Section 143(1)(a)(v) of the Income Tax Act

The decision most relied on for Section 143(1)(a)(v) is Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT (146 Taxmann.com 468), cited in 33 of the 57 judgments on BharatTax that turn on this section.

Leading authorities on Section 143(1)(a)(v)

Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT
146 Taxmann.com 468 · 2023 · ITAT
33
citing judgments

Adjustments under section 143(1)(a)(ii) cannot be made if the assessee's case is allowable on facts. The Assessing Officer or CPC cannot exercise powers under section 143(1) to make adjustments contrary to the facts allowable to the assessee, even when considering amended sections like 80AC.

Sahakari Ganna Vikas Samiti Ltd. v. ACIT
169 Taxmann.com 300 · 2024 · Reported
9
citing judgments
Seva Sahkari Mandali Ltd. v. Assessing Officer (CPC)
200 ITD 14 · 2023 · ITAT
8
citing judgments
Sitaldas K. Motwani v. Director General of Income-tax (International Taxation)
187 Taxmann 44 · 2010 · High Court
7
citing judgments
Sahakari Ganna Vikas Samiti, Sikri Gate Chandausi, Sambhal v. ITO-2(5), Chandausi Uttar Pradesh (supra)
149 Taxmann.com 28 · 2023 · Reported
6
citing judgments
Lodhi Property Co. Ltd. v. Under Secretary (ITA-II) Department of Revenue
323 ITR 441 · 2010 · High Court
5
citing judgments
300 (Lucknow-Trib.) v. Coordinate Bench, Rajkot
154 Taxmann.com 228 · 2021 · Reported
4
citing judgments
Bombay Mercantile Co-op. Bank Ltd. v. CBDT
322 ITR 87 · Reported
4
citing judgments
Regen Infrastructure & Services (P.) Ltd. v. CBDT
68 Taxmann.com 93 · 2016 · High Court
3
citing judgments

Judgments on Section 143(1)(a)(v)

SHIROL PANCHAYAT SAMITT KARMCHARI SAHAKARI PATSANSTHA MARYADIT SHIROL,KOLHAPUR vs. ITO WARD-1, ICHALKARANJI

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

ITA 2765/PUN/2025[2015-16]Status: DisposedITAT Pune17 Apr 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2765/Pun/2025 Assessment Year : 2015-16 Shirol Panchayat Samitti Vs. Income Tax Officer, Karmchari Sahakari Ward 1, Ichalkaranji Patsanstha Maryadit Shirol 1 Near Panchayat Samiti Shirol, Kolhapur-416103 Maharashtra Pan:Aahas3871M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ambarnath Khule
Section 143(1)Section 143(1)(a)Section 80P

ROYAL PALMS RESIDENCY COOPERATIVE HOUSING SOCIETY LIMITED,KOPROLI, PANVEL vs. CENTRALISED PROCESSING CENTRE/INCOME TAX OFFICER, WARD 5 PANVEL, PANVEL

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

ITA 2616/PUN/2025[2016-17]Status: DisposedITAT Pune17 Apr 2026AY 2016-17

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2616/Pun/2025 Assessment Year : 2016-17 Royal Palms Residency Vs. Central Processing Co-Operative Housing Society Centre/ Limited, Income Tax Officer, Survey No. 7/6A 7/6B Ward 5, Panvel Matheran Road, Koproli, Panvel-410706, Maharashtra Pan: Aacar1399A Appellant Respondent

For Appellant: Shri Rajesh AthavaleFor Respondent: Shri Ambarnath Khule
Section 143(1)Section 143(1)(a)Section 80P

PANDAVESWAR COLLIERY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED,DURGAPUR vs. ITO, WARD-2(4), DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

ITA 3023/KOL/2025[2019-2020]Status: DisposedITAT Kolkata17 Apr 2026AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 154Section 234Section 250Section 80ASection 80PSection 97

DAGADUDHONDU YEOLA NAGARI SAHAKARI PATSANSTHA MARYADIT,SATANA vs. THE INCOME TAX OFFICER, WARD 1(1), NASHIK, NASHIK

In the result, the appeal of the assessee is allowed as per the terms indicated hereinabove

ITA 2326/PUN/2025[2018-19]Status: DisposedITAT Pune12 Feb 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2326/Pun/2025 Assessment Year : 2018-19 Dagadudhondu Yeola Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit, Ward-1(1), Nashik At Post Satana, Nashik 423 301 Maharashtra Pan : Aabad2549P Appellant Respondent

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Eknath Abhang
Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 250Section 80P

PANAMARATHUPATTY RANGE PRIMARY AND MIDDLE SCHOOL EMPLOYEES CO-OP SOCIETY LTD.,SALEM vs. ITO, WARD-1(6), SALEM

ITA 3087/CHNY/2025[2019-20]Status: DisposedITAT Chennai11 Feb 2026AY 2019-20

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

For Appellant: Shri. N. V. Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, CIT
Section 139(1)Section 143(1)Section 80P

MAHAVEER NAGARI SAHAKARI PATPEDHI LIMITED,AMALNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 2228/PUN/2025[2016-17]Status: DisposedITAT Pune30 Jan 2026AY 2016-17

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

MAHAVEER NAGARI SAHAKARI PATPEDHI LIMITED,AMALNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

ITA 2227/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jan 2026AY 2015-16
Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

SHREE JALARAM COOP. CREDIT SOCIETY LTD,VIRAMGAM vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1951/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri S.N. DivetiaFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250Section 80PSection 80P(2)(a)

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

ITA 280/BANG/2025[2019-2020]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-2020

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

ITA 104/BANG/2025[2019-20]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

SATGRAMR. COLLIERY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,ASANSOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ASANSOL, ASANSOL

In the result, the appeal of the assessee is allowed

ITA 1920/KOL/2025[2019-2020]Status: DisposedITAT Kolkata25 Nov 2025AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1920/Kol/2025 Assessment Year: 2019-20 Satgram R Collery Employees Cooperative Credit Society Ltd……....Appellant Satgram Project, P.O Debichand Nagar, Block-Jamuria-1, Asansol, W.B. 713332. [Pan: Aajas8427K] Vs. Acit, Circle-1, Asansol……..……………....…..………………….…..... Respondent Appearances By: Shri Abhijit Banerjee, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborty, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 24, 2025 Date Of Pronouncing The Order : November 25, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre (Hereinafter Referred To As “Ld. Cit(A)”) Dated 03.02.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. At The Time Of Hearing Of The Matter, The Learned Representative Submitted That There Was A Delay Of 115 Days In Filing The Appeal. In This Connection, The Assessee Filed An Affidavit Explaining The Reasons For The Delay. After Considering The Submissions Of The Assessee & Examining The Contents Of The Affidavit, We Are Satisfied That The Reasons For The Delay Are Bona Fide & Deserve To Be Condoned.

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80P

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

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)

NAVESHWAR NAGARI PATSANSTHA MARYADIT,RATNAGIRI vs. INCOME-TAX OFFICER, RATNAGIRI

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

ITA 2131/PUN/2025[2019-20]Status: DisposedITAT Pune10 Nov 2025AY 2019-20

Bench: Dr.Manish Borad

For Appellant: Shri Anup ShahaFor Respondent: Shri Ajitesh Meena
Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 80ASection 80P

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 464/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Nov 2025AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Shri V. Ravish Bhatt, Sr. DR

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

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

MADHYA SHIKARPUR CHARALKHALI SKUS LTD.,NADIA vs. I.T.O.,WARD-41(3), NADIA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250

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

AIS SHIVAJI MEMORIAL SOCIETYS EMPLOYEES COOP CREDIT SOCIETY,PUNE vs. INCOME TAX OFFICER, WARD 2(1), PUNE, PUNE

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

ITA 207/PUN/2025[2019-20]Status: DisposedITAT Pune29 Sept 2025AY 2019-20

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20

For Appellant: Shri Deepak S. SasarFor Respondent: Shri Ramnath P Murkunde
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80PSection 80P(2)(a)

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