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“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
21
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
14
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

Vinod Kumar Sharma, Delhi vs. AO Ward 71(1), Delhi

In the result, the appeal of the assessee is dismissed

ITA 233/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2023AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 115BSection 139Section 143(1)Section 143(1)(a)Section 154Section 234ASection 234BSection 234CSection 36(1)(va)

upholding the levy of Rs.27,007 as Extra Educational Cess. 7. That the CIT(Appeals) grossly erred in upholding the levy of interest u/s 234A of Rs.7,00, Rs.1,50,136 u/s. 234B and Rs.39,906 u/s 234C. 8. That the CIT(Appeals) grossly erred in not adjudicating the following

Shri Lalit Kumar Kalwar, Sarwar vs. Income Tax Officer, Ajmer

ITA 379/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 May 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 142(1)Section 143(2)Section 234ASection 48Section 50CSection 54FSection 54F(1)

construction of new property. 8. That on the facts and in the circumstances of the case, the ld. CIT (A) erred in charging interest u/s 234A, 234B and 234C. 9. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time

Sharda Devi Katta, Jaipur vs. ITO Ward 6(1), Jaipur

ITA 379/JPR/2022[2011-12]Status: DisposedITAT Jaipur29 May 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Mrs Monisha Choudhary, Addl.CIT
Section 144Section 147Section 148Section 234ASection 69

deleted in full. 5. The ld. AO has grossly erred in law as well as on the facts of the case in charging interest u/s 234A, 234B and 234C/ The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions

Sh. Arashpreet Singh. S/O.Late.Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax .Circle-II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Sh. Arashpreet Singh S/O. Late Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax Circle-II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Sh. Arashpreet Singh S/O. Late Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax Cercle- II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Sh. Arspreet Singh . S/O. Late. Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax Circle .II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Sh. Arashpreet Singh S/O Late Sh. Gurmail Singh, Shri Mukatsar vs. Dy. Commissioner of Income Tax Circle-II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Late. Sh. Gurmail Singh S/O. Sh. Lal Singh, Sri Mukatsar vs. Dy.Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Late. Sh. Gurmail. Singh. S/O. Sh. Lal Singh, Sri Mukatsar vs. Dy.Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Late. Sh. Gurmail Singh.S/O. Late Sh. Lal Singh, Sri Muktsar vs. Dy. Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Mam Raj Chuni Lal, Delhi vs. ITO Ward-46(1), New Delhi

Appeal of the assessee is partly allowed

ITA 2408/DEL/2022[2012-13]Status: DisposedITAT Delhi25 May 2023AY 2012-13

Bench: Shri Kul Bharatassessment Year: 2012-13

Section 143(2)Section 147Section 148Section 234ASection 68Section 69C

case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in charging the interest u/s 234A, 234B and 234D of Income Tax Act, 1961. 7. That the appellant craves the leave to add, modify, amend or delete any of the grounds

Late. Sh. Gurmail. Singh S/O. Sh. Lal Singh, Shri Mukat Sar vs. Dy. Commissioner of 9Income Tax. Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

Late. Sh. Gumail Singh . S/O. Sh. Lal Singh, Muktsar vs. Dy. Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

time. For non-filing of ITR in time, penalty u/s 271F is prescribed. For non- payment of tax in time, interest u/s 234A, 234B & 234C can be charged and penalty u/s 140A can be imposed. However, for the same offences, penalty u/s 271(l)(c) cannot be imposed

S.M.S Exports, Delhi vs. CIT-24 New Delhi, Delhi

In the result, appeal of assessee is dismissed

ITA 1838/DEL/2022[2017-18]Status: DisposedITAT Delhi24 May 2023AY 2017-18

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmas.M.S Exports Vs. Cit-24 C-174, Okhla Industrial New Delhi Area Phase-1, New Delhi-110 020 Pan No. Aabfs 9700 Q (Appellant) (Respondent) Assessee By -None- Revenue By Shri Kumar Parnav, Sr. D.R. Date Of Hearing: 18.05.2023 Date Of Pronouncement: 24.05.2023

Section 139(1)Section 143(2)Section 143(3)Section 234ASection 250Section 36(1)(va)Section 43B

No.1121/Del/2022 (2019-20) etc. therefore the same is untenable and liable to be deleted as such. 7. That the consequential levy of interest u/s 234A and 234C are also untenable and hence should not be charged. 8. That the appellant craves leave to alter, amend, delete

Arun Moreshwar Patil, Mumbai vs. ITO, 32(1)(2), Mumbai

ITA 798/MUM/2023[2011-12]Status: DisposedITAT Mumbai23 May 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale & Ms. Padmavathy Sarun Moreshwar Patil, Ito-32(1)(2), G-2, Bhayandarkar Pratyakshkar Bhavan, बनाम/ Sadan, Ghratan Pada C-11, Room No.204, Vs. No.2, Sant Mirabai 2Nd Floor, Bandra Road, Dahisar (East), Kurla Complex, Mumbai-400068. Bandra (East), Mumbai-400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aodpp8017R (अपीलाथ" /Appellant) (""थ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Roshan Patil.Ar ""थ" की ओर से/Respondent By : Shri Anil Gupta.Dr सुनवाई की तारीख / Date Of Hearing 22/05/2023 घोषणा की तारीख /Date Of Pronouncement 23/05/2023 आदेश / Order Per Pavan Kumar Gadale - Jm: The Assessee Has Filed An Appeal Against The Order Of Commissioner Of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“Ld. Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year (“Ay”) 2011-12. The Assessee Has Raised Following Grounds Of Appeal:- 1. "On The Facts & In The Circumstances Of The Case & In Law, The Proceedings Initiated U/S 147 By Issuance Of Notice U/S 148 Of The Act Is Invalid & Bad In Law.

For Appellant: Shri Roshan Patil.ARFor Respondent: Shri Anil Gupta.DR
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 234BSection 250

facts and in the circumstances of the case and in law, the learned A.O. erred in charging an amount of Rs.29,955/- as interest u/s 234A of the act. 7. on the facts and in the circumstances of the case and in law, the learned AO erred in charging

Colin Mario Rebello, Mumbai vs. ITO., Ward-23(1)(1), Mumbai

ITA 423/MUM/2023[2021-22]Status: DisposedITAT Mumbai19 May 2023AY 2021-22

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2021-22 Colin Mario Rebello, Ito, 501-502, Building-1, Ward-23(1)(1), Joanna Co-Operative Mumbai Vs. Society Ltd, Manuel Gonsalves Road, Bandra West, Mumbai-400050 (Appellant) (Respondent) Pan: Aaar5626F

For Appellant: Ms. Ritu Punjabi, AdvFor Respondent: Mr. Ram Prakash Rastogi, Sr. DR
Section 143(1)Section 234A

which was processed by the CPC u/s 143(1) of the Income Tax Act, 1961 (for short ‘the Act’) by charging interest u/s 234A of the Act to the tune of Rs. 1,15,930/- for the period 01.08.2021 to 03.12.2021 for the delay in furnishing the return of income ... also declined to agree with the contention of the assessee that when tax has been paid within the prescribed period interest u/s 234A is not chargeable on the ground that the self assessment tax was paid by the assessee in the month of August 2021 and not before 31st July

Ravi Kumar and Company, Ghaziabad vs. ACIT- Circle-2(2)(1), Ghaziabad

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

ITA 149/DEL/2022[2016-17]Status: DisposedITAT Delhi18 May 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year : 2016-17]

Section 143(3)Section 154Section 234ASection 271(1)(c)

erred in law and facts and circumstances of the case in confirming the order of the Ld. AO in charging interest u/s 234A, 234B and 234C of the Income Tax Act, 1961 ("the Act"). V. That the Ld. CIT (A) has erred in law and facts and circumstances

Mrs. Ruchita Jindal, Mumbai vs. Dy Comm of Income Tax, Central Circle-3(3), Mumbai

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

ITA 203/MUM/2023[2015-16]Status: DisposedITAT Mumbai17 May 2023AY 2015-16
For Appellant: Bhupendra ShahFor Respondent: C.T. Mathews
Section 142ASection 143(2)Section 148Section 234ASection 56(2)(vii)

penalty u's 271(1)(c). 7. In the facts and circumstances of the case and in law, the AO erred in charging interest u/s 234A of Rs. 2,895/- Although, the assessee has filed the return of income in response to notice u's 148 within 30 days from ... initiating of penalty u/s 271(1)(c) is premature at this stage. 8. Regarding ground no. 7 that assessing officer erred in charging interest u/s 234A of Rs.2,895/- on the reason that assessee has filed the return of income in response to notice u/s 148 within 30 days from

Swami Advertising Pvt. Ltd., Delhi vs. ITO, Ward- 22(4), New Delhi

In the result, appeal of assessee is dismissed

ITA 8071/DEL/2018[2012-13]Status: DisposedITAT Delhi17 May 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaswami Advertising Pvt. Vs. Ito Ltd., R. P. Basia & Co., Ward – 22(4) Cas, 11, Central Market, New Delhi Phase-1, Ashok Vihar, Delhi-110 052 Pan No. Aapcs 2950 K (Appellant) (Respondent) Assessee By -None- Revenue By Shri Kumar Parnav, Sr. D.R. Date Of Hearing: 15.05.2023 Date Of Pronouncement: 17.05.2023

Section 133(6)Section 143(3)Section 14ASection 234ASection 271(1)(c)Section 68

wrongly initiated penalty proceedings u/s 271(1)(c) and 271(1)(b) of the Act. 4. The Ld. A.O. wrongly charged interest U/s 234A, 234B and 234C of the Act. 5. The Original order dated 21.11.2016 passing appeal order vide appeal No. 87/2015-16 was probably sent at old address