“advance tax”

Chapter XVII - Collection & Recovery (Advance tax)Chapter XVII-CSection 2(1) / Chapter XVII-C / ITR Schedule IT1,785 judgments

The decision most relied on for advance tax is Bajaj Tempo Ltd. v. CIT (196 ITR 188), cited in 289 judgments on BharatTax.

Leading authorities on advance tax

Bajaj Tempo Ltd. v. CIT

196 ITR 188 · 1992 · Supreme Court

289

citing judgments

Provisions in taxing statutes that grant incentives, concessions, or exemptions for promoting economic growth and industrialization must be interpreted liberally and purposively. Any restrictions placed on such provisions should also be construed reasonably to advance their objective, not frustrate it.

DIT v. GE Packaged Power Inc.

373 ITR 65 · 2015 · High Court

199

citing judgments

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

Sreenivas Charitable Trust v. Dy. CIT

280 ITR 357 · 2006 · High Court

182

citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Pradip Kumar Malhotra v. CIT

338 ITR 538 · 2011 · High Court

152

citing judgments

Section 2(22)(e) of the Income Tax Act, which addresses deemed dividends, does not apply to loans or advances provided by a company to its shareholders if these transactions occur in the normal course of business, are driven by business expediency, or are made in consideration of a benefit conferred upon the company by the shareholder. Conversely, gratuitous loans or advances given to shareholders fall within the purview of this section.

DIT v. NGC Network Asia LLC

313 ITR 187 · 2009 · High Court

144

citing judgments

Where a duty is cast on the payer to deduct and pay tax at source under Section 195, the payee-assessee cannot be levied interest under Section 234B for failure to pay advance tax if the payer defaults on its TDS obligation. This principle may also extend to interest under Section 234C.

Topman Exports v. CIT

342 ITR 49 · 2012 · Supreme Court

121

citing judgments

Export incentives, such as DEPB (Duty Entitlement Pass Book) and advance license benefits, constitute income taxable on an accrual basis under Section 28 of the Income-tax Act. Profit arising on the transfer of DEPB is not eligible for deduction under Section 80HHC.

CIT v. Creative Dyeing & Printing Pvt. Ltd.

318 ITR 476 · 2009 · High Court

119

citing judgments

Genuine trade advances or amounts advanced for bona fide business transactions, driven by commercial expediency, do not fall within the definition of deemed dividend under section 2(22)(e) of the Income-tax Act.

CIT v. Raj Kumar

318 ITR 462 · 2009 · High Court

119

citing judgments

Genuine trade advances made by a company in the ordinary course of business to a shareholder do not fall within the definition of deemed dividend under Section 2(22)(e) of the Income-tax Act.

Judgments citing advance tax

DCIT, CC-1(4), Kolkata vs. Kkalpana Industries India Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 452/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

For Appellant: Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CAFor Respondent: Shri P.N.Barnwal, CIT-DR

Section 143(3)Section 148Section 45

erred in giving credit short credit of TDS and TCS of Rs.1,32,12,469/-without assigning any reasons thereof. 9. 208 Advance Tax That, on the facts of the case and in law, the Ld. A.O. erred in giving short credit of advance tax

Raj Shipping Agencies Limited, Mumbai vs. Principal Commissioner of Income Tax -5, Mumbai

In the result, appeals of the revenue are dismissed

ITA 2853/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Raj Shipping Agencies Limited Pr. Commissioner Of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, Aayakarbhawan, Mumbai – 400023. Mumbai-400020. [Pan No. Aaacr3051R] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 80G

perusal of notices under section 142(1) dated 10.11.2021, we find that assessing officer sought explanation on account of claim of refund out of advance tax and short details of deductions, exemptions and rebate claim during the year along with supporting documents. The assessee vide its reply dated 22.01.2022 furnished

Orient Overseas Container Line Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Circle 3(2)(2), Mumbai

ITA 2129/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Jun 2025AY 2022-23

For Appellant: Shri Rajan Vora; Shri Lekh MehtaFor Respondent: Shri Krishna Kumar

Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 244ASection 44B

jurisdictional assessing officer at the time of issuing refund for the AY 2015-16. 6. Ground 6: Short grant of credit of advance tax of Rs.3,47,553 6.1. On the facts and circumstances of the case and in law, Ld. AO erred in restricting the credit of advance tax ... against Rs.71,05,35,364 claimed by the Appellant in the return of income, thereby short grant of advance tax credit by Rs.3,47,553. 7. Ground 7: Erroneous levy of interest 7.1. On the facts and circumstances of the case, Ld. AO has erred in levying total interest

Fil India Business & Research Pvt. Ltd., Delhi vs. DCIT, Circle 2(1), C.R Building, Delhi

The appeal of the assesse is partly allowed

ITA 1948/DEL/2021[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(3)Section 144CSection 920Section 92CSection 92C(3)

illegal. The Ld. AR also placed reliance on following judgments on the argument that the assessee could not reasonably estimate total income and advance tax liability due to circumstances beyond their control. - CIT vs. Anand Prakash [2009] 316 ITR 141 (High Court of Delhi) - Prime Securities Ltd. vs. ACIT ... declared in the revised return of income filed on 26.10.2018 at Rs.1,00,72,58,850/-. As per section 209 of the Act the advance tax has to be computed on the income estimated and since the assessee has already paid advance tax on its income which was declared return

Kdp Buildwell P.Ltd, Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 524/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Jun 2025AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmam/S. Kdp Buildwell Pvt. Limited, Vs. Dcit, Central Circle, A-213, 1St Floor, Shanti Gopal Chamber, Ghaziabad. Vikas Marg, Shakarpur, Delhi – 110 092. (Pan :Aabcs6353E) (Appellant) (Respondent) Assessee By : Shri Suresh Gupta, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 28.04.2025 Date Of Order : 25.06.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-Iv, Kanpur [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 23.03.2018 For Assessment Year 2014-15. 2. Brief Facts Of The Case Are, A Search & Seizure Operation Under Section 132 Of The Income-Tax Act, 1961 (For Short ‘The Act’) Was Conducted On 26.09.2014 On The Premises Of The Assessee Comprising Kdp/Mgp Group Of Cases. Based On The Incriminating Material Found During The Search, A Notice

For Appellant: Shri Suresh Gupta, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR

Section 132Section 139(1)Section 139(9)Section 140ASection 142(1)Section 153ASection 153C

disclosing income of Rs.1,39,02,360/-. The total tax and interest payable was Rs.49,17,160/-. The assessee paid Rs.25,00,000/- as advance tax and Rs.1,48,143/- as TDS and amount remained to be paid was Rs.26,48,143/- on or before 29.11.2014 as per section 140A ... shall not be admitted where the tax on the returned income is paid or in case where no return is filed the advance tax has not been paid. In assessee’s case we notice that the CIT(A) has rejected the appeal by stating that the assessee’s case fall

Ajay Kumar, Muzaffarnagar vs. ITO, Ward-1(1), Muzaffarnagar

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 802/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jun 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(2)Section 145Section 145(3)

charged as the appellant could not have foreseen the disallowances/additions made and could not have included the same in current income for payment of Advance tax. The interest charged under various sections is also wrongly worked out.” 6. At the time of hearing, ld. AR of the assessee brought ... charged as the appellant could not have foreseen the disallowances/additions made and could not have included the. same in current income for payment of Advance tax. The interest charged under various sections is also wrongly worked out. REVENUE’S APPEAL 1. The CIT(A) has erred

Ajay Kumar, Muzaffarnagar vs. ITO, Ward- 1(1), Muzaffarnagar

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 801/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Jun 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(2)Section 145Section 145(3)

DCIT, Circle- 1, Muzaffarnagar vs. Ajay Kumar, Muzaffarnagar

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 665/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jun 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(2)Section 145Section 145(3)

Manoj Kumar Khubani, Barmer vs. Dc Cen Cir 2 Jdh, Jodhpur

In the result, stands ALLOWED

ITA 376/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 143(3)Section 250

would accordingly file the ITR and pay the due taxes and the tax paid post survey may be deemed to be advance tax for the year. 4 Manoj Kumar Khubani 1.3 The assessee, after obtaining copies of impounded papers worked his undisclosed sales on the basis of impounded diaries

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

universalise quality basic education, is proposed to be levied at the rate of two per cent on the amount of tax deducted or advance tax paid, inclusive of surcharge.” [Emphasis Added] Finance (No. 2) Bill, 2004 “(11) The amount of income-tax as specified in sub-sections

Dhaval Mahendrakumar Patel, Mumbai vs. The ITO, Ward 42(1)(2), Mumbai.

In the result, the assessee succeeded on

ITA 1226/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Jun 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Hybrid Hearing) Dhaval Mahrndrakumar Patel Ito, Ward-42(1)(2), Mumbai 117 Ba, Panchratna, Opera House, Vs Kautilya Bhavan, Mumbai – 400004. Bandra Kurla Complex, [Pan No. Aoapp1829A] Mumbai,Maharashtra-400051 Appellant / Assessee Respondent / Revenue

Section 147Section 148Section 249(4)Section 254(1)Section 69

also followed the same ratio. 3. The ld. AR further submits that ld. CIT(A) dismissed his appeal on technical issue that no advance tax has been paid as per section 249(4). Section 249(4) speaks about tax on returned income; the assessing officer in 2 Dhaval Mahendrakumar Patel ... income on 30.09.2015 declaring total income of Rs. 11.64 lacs. No such issue was raised by assessing officer that assessee has not paid advance tax. The assessee while filing appeal, in para 9 of Form 35 mentioned that assessee has filed original return of income. The ld. AR further submits

Avdhesh, Patel Nagar vs. Income Tax Officer, Dhar

Appeal is allowed for statistical purpose

ITA 802/IND/2024[2017-18]Status: DisposedITAT Indore23 Jun 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 144Section 69A

tax payable 4 442 5 Interest payable “ 5 32 Zz E [76 | Total tax and interest payable x 6 a4 & 2 1s a Advance Tax Ta 0 5 2 b TDS 7 0 3 © TCS Te ° ad Seif Assessment Tax 7d 470 © Total Taxes Paid

Ntt Global Networks Private Limited, Mumbai vs. PCIT -6, Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 3095/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Jun 2025AY 2020-21

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Bhadresh DoshiFor Respondent: Shri Leyaqat Ali Aafaqui, SR AR

Section 143(3)Section 263Section 37(1)Section 80GSection 80G(2)Section 80G(5)

extended to 30.06.2020. va. It has provided that reduced rate of interest of 9% shall be charged for non-payment of Income-tax (e.g. advance tax, TDS, TCS) Equalization Levy, Securities Transaction Tax (STT). Commodities Transaction Tax (CTT) which are due for payment from 20.03.2020 to 29.06.2020 if they

The ITO Ward-1 (2) (1), Rajkot vs. Shri Khrajmal Lekhrajbhai Thavrani, Rajkot

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL

Nirav Trust, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2987/MUM/2025[2021-22]Status: DisposedITAT Mumbai19 Jun 2025AY 2021-22

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopalassessment Year : 2021-22 Nirav Trust, Deputy Commissioner Of 2Nd Floor, Income Tax, Bajaj Bhawan, Vs. Circle-17(1), Jamnalal Bajaj Marg, Kautilya Bhavan, Nariman Point, Mumbai-400051. Mumbai-400021. Pan : Aactn7869E (Appellant) (Respondent) For Assessee : Shri M.A. Gohel For Revenue : Shri Leyaqat Ali Aafaqui Date Of Hearing : 17-06-2025 Date Of Pronouncement : 19-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/Jcit(A)-4, Delhi [„Ld.Cit(A)‟], Dated 25-03-2025, Pertaining To Assessment Year (Ay) 2021-22, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri M.A. GohelFor Respondent: Shri Leyaqat Ali Aafaqui

Section 143(1)Section 208Section 234CSection 234C(1)

hence, the same is not to be considered for computing interest under Section 234C of the Act for instalment of Advance tax payable prior to the transaction of such short-term capital gains. The Appellant prays that the erroneous interest charged under Section 234C may kindly be revised and restricted ... after 15-12-2020 and, therefore, the same is not to be considered for computing interest u/s. 234C of the Act for installments of advance tax payable prior to the transaction of such Short 3 Term Capital Gain. It was submitted that the assessee has duly paid tax on such

Zscaler, Inc., United States of America vs. DCIT, International Tax, Circle 3(1)(1), New Delhi

The appeals are allowed

ITA 928/DEL/2025[2022-23]Status: DisposedITAT Delhi18 Jun 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Ccountant Member Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs Dcit, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, Usa, Delhi. Usa 95134. Pan: Aaacz4350P (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: These Appeals Are Preferred By The Assessee Against The Final Assessment Orders Dated 31.10.2023 & 22.01.2025 Passed By The Dy. Commissioner Of Income-Tax, International Tax Circle 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Ekta Jain, CIT-DR

Section 142(1)Section 143(2)Section 143(3)

tax in India as per the DTAA between India and USA, thus claiming refund of Rs.12,01,53,910/- on account of TDS and Advance Tax. The case was selected for complete scrutiny under CASS. The statutory notice under section 143(2) of the Act was issued on 27.06.2022 followed

Zscaler, Inc., United States vs. Deputy Commissioner of Income Tax, International Tax, Circle 3(1)(1), Delhi

The appeals are allowed

ITA 3376/DEL/2023[2021-22]Status: DisposedITAT Delhi18 Jun 2025AY 2021-22

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Ekta Jain, CIT-DR

Section 142(1)Section 143(2)Section 143(3)

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA

Khandra Colliery Employees Co Operative Credit Society Ltd., Bardhaman vs. The AO, CPC Bangalore / ITO, Ward-1(1), Burdwan

The appeal of the assessee is allowed

ITA 2594/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Jun 2025AY 2019-20

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234CSection 234FSection 250Section 80ASection 80PSection 80P(2)(a)

profit as a deduction. 6) That in the facts and in the circumstances of the case is that section 234C for difference of advance tax as it not liable to pay tax. 7) That in the facts and in the circumstances of the case is that section 234F is applicable

Schwab Fundamental Emerging Markets Equity Ety, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumbai

ITA 2133/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Jun 2025AY 2022-23

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Pranay Gandhi; Shri Lekh MehtaFor Respondent: Shri Krishna Kumar

Section 111ASection 115ASection 143(3)Section 144C(13)Section 144C(5)Section 270ASection 70Section 70(2)

late filing of return of income interest u/s. 2348 and u/s. 234C of the Income Tax Act, 1961 for default in payment of advance tax, if and as due. Issue demand notice and challan, in regards to dues as per enclosed IT.NS. 150. Penalty proceedings u/s 270A