Section 87A of the Income Tax Act

Income-tax Act, 2025: s.156

Section 87A of the Income-tax Act, 1961 corresponds to section 156 (Rebate of income-tax in case of certain individuals) of the Income-tax Act, 2025.

Read section 156 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 87A is Chamber of Tax Consultants v. Director General of Income-tax (System) (169 Taxmann.com 506), cited in 4 of the 81 judgments on BharatTax that turn on this section.

Leading authorities on Section 87A

Chamber of Tax Consultants v. Director General of Income-tax (System)
169 Taxmann.com 506 · 2024 · High Court
4
citing judgments

Judgments on Section 87A

Income Tax Officer, Jhunjhunu vs. Shashi Kant Tulsian, Jhunjhunu

The appeal of the Revenue is dismissed

ITA 620/JPR/2026[2024-25]Status: DisposedITAT Indore06 Oct 2026AY 2024-25

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumarito Vs. Shashi Kant Tulsian Income Tax Office, Near Prop Tulsian Industries F- Mandawa Mode, 20, Industrial Area, Jhunjhunu Jhunjhunu "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aeppt 7319 L Appellant .. Respondent Appellant By : Mrs. Namita Patel, Jcit Respondent By : None Date Of Hearing 01.10.2026 Date Of Pronouncement 06.10.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl./Jcit(A) Bhubaneswar (Hereinafter Referred To As “Ld. Cit(A)”), Dated 20.01.2026 Under Section 250Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Mrs. Namita Patel, JCITFor Respondent: None
Section 111ASection 115BSection 143(1)Section 154Section 250oSection 87A

Income Tax Officer, Jhunjhunu vs. Shashi Kant Tulsian, Jhunjhunu

The appeal of the Revenue is dismissed

ITA 620/JPR/2026[2024-25]Status: DisposedITAT Jaipur06 Oct 2026AY 2024-25

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumarito Vs. Shashi Kant Tulsian Income Tax Office, Near Prop Tulsian Industries F- Mandawa Mode, 20, Industrial Area, Jhunjhunu Jhunjhunu "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aeppt 7319 L Appellant .. Respondent Appellant By : Mrs. Namita Patel, Jcit Respondent By : None Date Of Hearing 01.10.2026 Date Of Pronouncement 06.10.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl./Jcit(A) Bhubaneswar (Hereinafter Referred To As “Ld. Cit(A)”), Dated 20.01.2026 Under Section 250Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Mrs. Namita Patel, JCITFor Respondent: None
Section 111ASection 115BSection 143(1)Section 154Section 250oSection 87A

Syed Kabeer Hussain, Bangalore, Karnataka vs. Income Tax Officer Ward -7(2)(1) Bangalore, Bangalore, Karnataka

In the result, the appeal by the assessee is allowed

ITA 1540/BANG/2026[2024-25]Status: DisposedITAT Bangalore23 Sept 2026AY 2024-25

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

Section 112Section 143(1)Section 250Section 87A

Shrey Jain, Jodhpur vs. AO, Jodhpur

The appeal of the assessee is allowed

ITA 124/JODH/2026[2024-2025]Status: DisposedITAT Jodhpur14 Sept 2026AY 2024-2025

Bench: Smt. Annapurna Gupta & Shri Sudhir Pareekshrey Jain Vs. Ao Arihant Jethmal Building Poata C Road Jodhpur Opp Shiv Mandir Ratanada Jodhpur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Bcapj 3313A Appellant .. Respondent Appellant By : Sh. Sanjay Jain, Ca (Thru V.C.) Respondent By : Ms. Nidhi Nair, Addl. Cit-Sr. Dr (Thru V.C.) Date Of Hearing 07.09.2026 Date Of Pronouncement 14.09.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Office Of The Commissioner Of Income Tax Appeal, Addl./Jcit(A)-02 Hyderabad (Hereinafter Referred To As “Ld. Cit(A)”)

For Appellant: Sh. Sanjay Jain, CA (thru V.C.)For Respondent: Ms. Nidhi Nair, Addl. CIT-Sr
Section 111ASection 112ASection 115BSection 143(1)Section 154Section 250Section 87A

ITO, Jaipur vs. Kailash Mamodia, Jaipur

The appeal of the Revenue is dismissed

ITA 1158/JPR/2026[2025]Status: DisposedITAT Jaipur11 Sept 2026

Bench: Smt. Annapurna Guptaito Vs. Kailash Mamodia Ward 5(1) B-62, Sikar House Colony, Jaipur Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Agkpm 9070C Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : None Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: None
Section 111ASection 115BSection 139(1)Section 143(1)Section 250oSection 87A

Income Tax Officer, Ncrb, Statue Circle, Jaipur vs. Akshat Jain, Jaipur

The appeal of the assessee is allowed

ITA 1131/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Akshat Jain Room No.316, Third Floor Kalani & Co Llp Chartered Accountants, 5Th Ncrb, Statue Circle Jaipur Floor Milestone Building, Gandhinagar Turn Tonk Road, Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bhypj 3790E Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. P.C. Parwal, Ca Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. P.C. Parwal, CA
Section 111ASection 115BSection 139(1)Section 143(1)Section 250Section 87A

Income Tax Officer, Income Tax Office Court Campus Beawar vs. Anant Kumar Shah, Beawar

The appeal of the Revenue is dismissed

ITA 1122/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Anant Kumar Shah Income Tax Officer Court 18, Gali No 11, Outside Campus Beawar Nehru Gate Beawar "थायीलेखासं./जीआइआरसं./Pan/Gir No:Adgps 2489C Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. Mukesh Agarwal, Ca (Thru V.C.) Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. Mukesh Agarwal, CA (thru
Section 111ASection 112A(6)Section 115BSection 143(1)Section 154Section 250Section 87A

ITO, Jaipur vs. Sanjay Kumar Garg, Jaipur

The appeal of the Revenue is dismissed

ITA 1120/JPR/2026[2025-26]Status: DisposedITAT Jaipur11 Sept 2026AY 2025-26

Bench: Smt. Annapurna Guptaito Vs. Sanjay Kumar Garg Ward 6(4) 143 Krishna Vihar Jaipur Gopalpura Bypass Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Acnpg 4907B Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : None Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: None
Section 111ASection 115BSection 139(1)Section 143(1)Section 250Section 87A

Income Tax Officer, Income Tax Office Court Campus Beawar vs. Devendra Singh, Beawar

The appeal of the Revenue is dismissed

ITA 1119/JPR/2026[2025-26]Status: DisposedITAT Jaipur11 Sept 2026AY 2025-26

Bench: Smt. Annapurna Guptaito Vs. Devendra Singh Income Tax Officer Court Bijainagar Road Beawar Campus Beawar "थायीलेखासं./जीआइआरसं./Pan/Gir No:Dacps 6679Q Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. Mukesh Agarwal, Ca (Thru V.C.) Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. Mukesh Agarwal, CA (thru
Section 111ASection 115BSection 139(1)Section 143(1)Section 250oSection 87A

Income Tax Officer Ward 2(1), Ajmer vs. Minaxi, Ajmer

The appeal of the Revenue is dismissed

ITA 1112/JPR/2026[2025-26]Status: DisposedITAT Jaipur11 Sept 2026AY 2025-26

Bench: Smt. Annapurna Guptaito Vs. Minaxi Ward 2(1) Quarter No. 29D H M T Ajmer Township Kisaan Bhawan Beawar Road Hmt Ajmer Dtso Ajmer "थायीलेखासं./जीआइआरसं./Pan/Gir No:Dsepm 3300 L Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : None Date Of Hearing 10.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: None
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 143(1)Section 250Section 87Section 87A

Aman Dani, Beawar vs. Income Tax Officer, Beawar

The appeal of the assessee is allowed

ITA 1093/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaaman Dani Vs. Ito Radha Madhav Kunj Jana Court Campus Nagar Jalia Road, Beawar Income Tax Office Beawar "थायीलेखासं./जीआइआरसं./Pan/Gir No:Gugpd 7749 F Appellant .. Respondent Appellant By : Sh. Mukesh Agarwal, Ca (Thru V.C.) Respondent By : Mrs. Arti Rawat, Jcit Date Of Hearing 09.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Sh. Mukesh Agarwal, CA (thruFor Respondent: Mrs. Arti Rawat, JCIT
Section 111ASection 112A(6)Section 115BSection 143(1)Section 154Section 250oSection 87A

Income-Tax Officer, Ajmer vs. Akansha Jain, Gwalior

The appeal of the Revenue is dismissed

ITA 1088/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Akansha Jain Central Revenue Building F-403 Nehru Residency Jaipur Road Ajmer Nehru Colony Thatipur Jaipur Gwalior "थायीलेखासं./जीआइआरसं./Pan/Gir No:Atspj 0272C Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. Manish Jain, Proxy Date Of Hearing 09.09.2026 Date Of Pronouncement 11.09.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal Addl./Jcit(A) Chennai 06(Hereinafter Referred To As “Ld. Cit(A)”), Dated 28.02.2026 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”). 2. The Grounds Raised Read As Under:-

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. Manish Jain, Proxy
Section 111ASection 112A(6)Section 115BSection 143(1)Section 250Section 87A

Income Tax Officer, Ward-6(2), Jaipur vs. Poonam Modi, Jaipur

The appeal of the Revenue is dismissed

ITA 1051/JPR/2026[2025-26]Status: DisposedITAT Jaipur11 Sept 2026AY 2025-26

Bench: Smt. Annapurna Guptaito Vs. Poonam Modi Ward 6(2) Katrarpura, 23, Jaipur Satyavatika Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Ailpp 3204 A Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : None Date Of Hearing 09.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: None
Section 111ASection 115BSection 139(1)Section 143(1)Section 250oSection 87ASection 88

Incometax Officer, Ward-6(2), Jaipur vs. Manisha Deepak Jain, Jaipur

The appeal of the Revenue is dismissed

ITA 1049/JPR/2026[2024-25]Status: DisposedITAT Jaipur11 Sept 2026AY 2024-25

Bench: Smt. Annapurna Guptaito Vs. Manisha Deepak Jain Ward 6(2) C115, Savitri Path Bapu Jaipur Nagar, Gandhi Nagar S.O (Jaipur), 302015 Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Abtpj 7886 M Appellant .. Respondent Appellant By : Mrs. Arti Rawat, Jcit Respondent By : Sh. Deepak Jain, Ar Date Of Hearing 08.09.2026 Date Of Pronouncement 11.09.2026 O R D E R

For Appellant: Mrs. Arti Rawat, JCITFor Respondent: Sh. Deepak Jain, AR
Section 111ASection 115BSection 11ASection 143(1)Section 154Section 250oSection 87A

Renu Singla, Gurgaon vs. Income Tax Officer, Ward 3(1), Gurgaon

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

ITA 5416/DEL/2026[2025-26]Status: DisposedITAT Delhi09 Sept 2026AY 2025-26

Bench: Shri S.Rifaur Rahmanmrs. Renu Singla, Vs. Ito, Ward 3 (1), H. No.4192, Ground Floor, Gurgaon. Sector 23A, Gurgaon - 122 017 (Haryana). (Pan : Fovps0391A) (Appellant) (Respondent) Assessee By : Shri Mohit Gupta, Advocate Revenue By : Shri Manoj Kumar, Sr. Dr Date Of Hearing : 14.07.2026 Date Of Pronouncement : 09.09.2026 O R D E R Per S.Rifaur Rahman,Am: 1. This Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [For Short ‘Ld. Cit (A)] Dated 14.03.2026 For The Assessment Year 2025-26. 2. At The Time Of Hearing, Ld. Ar Submitted That The Issue Involved In The Present Appeal Is Whether Rebate U/S 87A Of The Income Tax Act, 1961 (For Short ‘The Act’) Is Allowable On Tax Attributable To Stcg Taxable U/S 111A Of The Act, For Ay 2025-26, Where The Assessee’S Total Income I.E.

For Appellant: Shri Mohit Gupta, AdvocateFor Respondent: Shri Manoj Kumar, Sr. DR
Section 111ASection 115BSection 143(1)Section 87A

Shaktinagar Filling Station, Hyderabad vs. ITO, Ward - 9(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 886/HYD/2026[2023-24]Status: DisposedITAT Hyderabad02 Sept 2026AY 2023-24

Bench: Shri Vijay Pal Rao

Section 143Section 250Section 31Section 37Section 40Section 40A(3)Section 69C

Kajol Patel, Ahmedabad vs. Income Tax Officer, Ward-1, Mehsana

In the result, the appeal of the assessee is allowed

ITA 1613/AHD/2026[2025-26]Status: DisposedITAT Ahmedabad01 Sept 2026AY 2025-26

Bench: Shri Narendra Prasad Sinha & Shri Tapas Ram Misraassessment Year: 2025-26

Section 111ASection 112ASection 143(1)Section 87A

Syed Swaleh Imam, Ajmer vs. Income-Tax Officer, Ward-2(2), Ajmer

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

ITA 54/JPR/2026[2024-2025]Status: DisposedITAT Jaipur31 Aug 2026AY 2024-2025

Bench: Us In The Memorandum Of Appeal In Form No. 36 Read As Under:

Section 111ASection 115BSection 143(1)Section 87A

Joint Commissioner of Income Tax (in-Situ), Jaipur vs. Gaurav Sharma, Jaipur

The appeal of the Revenue is dismissed

ITA 698/JPR/2026[HRRPS8716N]Status: DisposedITAT Jaipur25 Aug 2026

Bench: Smt. Annapurna Gupta & Shri Kuldip Singhjoint Commissioner Of Vs. Gaurav Sharma Income Tax (In-Situ) 26, Jayanti Colony, Bas 212, 2Nd Floor, Ncr Badanpura, Jaipur Building Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No: Hrrps 8716 N Appellant .. Respondent

For Appellant: Sh. Rohit Kumar Jain, CAFor Respondent: Mrs. Aarti Rawat, JCIT
Section 111ASection 115BSection 143(1)Section 250Section 87A

Income Tax Officer, Ward-1, Beawaer, Court Compus Beawar vs. Rajshree Kothari, Beawar

The appeal of the Revenue is dismissed

ITA 399/JPR/2026[2024-25]Status: DisposedITAT Jaipur20 Aug 2026AY 2024-25

Bench: Smt. Annapurna Gupta & Shri Kuldip Singhito Vs. Rajshree Kothari Ward 1 Champa Nagar Beawar Beawaer "थायीलेखासं./जीआइआरसं./Pan/Gir No:Adxpk 6490 Q Appellant .. Respondent Appellant By : Ms. Aarti Rawat, Addl. Cit Respondent By : Sh. Mukesh Agrawal, Ca (Thru V.C.) Date Of Hearing 19.08.2026 Date Of Pronouncement 20.08.2026 O R D E R The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Office Of The Commissioner Of Income Tax, Appeal, Addl./Jcit(A), Gwalior(Hereinafter Referred To As “Ld. Cit(A)”), Dated 15.12.2025 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”). 2. The Revenuehas Raised The Following Grounds Of Appeal:-

For Appellant: Ms. Aarti Rawat, Addl. CITFor Respondent: Sh. Mukesh Agrawal, CA (thru
Section 111ASection 112ASection 115BSection 143(1)Section 154Section 250Section 6Section 87A