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

Dhanesh Jivabhai Vaishya, Daman vs. Income Tax Officer, Daman Ward

In the result, the appeal of the assessee is allowed

ITA 864/SRT/2025[2024-25]Status: DisposedITAT Surat09 Mar 2026AY 2024-25

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamble

For Appellant: Shri Neel Hatkar, A.RFor Respondent: Shri Sanjay Uke, Sr. D.R
Section 111ASection 115BSection 87A

Gtpl Kcbpl Broad Band Pvt. Ltd., Lake Town, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2711/KOL/2025[2023-2024]Status: DisposedITAT Kolkata05 Mar 2026AY 2023-2024

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2023-24 Gtpl Kcbpl Broad Band Dcit, Circle-11(1), Kolkata Private Limited

For Appellant: Shri Ramesh Patodia & Sonal Agarwal, AdvocateFor Respondent: Shri Dipu Koley, Sr. DR
Section 40Section 87A

Siddhi Chhajed, Rajnandgaon vs. Income Tax Officer Ward Rajnandaon, Rajnandgaon

In the result, both the appeals of the assessees are allowed

ITA 832/RPR/2025[2024-25]Status: HeardITAT Raipur03 Mar 2026AY 2024-25

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Parasmal Chhajed, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 87A

Titiksha Chhajed, Rajnandgaon vs. Income Tax Officer Ward Rajnandgaon, Rajnandgaon

In the result, both the appeals of the assessees are allowed

ITA 831/RPR/2025[2024-25]Status: HeardITAT Raipur03 Mar 2026AY 2024-25

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Parasmal Chhajed, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 87A

Kanhaiya Lal Panchal, Ratlam vs. Bpl-W-(91)(95), Ratlam

In the result, the appeal of the assessee is allowed

ITA 702/IND/2025[2024-25]Status: DisposedITAT Indore16 Jan 2026AY 2024-25

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2024-25 Kanhaiya Lal Panchal, Bpl-W-(91)(95) 1, Jadwasa Kala, बनाम/ Ratlam Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aqrpp0055D Assessee By Shri Kaide Kangsawala, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2026 Date Of Pronouncement 16.01.2026

Section 111ASection 112Section 112ASection 115BSection 143(1)Section 154Section 3(6)Section 81Section 87A

Sri Santosh Salampuria, Bankura vs. I.T.O. Ward-3(1), Bankura

In the result, appeal of the assessee is allowed

ITA 2271/KOL/2025[2024-2025]Status: DisposedITAT Kolkata13 Jan 2026AY 2024-2025

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Vinay Kumar Gupta, ARFor Respondent: Shri Abhijit Adhikary, Sr. DR
Section 111ASection 115BSection 143(1)Section 87A

Ankit Kabra, Surat vs. ITO, Ward-1(3)(1), Surat

In the result, the appeal of the assessee is dismissed

ITA 873/SRT/2025[2024-25]Status: DisposedITAT Surat23 Dec 2025AY 2024-25

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2024-2025 Ankit Kabra Ito, Ward-1(3)(1), A-402, Empire Regency, Current Jurisdiction Near Star Galaxy, Vip Road, Vs. Surat-395007 Vesu, Surat, Gujarat-395007 Pan No. Cdhpk 5978 D Appellant Respondent

For Appellant: Shri Yash Kapadia, CAFor Respondent: Shri J. K. Chandnani, Sr. DR
Section 112ASection 115BSection 87A

Gurminder Singh, Ambala City vs. Income Tax Officer Ward-2, Ambala, Ambala Cantt

The appeal stand allowed

ITA 887/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh10 Dec 2025AY 2024-25

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.887/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2024-25) Sh. Gurminder Singh Ito Ward-2 बनाम/ Vs. H.No.1998, Sec.9, Urban Estate Ambala 133001 Ambala City – 134003 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Cidps-7267-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Gurminder Singh (Assessee-In-Person) ""थ"कीओरसे/Respondent By : Smt. Moatenla (Jcit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 17-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Sole Grievance Of The Assessee In Captioned Appeal For Assessment Year (Ay) 2024-25 Is Quantum Of Rebate U/S 87A. The Impugned Order Has Been Passed By Learned Addl. / Joint Commissioner Of Income Tax (Appeals)-1, Nagpur [Cit(A)] On 27-05- 2025 In The Matter Of An Intimation Issued By Cpc U/S 143(1) On 23-03- 2025. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under.

For Appellant: Shri Gurminder Singh (Assessee-in-person)For Respondent: Smt. Moatenla (JCIT) – Ld. Sr. DR
Section 112A(6)Section 143(1)Section 87ASection 9

Manojbhai C. Kamdar, Rajkot vs. Income Tax Officer, Income Tax Office

In the result, the appeal of the assessee is allowed

ITA 572/RJT/2025[2024-25]Status: DisposedITAT Rajkot03 Nov 2025AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.572/Rjt/2025 िनधा"रणवष" / Assessment Year: (2024-25) Manojbhai C. Kamdar, Vs. Ito, Ward-1(1)(1), A-47, Aalap Green City, Raiya Aayakar Bhavan, Race Course Ring Road, Rajkot (Gujarat) - 360007 Road, Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adgpk8679J (Appellant) (Respondent) Appellant By : Shri R. D. Lalchandani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr

For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 111ASection 115BSection 143(1)Section 250Section 87A

Seshank Mahadev, Chennai vs. Deputy Director of Income Tax, CPC Bengaluru

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

ITA 2274/CHNY/2025[2024-25]Status: DisposedITAT Chennai24 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.2274/Chny/2025 िनधा"रण वष"/Assessment Year: 2024-25 Seshank Mahadev, Vs. The Income Tax Officer, Ak 27, Tas Enclave, E2, Golden King Corporate Ward 3(1), Villa Apartments, Anna Nagar, Chennai. Chennai 600 040. [Pan:Olwps5532Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Varadharajan, F/O Of Assessee ""थ" की ओर से/Respondent By : Shri C.P. Solomon, Jcit सुनवाई की तारीख/ Date Of Hearing : 22.10.2025 घोषणा की तारीख /Date Of Pronouncement : 24.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 02.06.2025 Passed By The Addl./Jcit(A), Indore For The Assessment Year 2024-25. 2. At The Outset, We Note That The Cpc Denied The Rebate Claimed By The Assessee Under Section 87A Of The Income Tax Act, 1961 [“Act” In Short] Vide Intimation Order Under Section 143(1) Of The Act Dated 12.11.2024. Against The Intimation Order, The Assessee Preferred An 2

For Appellant: Shri Varadharajan, F/o of assesseeFor Respondent: Shri C.P. Solomon, JCIT
Section 111ASection 112ASection 115BSection 143(1)Section 250Section 3Section 87A

Venkedapathy Venugopal, Coimbatore vs. ITO, Non Corp We 2(1) Coimbatore, Coimbatore

In the result, the appeal of the assessee is allowed

ITA 2064/CHNY/2025[2024-2025]Status: DisposedITAT Chennai09 Oct 2025AY 2024-2025

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

For Appellant: Shri. Sanketh S. Nayak, C.A. (by Virtual)For Respondent: Ms. R. Anita, Addl.C.I.T
Section 115BSection 143(1)Section 87A

Padmaben Kantilal Ranpara, Rajkot vs. Income Tax Officer Ward 2(1)(2) Rajkot, Rajkot

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

ITA 516/RJT/2025[2024-25]Status: DisposedITAT Rajkot11 Sept 2025AY 2024-25

Bench: Dr. Arjun Lal Saini

For Appellant: Shri P. J. Raiyani Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. DR
Section 111ASection 115BSection 11SSection 143(1)Section 87A

Pramod Kumar Dubey, Gwalior vs. Income Tax Officer, 1(3), Gwalior

In the result, the appeal of the assessee is allowed

ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A

Venkatachalam Venkatraman, Madurai vs. Income Tax Appelate Tribunal Madurai Bench, Madurai

In the result, the appeal of the assessee is allowed

ITA 1431/CHNY/2025[2024-25]Status: DisposedITAT Chennai20 Aug 2025AY 2024-25

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1431/Chny/2025 Assessment Years: 2024-25

For Appellant: Mr.Venkatachalam VenkatramanFor Respondent: Ms.R.Anitha, Addl.CIT
Section 115BSection 87A

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward-1, Rajbagh Srinagar

In the result, all the three appeals filed by the assessees are allowed for

ITA 166/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Aug 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward 1, Rajbagh

In the result, all the three appeals filed by the assessees are allowed for

ITA 161/ASR/2025[2018-19]Status: DisposedITAT Amritsar18 Aug 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward 1, Rajbagh Srinagar

In the result, all the three appeals filed by the assessees are allowed for

ITA 158/ASR/2025[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

Charanjit Singh, Jalandhar vs. ITO- W-4(2), Jalandhar

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 681/ASR/2024[2019-20]Status: DisposedITAT Amritsar18 Aug 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. J. S. Bhasin, Adv
Section 147Section 148Section 208Section 210Section 249(4)(b)Section 250

Jayshreeben Jayantibhai Palsana, Limbadiya, Botad, Gujarat vs. ITO Ward 1(9) Bhavanagar, Bhavnagar

ITA 1014/AHD/2025[2024-2025]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2024-2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

Section 111ASection 112Section 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 250

Maria John, Wayanad vs. Income Tax Officer, Ward 1, Kalpetta

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

ITA 400/COCH/2025[2024-25]Status: DisposedITAT Cochin31 Jul 2025AY 2024-25

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2024-25 Maria John .......... Appellant Nooranal, Sultan Bathery, Chungam, Wayanad. [Pan: Fadpm 3434 G] Vs. Ito, Ward-1, Kalpetta .......... Respondent

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 112Section 143(1)Section 87Section 87A