HMT Ltd. v. CIT

140 Taxmann 606Reported decision2004#10830 most cited

What is HMT Ltd. v. CIT authority for?

Penalty under section 272A(2)(k) for late issuance of TDS certificate is deleted when TDS is paid in time, returns are filed on time, and there is no loss to revenue, as the delay is technical or venial.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

HMT Ltd. v. CIT · Section 272A(2)(k) · Section 273B · late TDS certificate · penalty deletion · technical delay · venial delay · no loss to revenue

Also reported as

274 ITR 544

Judgments citing HMT Ltd. v. CIT

M/S Atasha Ashirwad Builders, Nagpur vs. A.C.I.T (TDS) Range 1, Nagpur

In the result, the appeal of assessee is allowed

ITA 480/NAG/2016[2009-10]Status: DisposedITAT Nagpur03 Aug 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kapil HiraniFor Respondent: Shri Amol Khairnar
Section 194CSection 200(3)Section 206C(3)Section 272A(2)(k)

…o-ordinate Bench relied on many decisions of Hon’ble High Court of Punjab and Haryana and Allahabad. The relevant portion at para 24 to 28 is reproduced here-in-below for ready reference : “24. The Hon'ble Punjab & Haryana High Court in HMT Ltd. v. CIT [2005] 274 ITR 544/[2004] 140 Taxman 606 had held that where the tax deducted 3 ITA No. 480/NAG/2016, A.Y. 2009-10 at source had been paid in time and the necessary returns in respect thereto were filed in time with the Income Tax Department, on mere late issue of tax deduction certificate, there was no loss to the Revenue and the delay in furnishing the tax dedu…

Deputy Collector Office, Udgir vs. Joint Commissioner of Income-Tax, TDS Range, Nashik

In the result, appeal of the assessee is allowed

ITA 319/PUN/2019[2012-13]Status: DisposedITAT Pune04 Jul 2022AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.319/Pun/2019 िनधा"रणवष" / Assessment Year : - Deputy Collector Office, The Jcit, Tds, Range, Main Road, Udgir, Tq.Udgir, Vs Nashik. Dist.Latur - 413517. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad Arising Out Of Assessing Officer’S Order Section 272A(2)(K) R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) Dated 26.11.2018. 2. The Only Issue Involved In This Appeal Is Levy Of Penalty U/S.272A(2)(K) Of The Act. The Assessing Officer Vide Order Dated 05/02/2014 Levied Penalty U/S.272A(2)(K) Of The Act For Delay In Filling Quarterly Statements Of Tax Deducted At Source (Tds) U/S.200(3) Of The Act.

Section 192Section 198Section 199Section 200Section 200(3)Section 272A(2)(k)Section 273B

…rises is whether in the abovesaid scenario, can the provisions of section 273B of the Act can be applied in order to decide the issue of levy of penalty under section 272A(2)(k) of the Act. 24. The Hon'ble Punjab & Haryana High Court in HMT Ltd. v. CIT [2005] 274 ITR 544/[2004] 140 Taxman 606 had held that where the tax deducted at source had been paid in time and the necessary returns in respect thereto were filed in time with the Income-tax Department, on mere late issue of tax deduction certificate, there was no loss to the Revenue and the delay in furnishing the tax deduction certificate was held to be merely…

Telangana State Medical Services Infrastructure Development Corporation, Hyderabad vs. Addl. CIT, TDS, Range-3, Vijayawada

In the result, all three appeals under consideration are allowed in above terms

ITA 1530/HYD/2016[2011-12]Status: DisposedITAT Hyderabad06 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1528, 1529 & 1530/H/2016 Assessment Years:2009-10, 2010-11 & 2011-12 Telangana State Medical Vs. Addl. Commissioner of Services Infrastructure Income-tax, TDS, Development Corporation, Range – 3, Vijayawada. Hyderabad. PAN – AADAT 9639G (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar Date of hearing: 31/08/2021 Date of pronouncement: /09/2021 O R D E R PER L.P. SAHU, A.M.: These thre…

Telangana State Medical Services Infrastructure Development Corporation, Hyderabad vs. Addl. CIT, TDS, Range-3, Vijayawada

In the result, all three appeals under consideration are allowed in above terms

ITA 1529/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

…rises is whether in the abovesaid scenario, can the provisions of section 273B of the Act can be applied in order to decide the issue of levy of penalty under section 272A(2)(k) of the Act. 24. The Hon'ble Punjab & Haryana High Court in HMT Ltd. v. CIT [2005] 274 ITR 544/[2004] 140 Taxman 606 had held that where the tax deducted at source had been paid in time and the necessary returns in respect thereto were filed in time with the Income Tax Department, on mere late issue of tax deduction certificate, there was no loss to the Revenue and the delay in furnishing the tax deduction certificate was held to be merely…

Telangana State Medical Services Infrastructure Development Corporation, Hyderabad vs. Addl. CIT, TDS, Range-3, Vijayawada

In the result, all three appeals under consideration are allowed in above terms

ITA 1528/HYD/2016[2009-10]Status: DisposedITAT Hyderabad06 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1528, 1529 & 1530/H/2016 Assessment Years:2009-10, 2010-11 & 2011-12 Telangana State Medical Vs. Addl. Commissioner of Services Infrastructure Income-tax, TDS, Development Corporation, Range – 3, Vijayawada. Hyderabad. PAN – AADAT 9639G (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar Date of hearing: 31/08/2021 Date of pronouncement: /09/2021 O R D E R PER L.P. SAHU, A.M.: These thre…

Maharashtra Jeevan Pradhikaran, Parbhani vs. Joint Commissioner of Income-Tax, (TDS) Range -Nashik, Nashik

In the result, appeal of the assessee is allowed

ITA 2410/PUN/2017[2011-12]Status: DisposedITAT Pune17 May 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 2410/Pun/2017 धनधाारण वषा / Assessment Year : 2011-12 Maharashtra Jeevan Pradhikaran Works Division, Parbhani-431 401 Tan : Nskm04669A .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P Walimbe
Section 200(3)Section 272A(2)(K)Section 272A(2)(k)

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 2410/PUN/2017 धनधाारण वषा / Assessment Year : 2011-12 Maharashtra Jeevan Pradhikaran Works Division, Parbhani-431 401 TAN : NSKM04669A .......अपीलाथी / Appellant बनाम / V/s. The Joint Commissioner of Income Tax, (TDS) Range, Nashik ……प्रत्यथी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri S.P Walimbe सुनवाई की तारीख / Date of Hearing : 07.04.2021 घोषणा…

M/S Luxmi Rice Mills, Kurukshetra vs. JCIT (TDS), Karnal

In the result appeal filed by assessee stands allowed

ITA 2215/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Oct 2018AY 2010-11

Bench: Sh. N.K. Saini & Smt. Beena A. Pillaiita No. 2215/Del/2016 : Asstt. Year : 2010-11

For Appellant: Sh. Gurmeet Singh, CAFor Respondent: Smt. Ashima Neb, Sr. DR
Section 272Section 272A(2)(K)Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N.K. SAINI, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA No. 2215/Del/2016 : Asstt. Year : 2010-11 M/s Luxmi Rice Mills Vs JCIT (TDS) Kaithal Road, Pehowa, Distt Range, Karnal Kurukshetra PAN : AAAFL5783B (APPELLANT) (RESPONDENT) Assessee by : Sh. Gurmeet Singh, CA Revenue by : Smt. Ashima Neb, Sr. DR Date of Hearing : Date of Pronouncement : 16/10/2018 16/10/2018 ORDER Per Beena A. Pillai, Judical Member Present appeal has been filed by assessee against order dated 12/02/16 passed by Ld. CIT (A)-2, Gurgaon, on…

The Board of Control for Cricket in India, Mumbai vs. ACIT (TDS) 2, Mumbai

In the result , the appeal of the assessee in ITA no

ITA 1999/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Oct 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1999/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ The Board Of Control For Acit (Tds) 2 Cricket In India, R.No. 701, 7 Th Floor, Wankhede Stadium, Smt. K.G. Mittal V. “D” Road, Churchgate, Ayurvedic Hospital Mumbai 400020 Bldg., Charni Road, Mumbai-400002 स्थायी ऱेखा सं./ Pan: Aaatb0186A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Nitesh Joshi Shri. Anil Sathe Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 05.09.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 1999/Mum/2017, Is Directed Against Appellate Order Date 10.01.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-60, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2011-12, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Penalty Order Dated 16.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 272A(2)(K) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2011-12. I.T.A. No.1999/Mum/2017

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. D.G Pansari , DR
Section 200(3)Section 206Section 272Section 272A(2)Section 272A(2)(k)Section 273B

…आयकर अपीऱीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1999/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ The Board of Control for ACIT (TDS) 2 Cricket In India, R.No. 701, 7 th Floor, Wankhede Stadium, Smt. K.G. Mittal v. “D” Road, Churchgate, Ayurvedic Hospital Mumbai 400020 Bldg., Charni Road, Mumbai-400002 स्थायी ऱेखा सं./ PAN: AAATB0186A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Nitesh Joshi Shri. Anil Sathe Revenue by :…

Bakhtawar Construction Co. P.Ltd, Mumbai vs. Addl CIT (TDS) RG 1, Mumbai

In the result, all the appeals of assessee are allowed as indicated above

ITA 6943/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6943/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Bakhtawar Construction Co. Addl. Cit (Tds) Rg 1 P. Ltd, Meher House, 10T H Floor, K.G. Mittal 1St Floor, Casasji Patel Street Ayurvedic Hosptial Bldg, V. Fort, Bombay 400001 Charni Road(W) Mumbai 400002 स्थायी ऱेखा सं./ Pan : Aaacb4942P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Amogh M. GhaisasFor Respondent: Shri. Suman Kumar (DR)
Section 194CSection 272A(2)(k)

…आयकर अपीऱीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6943/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Bakhtawar Construction Co. Addl. CIT (TDS) RG 1 P. Ltd, Meher House, 10t h floor, K.G. Mittal 1st floor, Casasji Patel Street Ayurvedic Hosptial Bldg, v. Fort, Bombay 400001 Charni Road(W) Mumbai 400002 स्थायी ऱेखा सं./ PAN : AAACB4942P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Amogh M. Ghaisas Revenue by : Shri. Suman Ku…

Shreerang Mercantile (I) P.Ltd, Mumbai vs. Addl CIT (TDS) 3, Mumbai

ITA 7495/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10

Bench: S/Shri Rajendra & C.N. Prasadआयकर आयकर अपील अपील संसंसंसं./Ita/7495, 4599 & 4600/Mum/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 वष" Shreerang Mercantile (I) Pvt. Ltd. Addl.Cit, (Tds)-3, Room No.1001 501, Shreerang House, 5Th Floor Smt. K.G. Mittal New Marine Lines Ayurvedic Hospital Bldg., Vs. Mumbai-400 020. Charni Road Pan:Aadcs 0954 M Mumbai-400 020. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri N. Sathya Moorthy-Dr Assessee By: Shri Dharmendra M. Shah सुनवाई क" तारीख / Date Of Hearing: 19.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 27.07.2016 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)केकेकेके अ"तग"त धारा अ"तग"त अ"तग"त आदेश अ"तग"त आदेश आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders Dated 8.10.2014 & 19.5.2014, Of The Cit(A)-14 The Assessee Has Filed The Appeals For The Above Mentioned Three Years.Issue Involved In All The Appeals Is About Levy Of Penalty U/S.272A(2)(K)Of The Act,For Filing Quarterly Returns In Form Number 24Q/ 26Q Belatedly.So,We Are Adjudica - Ting All The Appeals By Single Order.

For Appellant: Shri Dharmendra M. ShahFor Respondent: Shri N. Sathya Moorthy-DR
Section 200(3)Section 254(1)Section 272A(2)(K)Section 272A(2)(k)Section 273B

…lay in filing the return, that it was a technical offence,that in subsequent years there 7495, 4599, 4600/Mum/2014(09-10, 10-11 &11-12)Shreerang Mercantile was no delay in filing the return/ statements.He referred to cases of H.M.T. Ltd. -Tractors Division(274 ITR 544);State Bank of Patiala (277 ITR 315); Harsiddh Constrctions Pvt.Ltd.(244ITR417);Schell Intl(278 ITR630)and Mahavir Agency (58ITD 396).The Departmental Representative (DR) supported the order of the AO and the FAA. 5.We have heard the rival submissions and perused the material before us. First of all we would like to take notice of the amendment…

HMT Ltd. v. CIT (140 Taxmann 606) — Cited in 10 Judgments | BharatTax