(a) Royal Metal Printers (P) Ltd. v. Addl CIT

37 SOT 139Income Tax Appellate Tribunal2010#9725 most cited

What is (a) Royal Metal Printers (P) Ltd. v. Addl CIT authority for?

Penalty for delay in filing TDS returns is not leviable if the delay is a technical or venial breach supported by reasonable cause, especially when tax has been deducted and deposited in time and the delay is due to changes in law.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2023.

Also referred to as

Royal Metal Printers Pvt Ltd v Addl CIT · 37 SOT 139 · penalty · delay in filing TDS returns · Section 272A(2)(c) · reasonable cause · technical breach · venial breach · change in provisions of the Act

Judgments citing (a) Royal Metal Printers (P) Ltd. v. Addl CIT

Sri Raja Reddy Nalla, Warangal vs. ACIT, Central Circle-1(3), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 519/HYD/2022[2017-18]Status: DisposedITAT Hyderabad25 Apr 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri K.C.DevdasFor Respondent: Sri K.P.R.R. Murthy
Section 115BSection 132Section 153ASection 271ASection 69

…ing Officer to make addition u/s 271AAC(1) of the Act. The ld. AR had relied upon the following decisions to buttress his submissions : 1. CIT Vs. Emeskay Financial Services Ltd – 128 TTJ 474 – Visakhapatnam Bench. 2. Royal Metal Printers (P) Ltd. Vs. ACIT – 37 SOT 139 – Mumbai Bench. 3. CIT Vs. Sunil Kumar Goel – 315 ITR 163 – Punjab and Haryana High Court. 4. Citizen Co-operative Society Vs. ACIT – ITAT Hyderabad Bench. 5. Ch. Srinivasulu Reddy Vs. ITO – Order dt.01.12.2015 of ITAT Hyderabad Bench. 6. CIT Vs. M. Ramakrishnan – 378 ITR 437 of Madras High Court. 7. PCIT Vs. JKD Capital and Finlease Ltd – 378 ITR…

Rajesh Bansal, Chandigarh vs. Addl. CIT (TDS), Chandigarh

In the result, the appeal of the assessee stands allowed

ITA 1447/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh05 Apr 2019AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.1447/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Pritish Goyal, CAFor Respondent: Shri Manjit Singh, CIT DR
Section 200(3)Section 250Section 272A(2)(k)

…+* आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी ”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "याय"क सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.1447/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13 Sh.Rajesh Bansal, The Addl.CIT(TDS), बनाम SCO 65, Sector 17C, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO.PTLR10561F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Pritish Goyal, CA राज"व क" ओर से/ Revenue by : Shri Manjit Singh, CIT DR सुनवाई क" तार"ख/Date of…

M/S. Haryana Distillery Ltd., Haryana vs. JCIT, Karnal

In the result, both the appeals of the Assessee are allowed

ITA 1643/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R
Section 200(3)Section 272A(2)(k)

…in which it was held as under : “Where non-furnishing of PAN by payee caused delay in filing of e-TDS return, penalty for such late filing not to be levied.” 5.2. Order of ITAT, Mumbai Bench in the case of Royal Metal Printers (P) Ltd. vs. Addl. CIT (2010) 37 SOT 139 (Mum.- Tribu.) in which it was held as under : “Delay in filing of TDS returns by assessee was only on account of change of provisions of the Act and tax having been deducted and deposited in time, there was only technical or venial breach, supported by reasonable cause, hence, penalty levied under s. 272A(2)(c) is cancelled.” 8 ITA.Nos.1642 & 1…

M/S. Haryana Distillery Ltd., Haryana vs. JCIT, Karnal

In the result, both the appeals of the Assessee are allowed

ITA 1642/DEL/2015[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R
Section 200(3)Section 272A(2)(k)

…in which it was held as under : “Where non-furnishing of PAN by payee caused delay in filing of e-TDS return, penalty for such late filing not to be levied.” 5.2. Order of ITAT, Mumbai Bench in the case of Royal Metal Printers (P) Ltd. vs. Addl. CIT (2010) 37 SOT 139 (Mum.- Tribu.) in which it was held as under : “Delay in filing of TDS returns by assessee was only on account of change of provisions of the Act and tax having been deducted and deposited in time, there was only technical or venial breach, supported by reasonable cause, hence, penalty levied under s. 272A(2)(c) is cancelled.” 8 ITA.Nos.1642 & 1…

Visa Chemical Industries, Thane vs. Addl CIT TDS RG, Thane

In the result, the appeal of assessee is allowed

ITA 4177/MUM/2016[2009-10]Status: DisposedITAT Mumbai26 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Visa Chemical Industries Addl. Cit Tds Rg S-6 Ratnamanjuah Industries Quareshi Manison, Gokhale Compound, Naupada Vs. Rd, Naupada Thane-400602 Thane-400602 Pan No.Aacfv2308L Appellant .. Respondent .. Shri M Subramanian, Ar Assessee By Revenue By .. Shri Pradeep Kumar Singh, Dr .. Date Of Hearing 18-05-2017 Date Of Pronouncement .. 26-05-2017 O R D E R Per Mahavir Singh, Jm:

Section 200(3)Section 272A(2)(K)Section 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM Visa Chemical Industries Addl. CIT TDS RG S-6 Ratnamanjuah Industries Quareshi Manison, Gokhale Compound, Naupada Vs. RD, Naupada Thane-400602 Thane-400602 PAN No.AACFV2308L Appellant .. Respondent .. Shri M Subramanian, AR Assessee by Revenue by .. Shri Pradeep Kumar Singh, DR .. Date of hearing 18-05-2017 Date of pronouncement .. 26-05-2017 O R D E R PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of CIT(A)-1, Mumbai, in appeal No. 355/13-14 dated 21-03-2016. The penalty…

Mmj Exports Pvt. Ltd., Kolkata vs. JCIT, RG-58(TDS), Kolkata

In the result, the appeal of the assessee is allowed

ITA 666/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Manoj Kr. Tiwari, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT
Section 272A(2)(k)Section 273B

…(Jai.) held that for mere failure to furnish TDS returns, penalty was not justified as there was no default in deducting tax at source or in deposing the tax in government treasury. The Tribunal, Mumbai Bench, in Royal Metal Printers Pvt Ltd, v/s ITO, [2010] 37 SOT 139 (Mum.) , had categorically stated that the delay in filing the TDS returns even if they are characterized as negligence on the part of the asesssee, can only be considered as a technical or venial breach of law for which penalty should not be levied automatically. In view of the above, we do not 4 MMJ Exports Pvt. Ltd. AY 2010-11 find any merit in…

Lake City Super Speciality Healthcare Pvt. Ltd., Thane vs. Addl. CIT (TDS), Thane

ITA 2922/MUM/2016[2009-10 QUARTER - 1]Status: DisposedITAT Mumbai11 Jan 2017
For Appellant: Ms. Devki ShahFor Respondent: Ms. Beena Santosh -DR
Section 254(1)Section 272

…आयकर अपीलीय अिधकरण “ ई” ” ” ” "यायपीठ मुंबई म"। आयकर अपीलीय अिधकरण "यायपीठ मुंबई म"। आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ मुंबई म"। "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI सव"ी राजे", लेखा सद" एवं पवनिसंह "ाियक सद" Before Shri Rajendra, A.M. and Shri Pawan Singh,J.M. आयकर अपील सं./ITA No.2922/Mum/2016,िनधा"र िनधा"र िनधा"रण वष" िनधा"र ण वष" ण वष" /Assessment Year: 2009-10 ण वष" आयकर अपील सं./ITA No.2923/Mum/2016,िनधा"रण वष" िनधा"रण वष" /Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" आयकर अपील सं./ITA No.2924/Mum/2016,िनधा"रण वष" िनधा"रण वष" /Assessment Year: 2009-10 िनधा…

Eagle Couriers, Mumbai vs. Addl CIT (TDS) RG 1, Mumbai

In the result, assessee’s appeal is allowed

ITA 3865/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Jan 2017AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Appellant: Ms. Devki ShahFor Respondent: Shri B.S. Bist
Section 194ASection 200(3)Section 272A(2)(k)Section 40a

…(Jai.) held that for mere failure to furnish TDS returns, penalty was not justified as there was no default in deducting tax at source or in deposing the tax in government treasury. The Tribunal, Mumbai Bench, in Royal Metal Printers Pvt. Ltd. v/s ITO, [2010] 37 SOT 139 (Mum.), had categorically stated that the delay in filing the TDS returns even if they are characterized as negligence on the part of the assessee, can only be considered as a technical or venial breach of law for which penalty should not be levied automatically. In view of the above, we do not find any merit in imposing penalty for technical defa…

The New Great Eastern Spinning & Weaving Co Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, the appeal filed by the assessee for AY 2007-08 is allowed and other two appeals are dismissed

ITA 2511/MUM/2012[2009-10]Status: DisposedITAT Mumbai02 May 2016AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

For Appellant: Shri J.P. BairagraFor Respondent: Shri T.A. Khan (DR)
Section 272ASection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI AMIT SHUKLA (JM) I.T.A. NOS. 2508, 2510 & 2511/MUM/2012 (Assessment Years 2007-08 to 2009-10) The New Great Eastern Vs. Addl. C.I.T (TDS), Spinning & Weaving Co.Ltd., Range-3, Mumbai. 25/29, Dr. A.B. Road, Byculla, Mumbai 400 027. (Appellant) .. (Respondent) PAN No.AAACT0049F Assessee by : Shri J.P. Bairagra Department by : Shri T.A. Khan (DR) Date of Hearing : 02.05.2016 Date of Pronouncement : 02.05.2016 O R D E R PER BENCH:- All the three appeals filed by the assessee are directed against the orders passed by Ld…

The New Great Eastern Spinning & Weaving Co Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, the appeal filed by the assessee for AY 2007-08 is allowed and other two appeals are dismissed

ITA 2510/MUM/2012[2008-09]Status: DisposedITAT Mumbai02 May 2016AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

For Appellant: Shri J.P. BairagraFor Respondent: Shri T.A. Khan (DR)
Section 272ASection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI AMIT SHUKLA (JM) I.T.A. NOS. 2508, 2510 & 2511/MUM/2012 (Assessment Years 2007-08 to 2009-10) The New Great Eastern Vs. Addl. C.I.T (TDS), Spinning & Weaving Co.Ltd., Range-3, Mumbai. 25/29, Dr. A.B. Road, Byculla, Mumbai 400 027. (Appellant) .. (Respondent) PAN No.AAACT0049F Assessee by : Shri J.P. Bairagra Department by : Shri T.A. Khan (DR) Date of Hearing : 02.05.2016 Date of Pronouncement : 02.05.2016 O R D E R PER BENCH:- All the three appeals filed by the assessee are directed against the orders passed by Ld…

The New Great Eastern Spinning & Weaving Co Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, the appeal filed by the assessee for AY 2007-08 is allowed and other two appeals are dismissed

ITA 2508/MUM/2012[2007-08]Status: DisposedITAT Mumbai02 May 2016AY 2007-08

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

For Appellant: Shri J.P. BairagraFor Respondent: Shri T.A. Khan (DR)
Section 272ASection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI AMIT SHUKLA (JM) I.T.A. NOS. 2508, 2510 & 2511/MUM/2012 (Assessment Years 2007-08 to 2009-10) The New Great Eastern Vs. Addl. C.I.T (TDS), Spinning & Weaving Co.Ltd., Range-3, Mumbai. 25/29, Dr. A.B. Road, Byculla, Mumbai 400 027. (Appellant) .. (Respondent) PAN No.AAACT0049F Assessee by : Shri J.P. Bairagra Department by : Shri T.A. Khan (DR) Date of Hearing : 02.05.2016 Date of Pronouncement : 02.05.2016 O R D E R PER BENCH:- All the three appeals filed by the assessee are directed against the orders passed by Ld…

(a) Royal Metal Printers (P) Ltd. v. Addl CIT (37 SOT 139) — Cited in 11 Judgments | BharatTax