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

Income-tax Act, 2025: s.270

Section 143(1)(a)(v) falls under section 143 of the Income-tax Act, 1961, which corresponds to section 270 (Assessment) of the Income-tax Act, 2025.

Read section 270 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 143(1)(a)(v) is Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT (146 Taxmann.com 468), cited in 33 of the 106 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

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

Bay View Co Operative House Society Limited, Mumbai vs. Income Tax Officer Ward 24(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3636/MUM/2025[2021-22]Status: DisposedITAT Mumbai30 Jul 2025AY 2021-22

Bench: Shri. Amit Shukla & Smt. Renu Jauhriआयकर अपील सं./Ita No.3636/Mum/2025 (निर्धारण वर्ा/Assessment Year :2021-22) Bay View Co-Operative V/S. Income Tax Officer, Housing Society बिधम Ward 24(1)(1), Mumbai Limited 604, Piramal Chambers, Bay View Co-Operative Lalbaug, Mumbai 400012 Housing Society Limited, Cts No. 1319, B/2, Juhu Versova Link Road, Andheri West, Mumbai 400053 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacab2013R Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: Ms. Ritu Punjabi, Adv. रधजस्व की ओर से /Revenue By: Shri Asif Karmali (Sr Dr)

For Appellant: Ms. Ritu Punjabi, AdvFor Respondent: Shri Asif Karmali (SR DR)
Section 139(1)Section 143Section 143(1)Section 250Section 80Section 80P(2)(d)

Navrang Majoor Sahakari Society Ltd., Jalgaon vs. ITO Ward 1(4), Jalgaon

In the result, both the appeals of the assessee(s) are allowed

ITA 1460/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jul 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Deepak Kumar Kedia
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

Panchashil Majoor Sahakari Society Ltd., Jalgaon vs. ITO, Ward 1(4), Jalgaon

In the result, both the appeals of the assessee(s) are allowed

ITA 1459/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jul 2025AY 2018-19

Bench: Dr.Manish Borad

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Deepak Kumar Kedia
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

Krishak Seva Sahkari Samiti Limited Mitli, Mitli vs. Income Tax Officer, Baraut

The appeal of the assessee is allowed

ITA 5138/DEL/2024[2020-21]Status: DisposedITAT Delhi10 Jul 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Devashish Bhadauria, AdvFor Respondent: Sh. Om Prakash Sr. DR
Section 143Section 143(1)(a)Section 154Section 80PSection 80P(2)(a)

Krishak Seva Sahkari Samiti Limited Mitli, Mitli vs. Income Tax Officer, Baraut

The appeal of the assessee is allowed

ITA 5137/DEL/2024[2019-20]Status: DisposedITAT Delhi10 Jul 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Devashish Bhadauria, AdvFor Respondent: Sh. Om Prakash Sr. DR
Section 143Section 143(1)(a)Section 154Section 80PSection 80P(2)(a)

Narhari Maharaj Majoor Sahakari Sanstha Ltd, Jalgaon vs. ITO, Ward 1(4), Jalgaon

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

ITA 1458/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jul 2025AY 2018-19

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.1458/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Vs Ito, Ward Narhari Maharaj Majoor Sahakari Sanstha Ltd., 1(4), Jalgaon C/O Bhagyesh Hari Dhakane, 18, Pitashri, Gruhkul Colony, Midc, Jalgaon-425001 Maharashtra Pan-Aaaan6252G Appellant Respondent

For Appellant: Shri Vinay KawaiaFor Respondent: Shri Deepak Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

Koyana Madhyavarti Dughalay Sevak Sahakari Sanstha Maryadit Karad, Satara vs. The Income Tax Officer, Ward-1, Satara

In the result, appeal of the assessee is allowed

ITA 2774/PUN/2024[2018-19]Status: DisposedITAT Pune30 Jun 2025AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2774/Pun/2024 Assessment Year : 2018-19

For Appellant: Smt Deepa KhareFor Respondent: Date of hearing
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250Section 80ASection 80P

Ajinkya Madhyamik Shikshak Sevak Sah. Patsanstha, Maryadit, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal of the assessee is allowed

ITA 2214/PUN/2024[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21
For Appellant: Shri Prateek JhaFor Respondent: Shri Akhilesh Srivastava
Section 139Section 139(1)Section 143(1)Section 80ASection 80P

Khandra Colliery Employees Co Operative Credit Society Ltd., Bardhaman vs. The AO, CPC Bangalore / ITO, Ward-1(1), Burdwan

The appeal of the assessee is allowed

ITA 2594/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Jun 2025AY 2019-20

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234CSection 234FSection 250Section 80ASection 80PSection 80P(2)(a)

Excel Ind Employees Multipurpose Co-Op Society Ltd, Roha vs. Income Tax Officer, Ward - 1, Panvel

In the result, appeal filed by the assessee is allowed

ITA 1145/PUN/2025[2018-19]Status: DisposedITAT Pune05 Jun 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1145/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Excel India Employees Multi V The Income Tax Officer, Purpose Co-Op Society Ltd., S Exemption Ward-1, Plot No.12, Ox-2, C/O.Excel Panvel. Industries Ltd., Midc Road, Dhatav, Midc Area, Roha Raigad – 402116. Maharashtra. Pan: Aabae1266G Appellant/ Assessee Respondent / Revenue Assessee By Shri V.G.Ginde- Advocate & Shri Kumar Kale –Advocate Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 05/06/2025 Date Of Pronouncement 05/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl.Cit(A)/[Nfac] Passed Under Section 250 Of The Act, For The A.Y.2018-19, Dated 01.10.2024 Emanating From Intimation U/S.143(1) Of The Act, Dated 25.06.2019. Ita No.1145/Pun/2025 [A]

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

Paschim Putiary Cooperative Credit Society Ltd., Kolkata vs. ITO, Ward 25(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 344/KOL/2025[2018-19]Status: DisposedITAT Kolkata16 May 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.344/Kol/2025 Assessment Year: 2018-19 Paschim Putiary Cooperative Credit Society Samity Limited...….……….Appellant 328A, Nalini Bhawan, Banerjee Para Road, Kudghat, Kol-41. [Pan: Aabap7929B] Vs. Ito, Ward-25(1), Kolkata.………….....................……........……...…..…..Respondent Appearances By: Shri G. Banerjee, Ar, Appeared On Behalf Of The Assessee. Shri Archana Gupta, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : May 14, 2025 Date Of Pronouncing The Order : May 16, 2025 Order Per Sonjoy Sarma: This Appeal Of The Assessee For The Assessment Year 2018-19 Is Directed Against The Order Dated 26.03.2024 Passed By The Ld. Commissioner Of Income-Tax, Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The ‘Ld. Cit(A)’]. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under West Bengal Co-Operative Societies Act, 2013 As Amended Up To Date. Assessee Filed Its Income Tax Return U/S 139 Of The Act For A.Y. 2018-19 On 30.03.2019. The Return Of The Assessee Was Processed U/S 143(1) Of The Income Tax Act, 1961 & Thereafter The Assessee Received An Intimation On 25.06.2019 In Which An Amount Of Rs.3,50,338/- Was Disallowed By Deputy Director Of Income Tax, Cpc By Disallowing The Statutory Deduction U/S 80P Of The Act For Non- Submission Of Income Tax Return Within Due Date I.E. 31.08.2018. I.T.A. No.344/Kol/2025 Assessment Year: 2018-19 Paschim Putiary Cooperative Credit Society Samity Limited

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

Patul Ganesh Bazar Samabay Krishi Unnayan Samity Ltd., Hooghly vs. ITO, Ward-24(1), Hooghly

In the result, the appeal of the assessee is allowed

ITA 481/KOL/2024[2019-20]Status: DisposedITAT Kolkata14 May 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am Patul Ganesh Bazar Samabay Ito, Ward-24(1) Krishi Unnayan Samity Ltd. Opp. Aayakar Bhawan, Khadina Patul, Khanakul S.O., Hooghly, More, Chinsurah, Hooghly, Vs. West Bengal, 712406 West Bengal, 712102 (Appellant) (Respondent) Pan No. Aaeap5791J Assessee By : Shri Soumitra Choudhry, Ar Revenue By : Shri Madhumita Das, Dr Date Of Hearing: 17.04.2025 Date Of Pronouncement : 14.05.2025

For Appellant: Shri Soumitra Choudhry, ARFor Respondent: Shri Madhumita Das, DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80Section 80P

Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha N Sunadholi, Sunadholi vs. Income Tax Officer, Gokak

ITA 30/PAN/2025[2018-19]Status: DisposedITAT Panaji08 May 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

Vikram Shikshan Sanstha Sevakanchi Sahakari Patsanstha Maryadit, Kolhapur vs. ITO Ward2(1) Kolhapur, Kolhapur

In the result, appeal filed by the assessee is allowed

ITA 291/PUN/2025[2018-19]Status: DisposedITAT Pune05 May 2025AY 2018-19

Bench: Dr.Manish Borad & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.291/Pun/2025 Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80P

Spaco Technologies India Pvt Ltd Karmachari Sahakari Patsanstha Maryadit, Pune vs. ITO, Ward-2(1), Pune

In the result, appeal filed by the assessee is allowed

ITA 243/PUN/2025[2019-20]Status: DisposedITAT Pune05 May 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.243/Pun/2025 Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri Aviyogi Ambadkar
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80P

Priyadarshani Mahila Co-Op Cr. Society Ltd, Belagavi vs. DCIT, CPC, Bangalore

ITA 32/PAN/2025[2019-20]Status: DisposedITAT Panaji30 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Sureshkumar C.B.[‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 24Section 250Section 80ASection 80P

Allamaprabhu Vuss Ni, Kalloli vs. Income Tax Officer, Ward - 1, Gokak

ITA 63/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 063/Pan/2025 Assessment Year : 2018-19 Allamaprabhu Vuss Niyamit Kalloli 09, Allamaprabhu Vuss Niyamit Kalloli, Kalloli So Dist. Belagavi. Pan : Aafaa8818E . . . . . . . Appellant

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

Maharashtra Rajya Pathyapustak Mandal Karmachari Sah Patsanstha Maryadit, Pune vs. ITO, Ward 3(1), Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 398/PUN/2025[2020-21]Status: DisposedITAT Pune28 Mar 2025AY 2020-21

Bench: Dr.Manish Borad & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.397 & 398/Pun/2025 Assessment Years : 2019-20 & 2020-21 Maharashtra Rajya Pathyapustak Mandal Vs. Ito, Ward-3(1), Karmachari Sah Patsanstha Maryadit, Pune Balbharati, Senapati Bapat Road, Pune – 411004 Pan : Aaaam2009A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Basavaraj Hiremath
Section 143(1)(a)Section 250Section 250(6)Section 80P

Maharashtra Rajya Pathyapustak Mandal Karmachari Sah Patsanstha Maryadit, Pune vs. ITO, Ward 3(1), Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 397/PUN/2025[2019-20]Status: DisposedITAT Pune28 Mar 2025AY 2019-20

Bench: Dr.Manish Borad & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.397 & 398/Pun/2025 Assessment Years : 2019-20 & 2020-21 Maharashtra Rajya Pathyapustak Mandal Vs. Ito, Ward-3(1), Karmachari Sah Patsanstha Maryadit, Pune Balbharati, Senapati Bapat Road, Pune – 411004 Pan : Aaaam2009A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Basavaraj Hiremath
Section 143(1)(a)Section 250Section 250(6)Section 80P

I T S P M M Sevakanchi Sahakari Patsanstha Maryadit, Pune vs. The Income Tax Officer, Ward-2(10, Kolhapur

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

ITA 1772/PUN/2024[2018-19]Status: DisposedITAT Pune13 Mar 2025AY 2018-19

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.1772/Pun/2024 धििाारण वर्ा / Assessment Year: 2018-2019 I T S P M M Sevakanchi Vs Ito, Ward-2(1), Sahakari Patasanstha Kolhapur Marydit, Indapur, Pune- 413106 Maharashtra Pan-Aaaai8805J Appellant Respondent

For Appellant: Shri Sarang GudhateFor Respondent: Shri Aviyogi Ambadkar
Section 143(1)Section 143(1)(a)Section 250Section 80A(5)Section 80P
Section 143(1)(a)(v) Income Tax Act (2025: s.270) — Case Laws | BharatTax