148Section 56Section 80PSection 80P(2)(a)

F.V. 112 the Villupuram District Public Health Department Employees Coop Thrift and Credit Society, Villupuram vs. Income Tax Officer, Villupuram

In the result the appeal is allowed

ITA 2047/CHNY/2025[2019-20]Status: DisposedITAT Chennai10 Oct 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2047/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 Fv 112 The Villupuram District Public The Income Tax Officer, Vs. Health Department Employees Co-Op. Ward-1, Thrift & Credit Society, 60, Vilupuram. Kandasamy Layout, 1St Street, (K.K. Road), Villupuram 605 602, Viluppuram [Pan: Aaaaf4857B]

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 139(1)Section 139(4)Section 143(1)(a)Section 80ASection 80P

Ft 92 the Vilupuram and Tindivanam Gov Arts College Teaching and Non-Teaching Staffs Co-Op Society, Vilupuram vs. Income Tax Officer, Vilupuram

In the result the appeal is allowed

ITA 2046/CHNY/2025[2019-2020]Status: DisposedITAT Chennai10 Oct 2025AY 2019-2020

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2046/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 119(2)(b)Section 139Section 139(1)Section 143(1)(a)Section 80Section 80ASection 80P