Section 89 of the Income Tax Act

The decision most relied on for Section 89 is 1. Duraiswamy Kumaraswamy v. Pr.CIT (336 CTR 108), cited in 5 of the 31 judgments on BharatTax that turn on this section.

Leading authorities on Section 89

1. Duraiswamy Kumaraswamy v. Pr.CIT
336 CTR 108 · 2024 · High Court
5
citing judgments

Judgments on Section 89

KANAIYALAL P DANA,VADODARA vs. DCIT, CIRCLE- 2(1)(1), VADODARA

In the result, appeal of the assessee is allowed

ITA 2148/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2022-23

Bench: Ld.Cit(A). The Ld. Cit(A) Dismissed The Appeal On The Ground That The Return Was Filed Beyond The Due Date & Form No. 10E Filed One Day Prior To The Return Of Income Filed. Thus Dismissed The Appeal Filed By The Assessee.

Section 10Section 143(1)Section 143(1)(a)Section 89

GOPAL KRISHNAN GOPINATH,CHENNAI vs. ASSESSING OFFICER INTERNATIONAL TAXATION, BSNL BUILDING GREAMS ROAD CHENNAI

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

ITA 3878/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Feb 2026AY 2020-2021

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Mr. Balamurugan MFor Respondent: Ms. R. Anitha, Addl. CIT
Section 139(1)Section 143(1)Section 89

DNYANESHWAR SHINDE,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1) , AURANGABAD

In the result, appeal of the assessee is allowed

ITA 1726/PUN/2025[2019-20]Status: DisposedITAT Pune21 Jan 2026AY 2019-20

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Prashant GhumareFor Respondent: Shri Harish Bist
Section 10Section 147

SHAMALBHAI LALLUBHAI PRAJAPATI,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

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

ITA 2031/AHD/2025[2023-24]Status: HeardITAT Ahmedabad16 Jan 2026AY 2023-24

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kambleshamalbhai Lallubhai Prajapati The Income Tax Vs. 22, Vidhyanagar Society Officer, Pethapur, S.O. Pethapur Ward-1, Gandhinagar – 382 610 Gandhinagar – 382 011

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: -None-
Section 143(1)Section 89Section 89A

HASMUKHBHAI MOHANLAL SHAH,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-1, VADODARA

In the result, the appeal of the assessee is dismissed

ITA 2221/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Jan 2026AY 2017-18

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years:2017-18

Section 139Section 153CSection 154Section 234A

RAMA RAO VENU GOPALA RAO,TAMIL NADU vs. INCOME TAX OFFICER, WARD 1, TAMIL NADU

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

ITA 2877/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Jan 2026AY 2019-20

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. Amit Rai, C.A. (Virtual)For Respondent: Shri. K. Ilaiyaraja, Addl. C.I.T
Section 143(3)Section 89

SATINDER PAUL THROUGH L/H NEELAM SAINI,PINJORE vs. INCOME TAX OFFICER, PANCHKULA

In the result, the ground no

ITA 136/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh30 Oct 2025AY 2017-18

Bench: SH. SANJAY GARG (Judicial Member)

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 10Section 10(10)Section 143(1)

VIVEKANAND AMBADASRAO GHODKE, AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1), AURANGABAD

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

ITA 2011/PUN/2025[2019-20]Status: DisposedITAT Pune10 Oct 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Ms. Arrchena ShettyFor Respondent: Shri Harish Bist
Section 10Section 139(1)Section 147Section 148Section 250Section 89

CHATTANATHAN DEVARAJAN ,MUMBAI vs. INCOME TAX OFFICER 34(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4976/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Sept 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2014-15 Chattanathan Devarajan Income Tax Officer - 34(1)(1) 1101, Raheja Tipco Heights Mumbai Rani Sati Marg, Vs. Malad East Mumbai – 400067 (Pan: Abjpc6332P) (Assessee) (Respondent)

For Appellant: Shri Haridas Bhat, CAFor Respondent: Shri Virabhadra Mahajan, Sr. DR
Section 147Section 148Section 156Section 192Section 194Section 194ASection 271(1)(c)

KALYANASUNDARAM RANJITHKUMAR,THIRUVARUR vs. ITO, NCW-22(6), TAMBARAM

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

ITA 1622/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Sept 2025AY 2019-20

Bench: Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.1622/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Kalyanasundaram Ranjithkumar, Vs. The Income Tax Officer, 2/46A, Keela Padugai Po, Non Corporate Ward 22(6), Thiruvarur 610 109. Tambaram. [Pan:Aimpr1914L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Girish Kumar, Advocate ""थ" की ओर से/Respondent By : Ms. V. Aswathy, Jcit सुनवाई की तारीख/ Date Of Hearing : 01.09.2025 घोषणा की तारीख /Date Of Pronouncement : 04.09.2025 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.11.2023 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2019-20. 2. This Appeal Is Filed With A Delay Of 489 Days. The Assessee Filed Petition For Condonation Of Delay Stating The Reasons In Support Of An Affidavit. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, I Find The Reasons Stated By The Assessee Are Bonafide, Which 2

For Appellant: Shri Girish Kumar, AdvocateFor Respondent: Ms. V. Aswathy, JCIT
Section 10Section 17(3)Section 89

SUDHIR APPUKUTTAN PANIKASSERY ,MUMBAI vs. INCOME TAX OFFICER CIRCLE 3, KALYAN

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

ITA 3558/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Sept 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Parag VyasFor Respondent: Ms. Kavitha Kaushik (SR DR)
Section 115JSection 139Section 139(1)Section 140ASection 140B(4)Section 143(1)Section 234BSection 234FSection 250Section 89

SUBRAMANIAN KATHIRSEN,AURANGABAD vs. INCOME TAX OFFICER, WARD 1 (1), AURANGABAD

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

ITA 765/CHNY/2025[19-20]Status: DisposedITAT Chennai02 Sept 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.765/Chny/2025 िनधा9रण वष9 /Assessment Year: 2019-20

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 56(2)(xi)Section 89Section 89(1)

KARMAYOGI SR PARICHARAK MULTISTATE COOPERTIVE CREDIT SOCIETY LIMITED,PANDHARPUR vs. ITO WARD 2, PANDHARPUR

In the result Appeal of the assessee is allowed

ITA 2476/PUN/2024[2021-22]Status: DisposedITAT Pune29 Aug 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 10ASection 139Section 139(1)Section 142Section 143(1)Section 250Section 80P

KIRAN BABURAO JADHAV,PUNE vs. DCIT, PMT BUILDING SWARGAT

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

ITA 805/PUN/2025[2023-2024]Status: DisposedITAT Pune11 Aug 2025AY 2023-2024

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24 Shri Kiran Baburao Jadhav Dcit, Swargate, Pune Flat No.4, Shubhamkar Apts, Lane Vs. No.14, Bhandarkar Road, Pune – 411004 Pan: Addpj5634M (Appellant) (Respondent) Assessee By : Shri Gajanan N Kondhare Department By : Shri Ramnath P Murkunde Date Of Hearing : 28-07-2025 Date Of Pronouncement : 11-08-2025 O R D E R

For Appellant: Shri Gajanan N KondhareFor Respondent: Shri Ramnath P Murkunde
Section 115JSection 139Section 140BSection 143Section 143(1)Section 208Section 210Section 234BSection 234B(1)Section 89

HARSHVADAN NATVARLAL CHAVDA,BHARUCH vs. DCIT, CIRCLE 2(1)(1), VADODARA, VADODARA

In the result, the appeal of the assessee is allowed

ITA 794/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2022-23

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

For Appellant: Shri Bhupendra C. Mehta, AdvocateFor Respondent: Shri Kamal Deep Singh, Sr DR
Section 10Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 250

NIKITA RAMESHCHANDRA SHANKARWALA,SANGLI vs. ITO WARD 5, SANGLI

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

ITA 1379/PUN/2025[2022-23]Status: DisposedITAT Pune09 Jul 2025AY 2022-23

Bench: Dr. Manish Boradआयकर अपील सं. /Ita No.1379/Pun/2025 धििाारण वर्ा / Assessment Year: 2022-2023 Vs Ito, Ward 5, Nikita Rameshchandra Shankarwala, Sangli B/9 Block No. 4, Ratanshinagar, Near Amarai Garden, Sangli- 416416 Maharashtra Pan-Bnips8905A Appellant Respondent

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Deepak Kumar
Section 143(1)Section 143(1)(a)Section 250Section 89

VISHNU DUTT SHARMA,. vs. INCOME TAX OFFICER, WARD 68(1), DELHI, CIVIC CENTRE,NEW DELHI

Appeal is dismissed as withdrawn in above terms, subject to all just exceptions

ITA 2500/DEL/2025[2022-23]Status: DisposedITAT Delhi09 Jul 2025AY 2022-23

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Dishant Sethi, AdvFor Respondent: Sh. Sudeep Dabas, Sr. DR
Section 143(1)Section 89

PRIMARY AGRICULTURE CO OPERATIVE SOCIETY WANKIDI,HYDERABAD vs. ITO, WARD-1, MANCHIRIAL

ITA 500/HYD/2025[2021-22]Status: DisposedITAT Hyderabad30 Jun 2025AY 2021-22

Bench: Us:

For Appellant: Shri T. Chaitanya KumarFor Respondent: Shri Ashutosh Pradhan
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)(a)

NIRAV TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2987/MUM/2025[2021-22]Status: DisposedITAT Mumbai19 Jun 2025AY 2021-22

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopalassessment Year : 2021-22 Nirav Trust, Deputy Commissioner Of 2Nd Floor, Income Tax, Bajaj Bhawan, Vs. Circle-17(1), Jamnalal Bajaj Marg, Kautilya Bhavan, Nariman Point, Mumbai-400051. Mumbai-400021. Pan : Aactn7869E (Appellant) (Respondent) For Assessee : Shri M.A. Gohel For Revenue : Shri Leyaqat Ali Aafaqui Date Of Hearing : 17-06-2025 Date Of Pronouncement : 19-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/Jcit(A)-4, Delhi [„Ld.Cit(A)‟], Dated 25-03-2025, Pertaining To Assessment Year (Ay) 2021-22, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri M.A. GohelFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143(1)Section 208Section 234CSection 234C(1)

ACIT CIRCLE-64(1), NEW DELHI vs. ASHIMA NEB, NOIDA

In the result, appeal of the Revenue is dismissed being devoid of any merit

ITA 4206/DEL/2019[2008-09]Status: DisposedITAT Delhi19 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3953 और 4206 /िद"ी/2019(िन.व. 2008-09)

For Appellant: Shri Ashish Tripathi, Sr. DRFor Respondent: S/Shri Gautam Jain, Parth Singhal & Ankit Kumar, Advocates
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 4

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Section 89 of the Income Tax Act — Case Laws | BharatTax