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“Section 220(2)”

Section References (mined)Section 220Section 220(2)801 judgments

EKATAA COMMERCIAL CENTRE PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4902/MUM/2025[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Suyog Bhave a/w. Shri Kshitij KasiFor Respondent: Shri Hemanshu Joshi Sr. DR
Section 139(4)Section 143(1)Section 154Section 156Section 220Section 220(2)Section 234CSection 250

dismissed as not pressed. 4. The solitary grievance of the assessee, in the present appeal, pertains to the computation of interest under section 220(2) of the Act. 5. We have considered the submissions for both sides and perused the material available on record. The brief facts of the case ... under the Direct Tax Vivad Se Vishwas Scheme, 2024. While computing the demand, inter alia, the AO levied interest under section 220(2) of the Act at Rs.1,01,09,550/- 6. From the perusal of the record, we find that no breakup of the computation of interest levied under

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, the appeal of the assessee is allowed

ITA 4/ALLD/2019[2011-12]Status: DisposedITAT Allahabad10 Mar 2026AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.-2011-12 Vijay Stone Product, Vs. Asstt. Commissioner Of Income Bari Dala, Sonebhadra-231001 Tax, Central Circle, Allahabad Pan: Aagfv4724J (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 17.12.2025 Date Of Pronouncement: 10.03.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- 3, Lucknow Dated 29.10.2018 Wherein The Ld. Cit(A) Has Confirmed A Penalty Of Rs. 1 Lac Levied By The Assessing Officer Under Section 221 Of The Act Against The Total Levy Of Rs. 27,26,200/- Made By The Assessing Officer. The Grounds Of Appeal Are As Under:- “1. That In Any View Of The Matter Order Passed U/S 221(1) Of The It Act Imposing Huge Penalty & His Action As Partly Confirmed By The Commissioner Of Income Tax (Appeal) By Maintaining Penalty Of Rs. 1,00,000/- Is Unjustified & Incorrect In The Facts & Circumstances Of The Case. 2. That In Any View Of The Matter Tax Liability On The Basis Of Assessment Order As Created Is Not Correct At All Therefore The Question Of Maintaining Penalty Of Rs. 1,00,000/- Is Unwarranted In The Facts & Circumstances Of The Case. 3. That In Any View Of The Matter In The Facts & Circumstances Of The Case Penalty Order Passed By The Assessing Officer & His Action As Partly Confirmed By The Commissioner Of Income Tax (Appeal) Is Totally Incorrect & Illegal & Hence The Question Of Maintaining Penalty Does Not Arise & Therefore So Maintained Penalty Is Liable To Be Deleted In All Fairness & In Interest Of Justice.

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 153DSection 153D(1)(B)Section 220(2)Section 221Section 221(1)Section 276C(2)

impose a penalty of Rs. 27,26,200/- (being the average 10% of balance demand) by treating the assessee in default under section 220(2) of the Income Tax Act. 4. The assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it was submitted that

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 596/AGR/2025[2014-15]Status: DisposedITAT Agra19 Feb 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 594/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

ITA 589/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2449/PUN/2025[2014-15 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2448/PUN/2025[2014-15 24Q Q3 ]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2447/PUN/2025[2014-15 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2446/PUN/2025[2014-15 24Q Q1]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1916/PUN/2025[2013-14 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

ITA 1237/HYD/2025[2022-23]Status: DisposedITAT Hyderabad21 Jan 2026AY 2022-23
For Appellant: \nShri P. Murali Mohan Rao, CAFor Respondent: \nShri K. Vinoth Kannan
Section 154Section 200Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

assessee\ncompany that the ITO (TDS), CPC had levied interest under section 201(1A),\nfee under section 234E and interest under section 220(2) of the Act for the\nreason that there was a delay in delivering/filing the statements within the time\nprescribed under section ... demand towards fee under section 234E:\nRs.2,41,340/-; (ii) interest under section 201(1A): Rs.48,529/-; and (iii) interest\nunder section 220(2): Rs.12,032/-. The CIT(A) observed that the amount of\ninterest under section 201(1A) of Rs.48,529/- was comprised of, viz., (i) short\npayment

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

ITA 1236/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-22

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan
Section 154Section 200Section 200(3)Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

assessee company that the ITO (TDS), CPC had levied interest under section 201(1A), fee under section 234E and interest under section 220(2) of the Act for the reason that there was a delay in delivering/filing the statements within the time prescribed under section ... demand towards fee under section 234E: Rs.2,41,340/-; (ii) interest under section 201(1A): Rs.48,529/-; and (iii) interest under section 220(2): Rs.12,032/-. The CIT(A) observed that the amount of interest under section 201(1A) of Rs.48,529/- was comprised of, viz., (i) short payment

SHETH REALTORS,MUMBAI vs. ACIT-CC-7(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 5947/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

For Appellant: Dr. K ShivramFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 133(6)Section 139(1)Section 2(24)(x)Section 250

Whether, on the facts and in the circumstances of the case, the claim for deduction of interest levied under section 220(2) of Rs. 6,03,168, interest levied under section 215 of Rs. 1,38,506 and interest levied under section 201(1A) of Rs. 66,590 was rightly ... assessment year 1976-77?" The assessee was required to pay the following amounts as interest. Rs. 6,03,168 under section 220(2), Rs. 1,38,506 under section 215, and Rs. 66,590 under section 201(1A) of the Income-tax Act. These amounts were claimed as business expenditure

YASHWANTRAO CHAVAN INSTITUTE OF POLYTECHNIC,BEED vs. ACIT CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

ITA 2639/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare
Section 154Section 200ASection 234E

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

SHRI SHIVAJI COLLEGE,PUNE vs. ACIT, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

ITA 2637/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare
Section 154Section 200ASection 234E

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

SAMSARA SHIPPING PVT LTD ,MUMBAI vs. DCIT, CIRCLE 3(1)(1), MUMBAI

In the result, the appeal is allowed as indicated above

ITA 6724/MUM/2025[2021-22]Status: DisposedITAT Mumbai23 Dec 2025AY 2021-22

Bench: Shri Saktijit Dey & Shri Jagadishsamsara Shipping Pvt. Ltd. Income Tax Officer Room No. 607, 6Th Floor, 101/102, Technopolis Knowledge Park, Mahakali Caves Road, Vs. Aayakar Bhavan, M. K. Road, Chakala Midc S.O., Mumbai Mumbai-400 093 Pan/Gir No. Aaacs 9285 Q (Appellant) : (Respondent) Appellant By : Shri Sandeep Bhalla & Shri Sagar Joshi Respondent By : Shri Arun Kanti Datta Date Of Hearing : 18.12.2025 Date Of Pronouncement : 23.12.2025 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee, Against The Order Dated 27.08.2025 Of Addl./Jcit(A), Panchkula, Pertaining To The Assessment Year (A.Y.) 2021-22. 2. The Sole Grievance Of The Assessee In The Appeal Is Concerning Levy Of Interest U/S. 220(2) Of The Income Tax Act, 1961 (‘The Act’ For Short). Of Course, Vide Letter Dated 17.12.2025 The Assessee Has Sought To Raise An Additional Ground, Challenging The Validity Of The Order Passed U/S. 154 Of The Act On Account Of Non-Mentioning Of Document Identification Number (Din). Be That As It May, We Propose To Deal The Issue On Merits.

For Appellant: Shri Sandeep Bhalla &For Respondent: Shri Arun Kanti Datta
Section 143(1)Section 143(3)Section 154Section 156Section 220(1)Section 220(2)

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER

PUNCHSHEEL NURSING HOME ,MAIN ROAD NAGROTA BAGWAN vs. ITO TDS WARD 76(3) , AAYAKAR BHAWAN, DISTT CENTRE LAXMI NAGAR

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

ITA 3321/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

4.That in the facts and circumstance of the case the Ld. CIT(A) is not justified in upholding interest of Rs 1200 under section 220(2). The order of the Ld. CIT(A) is bad in law and facts. Ground 5.That the orders ... return under section 234E and a further sum of Rs 840 under section 201(1A) and interest of Rs 1200/- under section 220(2) was created against the assessee under the Income Tax Act 1961 wad charged. That thereafter the assessee filed online rectification under section 154 of the Income

PUNCHSHEEL NURSING HOME,MAIN ROAD NAGROTA BAGWAN vs. ITO TDS WARD 76(3) , AAYAKAR BHAWAN DISTT CENTRE LAXMI NAGAR

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

ITA 3320/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

4.That in the facts and circumstance of the case the Ld. CIT(A) is not justified in upholding interest of Rs 1200 under section 220(2). The order of the Ld. CIT(A) is bad in law and facts. Ground 5.That the orders ... return under section 234E and a further sum of Rs 840 under section 201(1A) and interest of Rs 1200/- under section 220(2) was created against the assessee under the Income Tax Act 1961 wad charged. That thereafter the assessee filed online rectification under section 154 of the Income

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