Conceria International (P.) Ltd. v. ITO

464 ITR 92High Court2024#4696 most cited

What is Conceria International (P.) Ltd. v. ITO authority for?

Section 234E, which provides for late fees for delayed filing of TDS statements, is a substantive provision and its levy is not dependent on Section 200A(1)(c). Therefore, late fees can be levied even for periods prior to June 1, 2015, when Section 200A was amended to explicitly include fee computation.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Conceria International Pvt Ltd v ITO · Section 234E · Section 200A · late fee · TDS return delay · prior to June 1 2015 · substantive provision · recovery mechanism

Sections most often in play

Section 234ESection 200ASection 156Section 220(2)Section 119Section 143(1A)Section 201(1)Section 201(1A)

Issues it is cited on

section 115wasection 234e(1)section 143(1a)section 285section 117section 139(9)tax collected at sourcesection 200a(1)(c)interest under section 201(1a)section 120section 200a(1)section 206c

Judgments citing Conceria International (P.) Ltd. v. ITO

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…nal tax. Accordingly, when one equates the fee u/s 234E as an additional tax, there is no infirmity in the CPC processing the TDS statements and computing the late fee/additional tax. 2.8 In Conceria International (P.) Ltd. Vs ITO [2023] 157 taxmann.com 335 / 464 ITR 92 (Madras), the Hon'ble Madras High Court has held that the challenge to order imposing levy of late fee prior to 1-6-2015 was to be rejected as section 234E which provides for late fee is substantive provision and levy is not dependent on section 200A(1)(c) which only prescribes a recovery mechanism. The Hon'ble Madras High Court has held that, a r…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…nal tax. Accordingly, when one equates the fee u/s 234E as an additional tax, there is no infirmity in the CPC processing the TDS statements and computing the late fee/additional tax. 2.8 In Conceria International (P.) Ltd. Vs ITO [2023] 157 taxmann.com 335 / 464 ITR 92 (Madras), the Hon'ble Madras High Court has held that the challenge to order imposing levy of late fee prior to 1-6-2015 was to be rejected as section 234E which provides for late fee is substantive provision and levy is not dependent on section 200A(1)(c) which only prescribes a recovery mechanism. The Hon'ble Madras High Court has held that, a r…

Dr Ambedkar Institute of Social Work, Nagpur Maharashtra vs. ITO Ward-1, Nagpur

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

…hinery provision in section 200A cannot override a charging provision in section 234E. (The decision is in favor of Revenue) f) Hon'ble High court of Madras in the case of Conceria International (P.) Ltd. reported in [2023] 157 taxmann.com 335 (Madras)/[2024] 464 ITR 92 (Mad). Wherein the above two contradictory decisions were considered and it was held that section 234E is the substantive provision and late filing fee could be levied without any further provisions in section 200A. (The decision is in favor of Revenue) 2. There is a settled law that where there is a difference of opinion between different High Co…

Income Tax Officer (TDS), Cuttack vs. Maa Tarini Transport Private Limited, Barbil, Keonjhar

In the result, appeals of the revenue stand dismissed

ITA 455/CTK/2024[2014-15]Status: HeardITAT Cuttack07 Jan 2025AY 2014-15

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.

For Appellant: NoneFor Respondent: Shri S.C.Mohanty, Sr DR
Section 200(3)Section 200ASection 234E

…and fee prescribed under section 234E could be levied even without a regulatory provision being found in section 200A for computation of fee. Ld Sr DR also produced a decision of Hon’ble Madras High Court in the case of Conceria International Pvt Ltd. Vs ITO, 464 ITR 92 (Mad), wherein levy of late fee qua delay in filling of TDS return pertaining to the period prior to 01-06-2015 was upheld. 6. We have considered the submissions of ld Sr DR. We find that the ld CIT(A) while deleting the levy of fees has observed as under: “The Finance Act 2015, with effect from 1.6.2015, amended Section 200A sub-section(1) by s…

Income Tax Officer, Cuttack vs. Maa Tarini Transport Private Limited, Barbil Koenjhar

In the result, appeals of the revenue stand dismissed

ITA 454/CTK/2024[2014-15]Status: HeardITAT Cuttack07 Jan 2025AY 2014-15

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.

For Appellant: NoneFor Respondent: Shri S.C.Mohanty, Sr DR
Section 200(3)Section 200ASection 234E

…and fee prescribed under section 234E could be levied even without a regulatory provision being found in section 200A for computation of fee. Ld Sr DR also produced a decision of Hon’ble Madras High Court in the case of Conceria International Pvt Ltd. Vs ITO, 464 ITR 92 (Mad), wherein levy of late fee qua delay in filling of TDS return pertaining to the period prior to 01-06-2015 was upheld. 6. We have considered the submissions of ld Sr DR. We find that the ld CIT(A) while deleting the levy of fees has observed as under: “The Finance Act 2015, with effect from 1.6.2015, amended Section 200A sub-section(1) by s…