IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD) C V BHADANG, PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 98/MUM/2026 Assessment Year: 2018-19 Anju Sanjay Rohira Vs DCIT, Circle – 3

2203, Verona CHSL, Cliff Thane.

Avenue Road, Powai IIT SO, Mumbai – 400076.

(PAN: ABCPR2947J)

Appellant Respondent Present for:

Appellant by : Shri Aditya Ramachandran, CA Respondent by : Shri Surendra Mohan, Sr. DR Date of Hearing : 26.03.2026 Date of Pronouncement : 17.04.2026

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of NFAC, Delhi / CIT(A), vide order No. ITBA/APL/S/250/2025- 26/10828791170(1), dated 21.11.2025, passed against the intimation issued by Centralised Processing Centre of the Income-tax Department, Bengaluru, (CPC) u/s. 154 of the Income-tax Act (hereinafter referred to as the “Act”), dated 11.07.2019, for Assessment Year 2018-19.

2. Grounds taken by the assessee are reproduced as under:

1. The learned CPC has erred in rejecting the rectification application filed under Section 154 of the Income Tax Act, 1961, without considering the fact that the deduction under Section 54, amountin