2026 (9) TMI 235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER PER : PRAKASH, ACCOUNTANT MEMBER:- 1. This appeal by the assessee is directed against the order of the learned Additional/Joint Commissioner of Income Tax (Appeals), Agra[hereinafter referred to as "Addl./JCIT(A)"] dated 21.11.2025 for the Assessment Year 2024-25 arising out of the intimation dated 15.04.2025 issued by the Assessing Officer at the Centralized Processing Centre (herein....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 15.04.2025 issued under section 143(1) of the Act, disallowed the said rebate. Aggrieved, the assessee filed an appeal before the learned Addl./JCIT(A), who dismissed the appeal denying the rebate under section 87A of the Act. 4. Aggrieved by the said order of the learned Addl./JCIT(A), the assessee is in appeal before us. 5. The only issue that arises for our consideration is whether ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... jurisdictional High Court or of the Hon'ble Supreme Court. The learned DR was also unable to distinguish the decision relied upon by the learned AR. 8. We further note that this Bench, in ITA No. 319/JPR/2026 dated 12.08.2026 for the Assessment Year 2024-25, has considered identical facts and has held that a rebate under section 87A of the Act is allowable in such a situation. 9. The issue ....