“interest u/s 234A”

InterestSection 234ASection 234A1,483 judgments

The decision most relied on for interest u/s 234A is CIT v. Ranchi Club Ltd. (247 ITR 209), cited in 21 judgments on BharatTax.

Leading authorities on interest u/s 234A

CIT v. Ranchi Club Ltd.

247 ITR 209 · 2001 · Supreme Court

citing judgments

Interest under sections 234A and 234B cannot be levied mechanically when there is a reasonable cause for delay in payment or response to notices.

ACIT v. Hans Raj Gandhi

37 ITR 418 · Reported

citing judgments

An assessee is entitled to the adjustment of seized cash against their advance tax liability. Consequently, no interest under sections 234A or 234B can be charged if the department fails to respond to the assessee's request for such an adjustment.

Judgments citing interest u/s 234A

Arvindpal Singh, Yamuna Nagar vs. Jao the Income Tax Officer Ward-1, Yamuna Nagar

In the result, Assessee’s appeal is allowed for Statistical Purposes

ITA 1300/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh13 Feb 2026AY 2022-2023

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1300/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 Arvindpal Singh, The Jao/Ito, बनाम 1314, Jamna Street, Warad-1 Yamunanagar Yamunanagar Vs. 135001 "थायी लेखा सं./ Pan No: Aqeps7618E अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Addl. Cit Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 12.02.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 13.02.2026 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 18.08.2025 Passed By The Ld. Addl. / Jcit(A), Thane.

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Vivek Vardhan, Addl. CIT Sr.DR

Section 234A

reproduced as under: 1300-Chd-2025 2 1.1 That the Ld. CIT(A) has erred in confirming the addition/adjustment of higher amount interest u/s 234A, 2348 and 234C as made by the CPC, Bengaluru against the interest disclosed by the assessee while filing ITR- U. 1.2 That ... Counsel of the Assessee submitted before the Bench that the Ld. CIT(A) has confirmed the addition / adjustment of higher amount interest u/s 234A, 234B and 234C, as made by the CPC Bangaluru against the interest disclosed by the Assessee while filing ITR-U. It has further been submitted that

Meghji Mansukhlal Dodhia, Bhiwandi vs. DCIT-CC-3, Thane

ITA 2224/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Feb 2026AY 2013-14

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. It(Ss)A No. 2226/Mum/2025 S.A. No. 79/Mum/2025 (Assessment Year: 2012-13) Mansukhlal Meghji Dodhia House No. 104, Dodhia House, New Mavji Compound, Narpoli, Maharashtra-421 302 (Applicant) Dcit Cc-3, Thane Vs. Room No. 12, A Wing, 6Th Floor, Ashar It Park, Thane, West, Maharashtra - 400 604 Pan/Gir No. Aaspd6746L (Respondent) 2. Ita No. 2224/Mum/2025 S.A. No. 80/Mum/2025 (Assessment Year: 2013-14) 3. It(Ss)A No. 2223/Mum/2025 S.A. No. 81/Mum/2025 & 4. It(Ss)A No. 2222/Mum/2025 S.A. No. 82/Mum/2025 (Assessment Year: 2015-16) 5. It(Ss)A No. 2225/Mum/2025 S.A. No. 83/Mum/2025 (Assessment Year: 2016-17) Meghji Mansukhlal Dodhia House No. 104, Dodhia House, New Mavji Compound, Narpoli, Maharashtra-421 302 (Applicant) Dcit Cc-3, Thane Vs. Room No. 12, A Wing, 6Th Floor, Ashar It Park, Thane, West, Maharashtra - 400 604 Pan/Gir No. Aaspd6746L (Respondent) (2) It(Ss)A No. 2226, 2223, 2222 & 2225/Mum/2025 &

Section 132Section 143(3)Section 153ASection 68Section 69D

circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in upholding the levy of interest u/s 234A, 234B and 234C of the Act. 7. On the facts and in the circumstances of the appellant's case and in law, the Ld. Commissioner

Bhasin Motors Ltd, New Delhi vs. ACIT, Circle -(4)2, New Delhi

ITA 5544/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 133(6)Section 143(3)Section 150(1)Section 234ASection 251(1)(c)Section 251(2)Section 68

based on mere surmises and conjunctures and the same cannot be justified by any material on record. 13. That interest U/s 234A and 234B of the Income Tax Act, 1961 has been wrongly and illegally charged and has been wrongly worked out. 14. The Appellant craves leave to add, amend

Bhasin Motors Pvt. Ltd, New Delhi vs. ACIT, Central Circle-2, New Delhi

ITA 1699/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 133(6)Section 143(3)Section 150(1)Section 234ASection 251(1)(c)Section 251(2)Section 68

M/S. Shreedhar Construction, Jamnagar vs. The ITO Ward- 1 (3) Jamnagar, Jamnagar

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

ITA 542/RJT/2025[2014-15]Status: DisposedITAT Rajkot09 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 542/Rjt/2025 (Assessment Year: 2014-15) (Hybrid Hearing) M/S. Shreedhar Construction, The Ito, Vs. 211, Divyam Complex Airodrome Ward-1(3), Road,Jamnagar-361006 ( Gujarat) Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclfs0395R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Ahimanyu Singh Yadav, Sr. DR

Section 143(2)Section 147Section 148Section 148ASection 151Section 234ASection 271(1)(b)

u/s 271(1)(b) and 271(1)(c) of the I.T. Act, 1961. 6. That, the Ld. CIT(A) wrongly confirmed levy of interest u/s 234A and 234B of the I.T. Act, 1961.” 3. The relevant material facts, as culled out from the material on record, are as follows

Sudha Luhadia, Indore, M.P vs. The ITO - 4(5), Indore, M.P

In the result, the impugned order is upheld

ITA 546/IND/2025[2017-18]Status: DisposedITAT Indore06 Feb 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshisudha Luhadia, Indore The Ito-4(5), बनाम/ C/O S.V. Agrawal & Indore Vs. Associates, 25, Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (Mp) (Pan: Abapl5445M) (Appellant) (Respondent) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 06.02.2026 आदेश/ O R D E R

Section 115Section 115BSection 143(3)Section 234ASection 250Section 253Section 271ASection 69Section 69A

para 3 Rs. 5,00,000/- Total Income Rs. 12,09,000/- Assessed u/s 143(3) accordingly. Demand Notice and Challan issued. Interest u/s 234A, 234B, 2340 of the IT Act are Charged as appropriate. Tax Charged at the rate prescribed u/s 115BBE

Prachar Entertainment LLP, Mumbai vs. CIT, Appeal CIT (A) 52, Mumbai

In the result, the appeal in ITA No

ITA 7326/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Feb 2026AY 2018-19

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar & Prachar Entertainment Llp V/S. Commissioner Of Income 432, Laxmi Plaza, Laxmi बनाम Tax, Appeal, Cit(A) 52, Industrial Estate, Off New Link Mumbai, 632, Aaykar Road, Andheri(W), Mumbai – Bhavan, Maharishi Karve 400053, Mumbai, Maharashtra Road, Mumbai – 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aarfp4501A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Karna Thakur, ARFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)

Section 143(3)Section 234ASection 271ASection 68

IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

Prachar Entertainment LLP, Mumbai vs. The Commissioner of Income Tax, Mumbai

In the result, the appeal in ITA No

ITA 7136/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Feb 2026AY 2018-19

For Appellant: Shri Karna Thakur, ARFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)

Section 143(3)Section 234ASection 271ASection 68

IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT

Assistant Commissioner of Income Tax, Chennai vs. Meenakshi Ammal Trust, Chennai

In the result, the appeal filed by the Revenue stands dismissed, and the grounds raised by the assessee by way of Rule 27 of the ITAT Rules are partly allowed

ITA 1658/CHNY/2025[2013-14]Status: DisposedITAT Chennai04 Feb 2026AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. Shiva Srinivas, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A

Section 12ASection 131Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 234ASection 292C

Hyderabad ITAT in the case of ITO v. G.Sridevi (2014), wherein it held that even if the return is filed under 153A/148. Interest u/s 234A applies from the due date under section 139(1), unless return is filed within permitted time under notice ... consequence of the assessed income determined by the AO. On examination of the facts it can be seen that the AO has charged interest u/s 234A of the Act for delayed filing of return of income in response to the notice u/s 153A of the Act at Rs.1

Honda Trading Corporation India Private Limited, New Delhi vs. Dc/ACIT, Circle 10(1), Delhi / Assessment Unit, Income Tax Department, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5286/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 144Section 144CSection 92C

directed to verify and charge interest as per law after giving effect to this order. As regards, the levy of interest u/s 234A of the Act, the AO is directed to verify the correct position regarding the due date of the filing of the return and take necessary action

Kamleshkumar Babalal Shah, Mumbai vs. ITO Ward 1 Gandhinagar, Gandhinagar

In the result, the appeal filed by the Assessee in ITA No

ITA 2476/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 14ASection 234A

said addition made by the Ld. ITO on account of outstanding sundry balance considered the same as no more payable. GOA No.4 Interest U/s. 234A, 234B, 234C 3.1 The Ld. ITO WARD 18(2)(1) has levied interest U/s 234A, 234B, 234C of Income Tax Act 1961 on taxes ... ITAT, the assessee hereby craves that hearing for both the appeal be merged and held at the same date. GOA No.5 Interest U/s. 234A, 234B, 234C 3.1 The Ld. ITO WARD 18(2)(1) has levied interest U/s 234A, 234B, 234C of Income Tax Act 1961 on taxes

Kamleshkumar Babalal Shah, Mumbai vs. ITO Ward 1 Gandhinagar, Gandhinagar

In the result, the appeal filed by the Assessee in ITA No

ITA 2461/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 14ASection 234A

Pawan Garg, Panchkula vs. ITO Ward 5((5) Chandigarh, Chandigarh

In the result, appeal of the assessee is allowed

ITA 1218/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh02 Feb 2026AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

For Appellant: Shri Ajay Jain, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 139Section 142(1)Section 147Section 148Section 234ASection 271Section 271(1)(c)Section 271FSection 68

A.Y.2014-15 4 After considering the facts of the case, assessment is completed on a total income of Rs.65,24,960/-. Charge interest u/s 234A, 234B, 234C and 234D as per the provisions of IT. Act, 1961. Penalty proceedings u/s 271F for non-filing of ITR in respect to the notice

Abhubhai Hirabhai Desai, Mumbai vs. DCIT Circle 19(1), Mumbai

The appeal of the assessee is allowed

ITA 4684/MUM/2025[2014-15]Status: DisposedITAT Mumbai02 Feb 2026AY 2014-15

Bench: Shri Sandeep Gosain

For Respondent: Shri Surendra Mohan, (Sr. DR)

Section 131Section 132Section 133(6)Section 143(3)Section 147Section 148Section 234ASection 271

interest allegedly received in cash. 4. In the facts and circumstances of the case and in law, the Assessing Officer erred in charging interest u/s 234A, B, C and D and initiating penalty u/s 271[1][c]. 3. The assessee, an individual derived income from salary, house property, profit

Sanjay Kumar Mahadeo Patil, Mumbai vs. ITO Ward 42(3)(3), Mumbai

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

ITA 8496/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-17

Bench: Shri Sandeep Singh Karhailshri Bijayananda Prusethsanjaykumar Mahadeo Patil, Flat No.502, A Wing, Shivparvati Chs Ltd., Rsa 54, Mhada Layout, Mahavir Nagar, Kandivali (W), Mumbai – 400067 ............... Appellant Pan: Adlpp0237C

For Appellant: Ms. Krupa Shah, Adv. (virtually appeared)For Respondent: Shri Pravin Salunkhe, Sr.DR

Section 250Section 253(3)

appeal by the Ld. CIT (A), NFAC, Delhi, he indirectly erred in upholding the action of the Ld. AO, NFAC, Delhi in levying interest u/s 234A and 234B aggregating to Rs. 2,46,078/-. 4 The appellant prays that reliefs on the aforesaid grounds be allowed and the Appellate Order

Kovalam Resort Private Limited, Mumbai vs. Dy. Commissioner of Income Tax 2(1)(1), Mumbai

In the result, the appeal of the assessee for Assessment Year

ITA 6580/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jan 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar1. Ita No. 6580/Mum/2025 (Assessment Year: 2012-13) 2. Ita No. 6578/Mum/2025 (Assessment Year: 2013-14) & 3. Ita No. 6579/Mum/2025 (Assessment Year: 2014-15) Kovalam Resort Private Dcit 2(1)(1), Limited 561, Aayakar The Leela, Sahar, Andheri Vs. Bhavan, M. K. East, Mumbai-400 059 Road, Mumbai- 400 020 Pan/Gir No. Aaeck4804H (Applicant) (Respondent) Assessee By Shri Dharan Gandi & Shri Ravi Gupta, Ld. Ars Revenue By Shri Ritesh Misra, Ld. Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 30.01.2026

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)

value of internal roads constructed within the hotel project by treating the same as hotel buildings. 8. The Ld. AO erred in levying interest u/s 234A, 234B and 234C of the Act. 9. The Ld. AO erred in initiating penalty u/s

Kovalam Resort Private Limtied, Mumbai vs. Dy. Commissioner of Income Tax 2(1)(1), Mumbai

In the result, the appeal of the assessee for Assessment Year

ITA 6579/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jan 2026AY 2014-15

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)

Kovalam Resort Private Limited, Mumbai vs. Dy. Commissioner of Income Tax 2(1)(1), Mumbai

ITA 6578/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jan 2026AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)

More Mauli Co-Op Credit Society Limited Mumbai, Mumbai vs. Ward 22(2)(1), Mumbai

ITA 5649/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-19

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

Section 144Section 234ASection 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM

M/S Shree Raj Mahal Gems Private Limited, Karol Bagh, New Delhi vs. Deputy Commissioner of Income Tax, Central Circle-6, New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 4886/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Jan 2026AY 2015-16

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2015-16] M/S. Shree Raj Mahal Gems Vs. Dcit Central Circle – 6 Private Limited New Delhi Karol Bagh New Delhi Pan No.Aancs8026J Appellant Respondent

Section 153CSection 234ASection 68Section 69C

Ground No. 5. That on the facts and in circumstances of the case, the Ld. CIT(A) erred in upholding the levying the interest u/s 234A, 234B and 234C of the Act of Rs. 1,51,847/-, Rs. 15,37,446/- and Rs. 15,487-respectively. 2. Ground