Durgapur Steel Peoples’ Cooperative Bank Ltd. v. Director of Income Tax

74 Taxmann.com 97Income Tax Appellate Tribunal2016#8536 most cited

What is Durgapur Steel Peoples’ Cooperative Bank Ltd. v. Director of Income Tax authority for?

Where a cooperative bank faces challenges with updating its software and manually gathering data for reporting under section 285BA due to its large database, these practical difficulties can be considered in determining penalties for non-furnishing of Annual Information Reports.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

Durgapur Steel Peoples Cooperative Bank · section 285BA · Annual Information Report · penalty · ITAT · 74 Taxmann.com 97 · practical difficulties · software update · mammoth database

Sections most often in play

Section 271FASection 273BSection 285BASection 114ESection 114G

Issues it is cited on

section 285basection 271jsection 272bbbsection 271bbsection 272aasection 271fbsection 272bbsection 271casection 272bsection 285section 271basection 271fa

Judgments citing Durgapur Steel Peoples’ Cooperative Bank Ltd. v. Director of Income Tax

Anand Rathi Share and Stock Brokers Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 5(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4414/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 4155, 4412, 4413 & 4414/MUM/2025 Assessment Year: 2018-19, 2019-2020, 2020-21 & 2021-22 Anand Rathi Share and Stock Addl./JDIT (I&CI) Unit 2, Brokers Ltd., Mumbai, Vs. A-Wing, 10th floor, Express Zone, Dy. Commissioner of Income-tax Goregaon East, C.C. 5(1), Mumbai-400063. Earnest House, Mumbai-400021. PAN NO. AAACN 3405 F Appellant Respondent Assessee by : Mr. Bharat Kumar : Mr. Surendra Mohan, Sr. DR Revenue by : 05/08/2025 Date of Hearing : 14/08/2…

Anand Rathi Share and Stock Brokers Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 5(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4413/MUM/2025[2020-21]Status: DisposedITAT Mumbai14 Aug 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 4155, 4412, 4413 & 4414/MUM/2025 Assessment Year: 2018-19, 2019-2020, 2020-21 & 2021-22 Anand Rathi Share and Stock Addl./JDIT (I&CI) Unit 2, Brokers Ltd., Mumbai, Vs. A-Wing, 10th floor, Express Zone, Dy. Commissioner of Income-tax Goregaon East, C.C. 5(1), Mumbai-400063. Earnest House, Mumbai-400021. PAN NO. AAACN 3405 F Appellant Respondent Assessee by : Mr. Bharat Kumar : Mr. Surendra Mohan, Sr. DR Revenue by : 05/08/2025 Date of Hearing : 14/08/2…

Anand Rathi Share and Stock Brokers Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 5(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4412/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Aug 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 4155, 4412, 4413 & 4414/MUM/2025 Assessment Year: 2018-19, 2019-2020, 2020-21 & 2021-22 Anand Rathi Share and Stock Addl./JDIT (I&CI) Unit 2, Brokers Ltd., Mumbai, Vs. A-Wing, 10th floor, Express Zone, Dy. Commissioner of Income-tax Goregaon East, C.C. 5(1), Mumbai-400063. Earnest House, Mumbai-400021. PAN NO. AAACN 3405 F Appellant Respondent Assessee by : Mr. Bharat Kumar : Mr. Surendra Mohan, Sr. DR Revenue by : 05/08/2025 Date of Hearing : 14/08/2…

Anand Rathi Share and Stock Brokers Limited, Mumbai vs. Dy. Commissioner of Income Tax Central Circle 5(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4155/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 4155, 4412, 4413 & 4414/MUM/2025 Assessment Year: 2018-19, 2019-2020, 2020-21 & 2021-22 Anand Rathi Share and Stock Addl./JDIT (I&CI) Unit 2, Brokers Ltd., Mumbai, Vs. A-Wing, 10th floor, Express Zone, Dy. Commissioner of Income-tax Goregaon East, C.C. 5(1), Mumbai-400063. Earnest House, Mumbai-400021. PAN NO. AAACN 3405 F Appellant Respondent Assessee by : Mr. Bharat Kumar : Mr. Surendra Mohan, Sr. DR Revenue by : 05/08/2025 Date of Hearing : 14/08/2…

Keb Hana Bank, Chennai vs. Joint Director of Income Tax, Chennai

In the result, all the appeals filed by the Reporting Entity are allowed

ITA 442/CHNY/2023[2020-2021]Status: DisposedITAT Chennai10 Aug 2023AY 2020-2021

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.440, 441 & 442/Chny/2023 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20 & 2020-21 Keb Hana Bank, Vs. The Joint Director Of 4Th Floor, Bannari Amman Towers, Income Tax, Dr.R.K. Salai, Mylapore, Intelligence & Criminal Investigation, Chennai, Tamil Nadu 600 004. Chennai. [Pan:Aadck4261D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Va Mehta, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.07.2023 घोषणा की तारीख /Date Of Pronouncement : 10.08.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate But Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai, All Dated 09.02.2023 Relevant To The Assessment Years 2018-19, 2019-20 & 2020-21 Passed Under Section 271Faa Of The Income Tax Act, 1961 [“Act” In Short] Levying Penalty Of ₹.50,000/- For Each Calendar Years 2017, 2018 & 2019. 2

For Appellant: Shri VA Mehta, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 271FSection 274Section 285B

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. Nos.440, 441 & 442/Chny/2023 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20 & 2020-21 KEB Hana Bank, Vs. The Joint Director of 4th Floor, Bannari Amman Towers, Income Tax, Dr.R.K. Salai, Mylapore, Intelligence & Criminal Investigation, Chennai, Tamil Nadu 600 004. Chennai. [PAN:AADCK4261D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by…

Keb Hana Bank, Chennai vs. Joint Director of Income Tax, Chennai

In the result, all the appeals filed by the Reporting Entity are allowed

ITA 441/CHNY/2023[2019-20]Status: DisposedITAT Chennai10 Aug 2023AY 2019-20

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.440, 441 & 442/Chny/2023 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20 & 2020-21 Keb Hana Bank, Vs. The Joint Director Of 4Th Floor, Bannari Amman Towers, Income Tax, Dr.R.K. Salai, Mylapore, Intelligence & Criminal Investigation, Chennai, Tamil Nadu 600 004. Chennai. [Pan:Aadck4261D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Va Mehta, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.07.2023 घोषणा की तारीख /Date Of Pronouncement : 10.08.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate But Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai, All Dated 09.02.2023 Relevant To The Assessment Years 2018-19, 2019-20 & 2020-21 Passed Under Section 271Faa Of The Income Tax Act, 1961 [“Act” In Short] Levying Penalty Of ₹.50,000/- For Each Calendar Years 2017, 2018 & 2019. 2

For Appellant: Shri VA Mehta, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 271FSection 274Section 285B

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. Nos.440, 441 & 442/Chny/2023 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20 & 2020-21 KEB Hana Bank, Vs. The Joint Director of 4th Floor, Bannari Amman Towers, Income Tax, Dr.R.K. Salai, Mylapore, Intelligence & Criminal Investigation, Chennai, Tamil Nadu 600 004. Chennai. [PAN:AADCK4261D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by…

Keb Hana Bank, Chennai vs. Joint Director of Income Tax, Chennai

In the result, all the appeals filed by the Reporting Entity are allowed

ITA 440/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Aug 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.440, 441 & 442/Chny/2023 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20 & 2020-21 Keb Hana Bank, Vs. The Joint Director Of 4Th Floor, Bannari Amman Towers, Income Tax, Dr.R.K. Salai, Mylapore, Intelligence & Criminal Investigation, Chennai, Tamil Nadu 600 004. Chennai. [Pan:Aadck4261D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Va Mehta, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.07.2023 घोषणा की तारीख /Date Of Pronouncement : 10.08.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate But Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai, All Dated 09.02.2023 Relevant To The Assessment Years 2018-19, 2019-20 & 2020-21 Passed Under Section 271Faa Of The Income Tax Act, 1961 [“Act” In Short] Levying Penalty Of ₹.50,000/- For Each Calendar Years 2017, 2018 & 2019. 2

For Appellant: Shri VA Mehta, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 271FSection 274Section 285B

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. Nos.440, 441 & 442/Chny/2023 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20 & 2020-21 KEB Hana Bank, Vs. The Joint Director of 4th Floor, Bannari Amman Towers, Income Tax, Dr.R.K. Salai, Mylapore, Intelligence & Criminal Investigation, Chennai, Tamil Nadu 600 004. Chennai. [PAN:AADCK4261D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by…

The Dhanbad Central Cooperative Bank Ltd, Dhanbad vs. DIT (I & Ci), Patna

Appeals are allowed

ITA 44/RAN/2018[16-17]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am

Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM ITA Nos.39 to 44/Ran/2018 Assessment Years:2011-12 to 2016-17 बनाम The Dhanbad Central DCIT(I&CI), Patna Cooperative Bank Ltd. / V/s. Head Office, Hirapur, Dhanbad-826001. [PAN No.AADAT4932C] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, A/R ""यथ" क" ओर से/By Respondent Shri A.K. Mohanti, Addl. CIT सुनवाई क" तार"ख/Date of Hearing 14-07-2020 घोषणा क" तार"ख/Date of Pronouncement 14-07-2020 आदेश /O R D E R Per Bench(Oral): These assessee’s six appeals for as…

The Dhanbad Central Cooperative Bank Ltd, Dhanbad vs. DIT (I&Ci), Patna

Appeals are allowed

ITA 42/RAN/2018[14-15]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am

Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM ITA Nos.39 to 44/Ran/2018 Assessment Years:2011-12 to 2016-17 बनाम The Dhanbad Central DCIT(I&CI), Patna Cooperative Bank Ltd. / V/s. Head Office, Hirapur, Dhanbad-826001. [PAN No.AADAT4932C] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, A/R ""यथ" क" ओर से/By Respondent Shri A.K. Mohanti, Addl. CIT सुनवाई क" तार"ख/Date of Hearing 14-07-2020 घोषणा क" तार"ख/Date of Pronouncement 14-07-2020 आदेश /O R D E R Per Bench(Oral): These assessee’s six appeals for as…

The Dhanbad Central Cooperative Bank Limited, Dhanbad vs. DIT (I &Ci), Patna

Appeals are allowed

ITA 41/RAN/2018[13-14]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am

Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM ITA Nos.39 to 44/Ran/2018 Assessment Years:2011-12 to 2016-17 बनाम The Dhanbad Central DCIT(I&CI), Patna Cooperative Bank Ltd. / V/s. Head Office, Hirapur, Dhanbad-826001. [PAN No.AADAT4932C] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, A/R ""यथ" क" ओर से/By Respondent Shri A.K. Mohanti, Addl. CIT सुनवाई क" तार"ख/Date of Hearing 14-07-2020 घोषणा क" तार"ख/Date of Pronouncement 14-07-2020 आदेश /O R D E R Per Bench(Oral): These assessee’s six appeals for as…

The Dhanbad Central Cooperative Bank Ltd, Dhanbad vs. DIT (I&Ci), Patna

Appeals are allowed

ITA 40/RAN/2018[12-13]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am

Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM ITA Nos.39 to 44/Ran/2018 Assessment Years:2011-12 to 2016-17 बनाम The Dhanbad Central DCIT(I&CI), Patna Cooperative Bank Ltd. / V/s. Head Office, Hirapur, Dhanbad-826001. [PAN No.AADAT4932C] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, A/R ""यथ" क" ओर से/By Respondent Shri A.K. Mohanti, Addl. CIT सुनवाई क" तार"ख/Date of Hearing 14-07-2020 घोषणा क" तार"ख/Date of Pronouncement 14-07-2020 आदेश /O R D E R Per Bench(Oral): These assessee’s six appeals for as…

The Dhanbad Central Co-Operative Bank Limited, Dhanbad vs. Director of Income Tax, Patna

Appeals are allowed

ITA 39/RAN/2018[11-12]Status: DisposedITAT Ranchi14 Jul 2020

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am

Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM ITA Nos.39 to 44/Ran/2018 Assessment Years:2011-12 to 2016-17 बनाम The Dhanbad Central DCIT(I&CI), Patna Cooperative Bank Ltd. / V/s. Head Office, Hirapur, Dhanbad-826001. [PAN No.AADAT4932C] अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, A/R ""यथ" क" ओर से/By Respondent Shri A.K. Mohanti, Addl. CIT सुनवाई क" तार"ख/Date of Hearing 14-07-2020 घोषणा क" तार"ख/Date of Pronouncement 14-07-2020 आदेश /O R D E R Per Bench(Oral): These assessee’s six appeals for as…

Sub Registrar Sardarpur, Dhar vs. The Director of Income Tax (1 & C1), Bhopal

In the result the appeal of the assessee is partly allowed

ITA 332/IND/2018[14-15]Status: DisposedITAT Indore22 Oct 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 271FSection 285B

…same was not filed by him and this was sufficient reason for non-furnishing of Annual Information Report within the prescribed time Reliance was placed on following decisions: - i. Durgapur Steel Peoples Coorporative Bank Ltd. vs. DIT(I & CI), Kolkata (2016) 74 Taxmann.com 97 (Kolkata-Tirb.) - ii. Sub-Registrar, Almora vs. DIT (I & CI), Kanpur (ITANo.480/LKW/2017) (Lucknow Tribunal) - iii. Sub-Registrar, Bavla vs. DIT(I & CI), Ahmedabad (ITANo.1407/Ahd/2016)(Ahmedabad Tribunal) - iv. Sub-Registrar, Dhansura vs. DIT(I & CI), Ahmedabad (ITANo.1427,1428 & 1429/Ahd/2016)(Ahmedabad Tribunal) - 6. Reliance was also pl…

Durgapur Steel Peoples’ Cooperative Bank Ltd. v. Director of Income Tax (74 Taxmann.com 97) — Cited in 13 Judgments | BharatTax