2026 (7) TMI 946

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.... Snr AR ORDER PER PRASHANT MAHARISHI, VICE - PRESIDENT 1. ITA No. 953/Coch/2025 is filed for Assessment Year 2024-25 by Sabitha Saju (the Assessee/Appellant) against the Appellate Order passed by the Joint Commissioner of Income Tax (Appeals), Patna (the Ld. CIT(A)) for Assessment Year 2024-25 dated 14.10.2025 wherein the Appeal filed by the Assessee against the order dated 15.04.2025 pas....

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....A) based on CBDT circular no. 13/25 dated 19.09.2025 dismissed the Appeal of the Assessee. Now, the Assessee is in Appeal before us. 5. It is the claim of the Ld. Authorized Representative Ms. K. Parvathy Ammal, CA vehemently relied upon the decision of the Bombay High Court in case of Rajeev Jaadale and stated that issue is squarely covered in her favour. She further referred to the decision o....

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....bhai C. Kamdar, ITA No.572/RJT/2025 dated 03/11/2025 8. Thus, for A.Y. 2024-25 Tribunals and the Hon'ble Bombay High Court have held that an individual who has opted for the new tax regime (section 115BAC(1A)) and whose total income does not exceed the section 87A threshold for that year is entitled to claim the rebate under section 87A; the new-regime provision does not itself contain an expre....