Section 87A Tax Rebate Cannot Be Denied for Omission in Original Return

Thejaswini Jakkaraju Vs ITO (ITAT Bangalore) 87A Rebate cannot be denied merely on revised return – Tribunal Sides with Taxpayer; Failure to claim rebate u/s 87A in the original return is an error that can be corrected through a revised return & denial of such rebate in processing is not valid Bangalore ITAT considered denial of rebate u/s 87A on technical grounds. Assessee had filed original return of income on 22.06.2024 under the old regime, which was processed u/s 143(1) on 30.06.2024 without adjustment. Subsequently, on 11.07.2024, she filed a revised return claiming rebate u/s 87A...