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

Pushpa Sharma, Haryana vs. ITO Ward 2(1), Faridabad

In the result, appeal of the assessee is allowed

ITA 2742/DEL/2026[2023-24]Status: DisposedITAT Delhi09 Jul 2026AY 2023-24

Bench: Shri Mahavir Singh & Shri Manish Agarwalpushpa Sharma, Income Tax Officer, House No.1788, Ward-2(1), Sector-08, Faridabad, Vs. Faridabad. Haryana-121004. Pan-Caqps5194F (Appellant) (Respondent) Shri Alok Kumar Gupta,Ca Assessee By Department By Shri. Tarun Sarda, Sr. Dr. Date Of Hearing 07/07/2026 Date Of Pronouncement 07/07/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Ld. Cit(E)] Dated 25.05.2026 U/S 250 Of The Income Tax Act, 1961 (“The Act” In Short) Arising Out Of The Assessment Order Passed U/S 143(3) Of The Act For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Her Return Of Income On 12.09.2023 Declaring Total Income At Rs.32,85,260/-. The Case Of The Assessee Was Selected For Scrutiny & The Income Was Assessed In Terms Of The Order Passed U/S 143(3) Dated 19.03.2025 At Rs.1,68,48,462/- By Making Various Additions & Disallowance. Pushpa Sharma Vs. Ito 3. Aggrieved By The Said Order, The Assessee Preferred An Appeal Before The Ld. Cit(A) Wherein Assessee Get Part Relief & Disallowance Of Rs.4,96,908/- Made U/S 40(A)(Ia) Was Confirmed By The Ld. Cit(A).

Section 143(3)Section 16(1)Section 250Section 40Section 87A

Anjana Kanthali, Susner vs. Income Tax Officer, Shajapur

The appeal of the Assessee is allowed for Statistical

ITA 293/IND/2026[2024-25]Status: DisposedITAT Indore30 Jun 2026AY 2024-25

Bench: Shri Manish Borad & Shri Paresh M. Joshiassessment Year-2024-25

Section 112Section 115Section 115BSection 143(1)Section 154Section 246ASection 250Section 253Section 87A

Vikas Ramnath Mandrekar, North Goa vs. ITO, Ward 1(1) Panaji, North Goa

In the result, the appeal of the assessee is allowed

ITA 120/PAN/2026[2024-25]Status: DisposedITAT Panaji29 Jun 2026AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.120/Pan/2026 Assessment Year : 2024-25 Vikas Ramnath Mandrekar, Vs. Income Tax Officer, H.No.2/2182, Wadacha Wada, Ward-1(1), Panaji Wada, Bordem, Bicholim, Goa, Panaji – 403504 Pan : Cespm9822A Appellant Respondent

For Appellant: Shri Vikas R. MandrekarFor Respondent: Smt. Rijula Uniyal
Section 115BSection 154Section 87Section 87ASection 88E

Priyamvada Singhal, Kanti Nagar Station Road, Jaipur vs. DCIT, Circle 7, Jaipur, Jaipur Rajasthan

The appeal of the assessee is allowed

ITA 1412/JPR/2025[A.Y. 2024-25]Status: DisposedITAT Jaipur25 Jun 2026

Bench: Smt. Annapurna Guptapriyamvada Singhal Vs. Dcit 8, Kanti Nagar Station Circle 7 Road, Jaipur 302006 Jaipur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Dwvps 2851 B Appellant .. Respondent Appellant By : Sh. Mukesh Soni, Adv. & Sh. Vikas Gupta Adv. Respondent By : Sh. Gaurav Awasthi, Jcit Date Of Hearing 04.06.2026 Date Of Pronouncement 25.06.2026 O R D E R 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)-4, Delhi (Hereinafter Referred To As “Ld. Cit(A)”), Dated 04.08.2025 U/S 250 Of The Income Tax Act, 1961(Hereinafter Referred To As “The Act”)

For Appellant: Sh. Mukesh Soni, Adv. &For Respondent: Sh. Gaurav Awasthi, JCIT
Section 111ASection 111BSection 115BSection 143(1)(a)Section 234ASection 250Section 87A

Kamlesh Kumari, Agra vs. ITO1.1.1 Agra, Agra

Appeal stands dismissed as withdrawn

ITA 342/AGR/2026[2024-25]Status: DisposedITAT Agra24 Jun 2026AY 2024-25

Bench: : Sunil Kumar Singhbrajesh Kumar Singhassessment Year: 2024-25 Kamlesh Kumari, F-16, Professor Vs. Ito Ward 1.1.1, Sanjay Place, Colony, Kamla Nagar, Agra- Agra-282002 282005 Pan :Coypk4669D (Appellant) (Respondent) Assessee By Shri Arun Mohan Agarwal, Ca. Department By Shri Anil Kumar, Sr (Dr) Date Of Hearing 24.06.2026 Date Of Pronouncement 24.06.2026 Order Per:Sunil Kumar Singh

Section 250Section 87A

Dev Marlecha, Mumbai vs. Income Tax Department, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 96/MUM/2026[2024-25]Status: DisposedITAT Mumbai24 Jun 2026AY 2024-25

Bench: Hon’Ble Narender Kumar Choudhry

Section 111ASection 112A(6)Section 115BSection 143(1)Section 250Section 87A

Jayshreeben Rajeshbhai Thakor, Vapi Gujarat vs. Income Tax Officer, Ward 1, Palghar, Chintupada Road

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

ITA 1302/MUM/2026[2024-25]Status: DisposedITAT Mumbai22 Jun 2026AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2024-25

For Appellant: Shri Mukesh Thakwani (SR DR)For Respondent: Shri Darshit Naik (Virtually Present)
Section 111ASection 143(1)Section 154Section 234BSection 250Section 87A

Lisha Gajendra Marlecha, Mumbai vs. Income Tax Department CPC, Bangaluru

In the result, the ap the appeal of the assessee is allowed peal of the assessee is allowed

ITA 812/MUM/2026[2024-25]Status: DisposedITAT Mumbai18 Jun 2026AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2024-25

For Appellant: Shri Mohd. Iqbal (Virtually Present)For Respondent: Shri Mukesh Thakwani (SR DR)
Section 111ASection 115BSection 143(1)Section 87A

Veenaben Arvindbhai Shah, Ahmedabad vs. CPC, Bengaluru Juris. AO-the ITO, Ward-1(3)(1), Petlad

In the result, the appeal of the assessee is allowed

ITA 2430/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad16 Jun 2026AY 2024-25

Bench: Ms. Suchitra Kamblemrs. Veenaben Arvindbhai Shah, Centralised Processing Center, Mig-1/Y/1302, Ghb Flat, Income Tax Department, Bengaluru, Shastrinagar Char Rasta, [Jurisdiction Ao – Income Tax Nr. Anmol Tower, Shastrinagar, Officer, Ward 1(3)(1), Petland], Naranpura, Ahmedabad Vs. T.P. No.2, F.P. No.24, Bank House, Gujarat Nr. Laxmiji Temple, Ranchodji College Road, Petland, Anand, Gujarat Pan: Mtxps4808J (Appellant) : (Respondent) : Shri Kushal Fofaria, Ar Assessee By Respondent By : Shri Girish Parihar, Sr. Dr Date Of Hearing : 01.04.2026 : 16.06.2026 Date Of Pronouncement O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Addl/Jcit(A)[In Short “Cit(A)”], Raipur Dated 27.11.2025 For The Assessment Year (In Short “Ay”) 2024-25. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & On Facts Of The Case In Upholding Prima Facie Adjustment U/S. 143(1) Of The Act Made By Cpc In Respect Of Rebate Claimed U/S. 87A Of The Act Which Is A Debatable & Contentious Issue Requiring Long Drawn Process Of Reasoning. 2. The Ld. Cit(A) Has Erred In Law & On Facts Of The Case In Confirming Denial Of Rebate Of Rs. 24,583/-Claimed U/S. 87A Of The Act In Respect Of Tax Payable U/S. 112 Of The Act On Long Term Capital Gain Earned On Sale Of Residential Flat. Mrs. Veenaben Arvindbhai Shah

For Respondent: Shri Girish Parihar, Sr. DR
Section 112Section 112ASection 112A(6)Section 115BSection 143(1)Section 2Section 87A

Sabitha Saju, Ernakulam vs. Commissioner of Income Tax, Kozhikode

In the result, Appeal of the Assessee is allowed

ITA 953/COCH/2025[2024-25]Status: DisposedITAT Cochin08 Jun 2026AY 2024-25

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2024-25

For Appellant: Ms. K Parvathy Ammal, CAFor Respondent: Ms. Neethu S, Snr AR
Section 111ASection 115BSection 143(1)Section 87Section 87A

Dhruti Vipul Shah, Mumbai vs. Income Tax Officer, Mumbai

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

ITA 3170/MUM/2026[2024-25]Status: DisposedITAT Mumbai05 Jun 2026AY 2024-25

Bench: Hon’Blebeena Pillai & Hon’Ble Arun Khodpia

Section 111ASection 115BSection 143(1)Section 143(1)(a)Section 154Section 87Section 87A

Sarikaben Gopalbhai Polekar, Surat vs. ITO, Ward 1, Bardoli

Appeal of the assessee is allowed

ITA 997/SRT/2025[2024-25]Status: DisposedITAT Surat03 Jun 2026AY 2024-25

Bench: Ms. Suchitra Kamblems. Sarikaben Gopalbhai Polekar, Income Tax Officer, 2139, Nr. New Ganesh Dairy, Ward 1, Bardoli, Zanda Chowk, Vs. Surat -396195 Tarsadi, Surat– 394120 Pan: Amapp1616M (Appellant) : (Respondent) Assessee By : Shri Darshit J Naik, Ca Respondent By : Shri Ajay Uke, Sr. Dr Date Of Hearing : 26.03.2026 Date Of Pronouncement : 03.06.2026 O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Addl/Jcit(A)-4, [In Short “Ld. Cit(A)”], Bengaluru, Dated 19.08.2025 For The Assessment Year (In Short “Ay”) 2024-25. 2. The Assessee Has Raised The Following Grounds Of Appeal: “) The Appellant Objects To The Erroneous Demand Of Rs. 30,880/- Determined Vide Intimation U/S 143(1). 2) The Appellant Objects To Non-Grant Of Rebate In The Intimation U/S 143(1) While Computing The Total Tax Payable By The Appellant. 3) Both Lower Authorities Erred In Not Granting Rebate U/S 87A Of The Act Of Rs. 25,000/- Claimed Against Tax Payable On Long Term Capital Gains U/S 112, Even Though The Act Permits The Said Rebate Of Tax Against Tax Payable On Long Term Capital Gains U/S 112. Ms. Sarikaben Gopalbhai Polekar

For Appellant: Shri Darshit J Naik, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 111ASection 112Section 112(6)Section 112A(6)Section 115BSection 143(1)Section 234BSection 87A

Basty Keshava Shenoy, Mangalore vs. Income Tax Officer Ward 1(1), Mangalore

In the result, the appeal of assessee is hereby allowed

ITA 3134/BANG/2025[2024-25]Status: DisposedITAT Bangalore26 May 2026AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2024-25

For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept
Section 111ASection 112ASection 115BSection 143(1)Section 154Section 250Section 87A

Shevgoor Namratha Kamath, Bajpe vs. Income Tax Officer, Ward-2(1), Mangaluru

In the result, the appeal of assessee is allowed

ITA 3054/BANG/2025[2024-25]Status: DisposedITAT Bangalore26 May 2026AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2024-25

For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept
Section 112Section 112ASection 115BSection 143(1)Section 154Section 250Section 87A

Kadvabhai Kurjibhai Varsani, Rajkot vs. The Deputy Commissioner of the Income Tax, Central-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 125/RJT/2026[2024-25]Status: DisposedITAT Rajkot08 May 2026AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपील सं/.Ita No.125/Rjt/2026 िनधा"रण वष"/Assessment Year: (2024-25) (Hybrid Hearing) Kadvabhai Kurjibhai Varsani Vs. The Deputy Commissioner Of Hasanwadi Main Road, Kuldevi Income Tax, Central-1, Krupa, Gitanjali Park-2, Street No.2, Amruta Estate, Rajkot, Gujarat - 360002 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Amwpv6338C (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Gopi Nath Chaubey, Ld. Sr. Dr Date Of Hearing : 20/02/2026 Date Of Pronouncement : 08/05/2026

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 111ASection 115BSection 143(1)Section 143(1)(a)Section 250Section 87A

Soutam Kumar Sanyal, Howrah vs. ITO, Ward 37(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 2943/KOL/2025[2024-2025]Status: DisposedITAT Kolkata05 May 2026AY 2024-2025

Bench: Shri George Mathansoutam Kumar Sanyal Vs Ito, Ward-37(1), Kolkata 10/12, Halder Para Lane, Santragachi, Howrah, Wb- 711104. Pan No. : Cfvps2665P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Soutam Kumar Sanyal, Ar रधजस्व की ओर से /Revenue By : Shri Manas Mondal, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/05/2026 घोषणा की तारीख/Date Of Pronouncement : 05/05/2026

For Appellant: Shri Soutam Kumar Sanyal, ARFor Respondent: Shri Manas Mondal, Sr. DR
Section 143(1)Section 87A

Suman Devi Baid, Delhi vs. Income Tax Officer, Ward 2(2), Guwahati

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

ITA 29/GTY/2026[2024-25]Status: DisposedITAT Guwahati28 Apr 2026AY 2024-25
For Appellant: Sh. Yash Kaparia, CAFor Respondent: Sh. Santosh Kumar Karnani, Addl. CIT
Section 115BSection 143(1)(a)Section 154Section 250Section 87A

Prafulchandra Nanalal Kotecha, Rajkot vs. Income Tax Officer, Rajkot

In the result, appeal of the assessee is partly allowed, in above terms

ITA 817/RJT/2025[2024-25]Status: DisposedITAT Rajkot22 Apr 2026AY 2024-25

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri R. D. Lalchandani and MonicaFor Respondent: Shri Dheeraj Kumar Gupta, Ld
Section 111ASection 115BSection 143(1)Section 154Section 250Section 87A

Milind Manohar Barve, Mumbai vs. Ward 4(1), Thane

In the result, the appeal of the assessee bearing ITA No

ITA 1822/MUM/2026[2024-25]Status: DisposedITAT Mumbai22 Apr 2026AY 2024-25

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjeemilind Manohar Barve Vs Ward 4(1), Mumbai A-104, Giriraj Tower Chs Ltd., Qureshi Mansion, Gokhale Road, Gokuldham Complex, Vartak Thane-400602 Cross Road, Near Ram Nagar, Virar West, Vasai Virar Municipal Corporation, Virar Vasai Thane-401303 Pan:Aigpb4070M Appellant Respondent Assessee By : Shri Madan Barve Revenue By : Shri Pravin Salunkhe (Sr.Dr) Date Of Hearing : 16/04/2026 Date Of Pronouncement : 22/04/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Ld. Commissioner Of Income Tax(Appeal) Addl/Jcit (A), Madurai [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2024-25, Date Of Order 12.12.2025. The Impugned

For Appellant: Shri Madan BarveFor Respondent: Shri Pravin Salunkhe (Sr.DR)
Section 111ASection 112ASection 115BSection 11ASection 143(1)Section 154Section 250Section 87A

Jignesh Harjivanbhai Chikani, Rajkot vs. The Income Tax Officer, CPC Bengaluru

In the result, the appeal of the assessee is allowed

ITA 796/RJT/2025[2024-2025]Status: DisposedITAT Rajkot16 Apr 2026AY 2024-2025

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri R. B. Shah, Ld., ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 111ASection 115BSection 143(1)Section 143(1)(a)Section 154Section 250Section 87Section 87A