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)

The Changanachery North Service Co Operative Bank No 3849, Vazhappally-Changanacherry vs. Incom Tax Officer, Thiruvalla

Appeal is allowed for statistical purposes in above terms

ITA 157/COCH/2024[2019-20]Status: DisposedITAT Cochin25 Sept 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhchanganachery North Service Co- The Income Tax Officer Op. Bank Ltd. Vaishanvam Arcade 3849, Vazhapplly Vs. Tk Road, Thiruvalla 689105 Changanachery 686103 [Pan: Aaajt0880D] (Appellant) (Respondent)

For Appellant: Shri K.N. Sreekumar, AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(1)(a)Section 154Section 80PSection 80P(2)

Kodanchery Panchayath Vanith Co-Operative Society Ltd No.D- 2853, Kozhikode vs. Ward 2(3) Kozhikode, Kozhikode

Appeal is dismissed in above terms

ITA 845/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Sept 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhkodanchery Panchayath Vanitha The Income Tax Officer - 2(3) Co-Op. Society Ltd. Aayakar Bhavan Kodanchery P.O. Vs. Mananchira Kozhikode 673580 Kozhikode 673001 [Pan: Aadak5584] (Appellant) (Respondent)

For Appellant: Shri Johnson George, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 139(1)Section 143(1)(a)Section 250Section 80ASection 80P

Koth Group Co.Op. Urban Credit Society Ltd., Ahmedabad vs. The ITO, Ward-3(2)(1), Ahmedabad

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

ITA 628/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad18 Sept 2024AY 2022-23

Bench: The Appellate Authority & Therefore, The Addl/Jcit(A) Ought To Have Deleted The Adjustment Made U/S 143(1)(A)(V) By Ao.Cpc & Allowed The Deduction U/S 80P(2)(A)(I) Of Rs.5,20,000/-.

For Appellant: Shri S.N. Divetia &For Respondent: Shri Sanjay Kumar, Sr. D.R
Section 119(2)(b)Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80PSection 80P(2)(a)

Miraj Panchayat Samiti Karmachari Sahakari Pat Sanstha M Miraj, Miraj vs. Income Tax Officer, Sangli, Maharashtra

Appeal is dismissed in above

ITA 699/PUN/2024[2019-20]Status: DisposedITAT Pune28 Aug 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

For Appellant: CA Amit ShintreFor Respondent: Shri G G Ranwalani
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

Durgamondap Samabay Krishi Unnayn Samati Ltd., ITO, Ward No-49(1), Kolkata vs. ITO, Ward No- 49(1), Kolkata.

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

ITA 1153/KOL/2023[2018-19]Status: DisposedITAT Kolkata24 Jul 2024AY 2018-19

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

Colaba Sangita Co-Op Hsg Ltd, Mumbai vs. ITO 17(2)(1), Kautilya Bhavan

ITA 519/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Jun 2024AY 2021-22

Bench: Shri Prashant Maharishi (Am)

Section 10ASection 139Section 142Section 143Section 80

Gangavihar Residency Co Operative Housing Society Limited, Andheri West vs. Income Tax Officer, Piramal Chamber Building

In the result both the appeals are allowed

ITA 1097/MUM/2024[2021-2022]Status: DisposedITAT Mumbai27 Jun 2024AY 2021-2022

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 1096/Mum/2024 (A.Y. 2020-21) I.T.A. No. 1097/Mum/2024 (A.Y. 2021-22) Gangavihar Residency Vs. Ito, Ward Cooperative Housing 24(1)(1) Society Limited Piramal Chamber Plot No. 174, Cts No. Mumbai. 427, Gangavihar Residency Chs, S.V. Road, Andheri West Mumbai-400 058. Pan : Aaaag6470H (Appellant) (Respondent) Assessee By Shri Surendra Tiwari Department By Shri R.R. Makwana Date Of Hearing 10.06.2024 Date Of Pronouncement 27.06.2024 O R D E R 1. These Are The Two Appeals Filed By The Assessee For Assessment Year 2020 – 21 & 2021 – 22 Involving Similar Issue Of Disallowance Of Deduction Under Section 80 P (2) (D) Of The Act Disallowed In Order Under Section 143 (1) Of The Act By The Central Processing Centre Bangalore While Processing The Return Of Income Of The Assessee, The Appeals Filed Before Cit – A Confirmed The Action Of The Central Processing Centre. Both The Parties Raised Similar Grounds & Arguments, Therefore These Two Appeals Are Disposed Of By This Common Order. 2. For Assessment Year 2020 – 21, The Assessee Being A Cooperative Housing Society Filed Return Of Income On 19/1/2021 Before The Due Date Of 15/2/2021 Declaring Total Income At Rupees Nil. The Intimation Under Section 143 (1) Of The Act Was Passed On 25/11/2021. In The 2

Section 10ASection 139Section 142Section 143Section 80

Divya Satkar Co-Op Hsg Society, Mumbai vs. Income Tax Officer Ward, -42(1)2, Mumbai

In the result, the solitary issue in this appeal covering all the 4 ground is of the appeal are allowed

ITA 4707/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 Jun 2024AY 2020-21

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 4707/Mum/2023 (A.Y. 2020-21) Divya Satkar Cooperative Vs. Ito-42(1)(2) Housing Society Limited Kautilya Bhavan Gaurav Garden Complex Bandra Kurla Complex Bunder Pakhadi Road Bandra East Kandivali West Mumbai-400 051. Mumbai-400 067. Pan : Aaaad4869R (Appellant) (Respondent) Assessee By Shri Devendra Bafna Department By Shri R.R. Makwana Date Of Hearing 05.06.2024 Date Of Pronouncement 27.06.2024 O R D E R 1. This Appeal Is Filed By Divya Satkar Cooperative Housing Society Mumbai (Assessee/Appellant) For Assessment Year 2020 – 21 Against The Appellate Order Passed By National Faceless Appeal Centre Nfac), Delhi (The Learned Cit – A) Dated 2/11/2023 Wherein Appeal Filed By The Assessee Against The Rectification Order Passed Under Section 154 In Order Under Section 143 (1) Of The Income Tax Act (The Act) By Central Processing Centre, Was Dismissed. Assessee Is Aggrieved With Denial Of Deduction Under Section 80 P (2) (D) Of The Act Of ₹ 170,163 To The Appellant On Interest Income Received From Cooperative Banks. 2. Brief Facts Of The Case Shows That Assessee Filed Its Return Of Income On 28/1/2021 Claiming Deduction Under Section 80 P (2) (B) On Account Of Interest On Fixed Deposit Of ₹ 157,869/– From Shamrao Vithal Cooperative Bank Ltd & Saraswat Cooperative Bank Ltd Along With The Interest On Savings Bank Account Of ₹ 12,294 Totaling To ₹ 170,163/–. Thus Central Processing Centre While Processing The Page 1 Of 5

Section 10ASection 139Section 142Section 143Section 154Section 80

Nrb Bearings Sevakachi Pat Sanstha, Jalna vs. Asst. Director of Income Tax CPC, CPC

Appeal is allowed

ITA 422/PUN/2024[2019-20]Status: DisposedITAT Pune12 Jun 2024AY 2019-20

Bench: Shri S.S. Godara & Shri Dipak P. Ripote

For Appellant: Mr. Piyush BafnaFor Respondent: Shri Arvind Desai
Section 139(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

The Adarsha Bharathi Farmers Service Cooperative Society Limited, Kanekal vs. Assistant Commissioner of Income Tax, Circle 1, Kurnool

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

ITA 579/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 May 2024AY 2019-20

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri Shashank Dundu, ARFor Respondent: Shri Kumar Pranav, CIT-DR
Section 119(2)(b)Section 143(1)(a)Section 154Section 80P

Nnp Employees Cooperative Credit Society Ltd., Nagpur vs. Income Tax Officer, Ward-1(4), Nagpur

Appeal is dismissed in above terms

ITA 68/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 May 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Abhay Agarwal, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 143(1)(a)Section 154Section 80ASection 80P

M/S. Dharni Taluka Co-Op Agricultural Purchase & Sale Society Ltd., Amravati vs. Additional Director of Income Tax, Bangalore

Appeal is dismissed in above terms

ITA 26/NAG/2023[2018-19]Status: DisposedITAT Nagpur30 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 143(1)(a)Section 144Section 80ASection 80P

M/S. Dharni Taluka Co-Op Agricultural Purchase & Sale Society, Dharni vs. Income Tax Officer, Ward-3, Amravati

Appeal is dismissed in above terms

ITA 25/NAG/2023[2016-17]Status: DisposedITAT Nagpur30 Apr 2024AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 143(1)(a)Section 144Section 80ASection 80P

Vividh Karmachari Sahakari Pata Sanstha Maryadit, Wardha vs. Deputy Commissioner of Income Tax, CPC, Bangaluru

Appeal is dismissed in above terms

ITA 157/NAG/2023[2018-19]Status: DisposedITAT Nagpur24 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prakash NanwaniFor Respondent: Shri Abhay Y Marathe, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

Dhanlaxmi Gramin Biagar Sheti Sahakari Patsanstha Limited, Pune vs. Income Tax Officer, Ward 14(5), Pune

Appeal is allowed in above terms

ITA 398/PUN/2024[2018-19]Status: DisposedITAT Pune17 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Pramod ShingteFor Respondent: Shri Manish Mehta
Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

Santipur Thana Co-Operative Agricultural Marketing Society Ltd., Nadia vs. DCIT, CPC, Bengalore

In the result, both the appeals filed by the assessee are allowed

ITA 135/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Apr 2024AY 2018-19

Bench: Sri Rajpal Yadav, Vice- & Dr. Manish Borad

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

Jatrapur Samabay Krishi Unnayan Samity Ltd., Nadia vs. DCIT, CPC, Bengaluru

In the result, both the appeals filed by the assessee are allowed

ITA 134/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Apr 2024AY 2018-19

Bench: Sri Rajpal Yadav, Vice- & Dr. Manish Borad

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

Central Bank Staff Co-Operative Credit Society Ltd., Nagpur vs. Deputy Commissioner of Income Tax, Bangalore

Appeal is dismissed in above terms

ITA 378/NAG/2022[2018-19]Status: DisposedITAT Nagpur16 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir Atal, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

Food Corporation of India Employees Co-Op. Credit Society Ltd., Nagpur vs. Additional Director of Income Tax, Banglore

Appeal is allowed in above terms

ITA 422/NAG/2022[2019-20]Status: DisposedITAT Nagpur22 Mar 2024AY 2019-20

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y Marathe, Sr.DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

Ukani Opencast Coalfield Karmachari Sahakari Patasanstha M Ukani, Yavatmal vs. Assistant Director of Income Tax, CPC, Bangalore

Appeal is dismissed in above terms

ITA 29/NAG/2022[2018-19]Status: DisposedITAT Nagpur13 Mar 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

For Appellant: Shri Abhay Agrawal, AdvocateFor Respondent: Shri Abhay Y Marathe, Sr.DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P