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“interest u/s 234C”

InterestSection 234CSection 234C252 judgments

The decision most relied on for interest u/s 234C is DIT v. NGC Network Asia LLC (313 ITR 187), cited in 144 judgments on BharatTax.

Leading authorities on interest u/s 234C

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.

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.

Judgments citing interest u/s 234C

Jasmina Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

ITA 2210/DEL/2025[2022-23]Status: DisposedITAT Delhi12 Sept 2025AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Vasanti Patel, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 11Section 12ASection 143(1)Section 167(1)Section 167BSection 234C

rate 30% instead of normal slab rate applicable and surcharge has been levied @ 37% instead of assessee's claim of 15% and, further interest u/s 234C of the Act have been levied. The ld. CIT(A) has confirmed the tax levied by the AO at the flat rate ... Finance Act /- and, hence, surcharge is payable on such income @ 15% and not @37%. Similarly, as far as the levying of interest u/s 234C of the Act is concerned, it was submitted that the same is consequential. 4. Although ld. DR has defended the orders of the ld. tax authorities

Jasmina Trust, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

ITA 2209/DEL/2025[2021-22]Status: DisposedITAT Delhi12 Sept 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Vasanti Patel, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 11Section 12ASection 143(1)Section 167(1)Section 167BSection 234C

rate 30% instead of normal slab rate applicable and surcharge has been levied @ 37% instead of assessee's claim of 15% and, further interest u/s 234C of the Act have been levied. The ld. CIT(A) has confirmed the tax levied by the AO at the flat rate ... Finance Act /- and, hence, surcharge is payable on such income @ 15% and not @37%. Similarly, as far as the levying of interest u/s 234C of the Act is concerned, it was submitted that the same is consequential. 4. Although ld. DR has defended the orders of the ld. tax authorities

Godrej Projects North Star LLP, Mumbai vs. Deputy Commissioner of Income Tax Circle41(2)(1), Mumbai

Appeal of the assessee is allowed

ITA 4258/MUM/2025[2024-25]Status: DisposedITAT Mumbai10 Sept 2025AY 2024-25

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

Section 140Section 140ASection 143Section 143(1)Section 234ASection 234BSection 234B(2)Section 250Section 39Section 94

paid on April 30,2024 1,56,23,616 1,53,72,240 Interest u/s 234B as per Retun 1,71,314 Interest u/s 234C as per Return 23.61.849 1,28,39,077 Self Assessment Tax paid on October 28, 2024 27,84,539 Refund as per Retun

Shillong Expressway Private Limited, Mumbai vs. DCIT, Circle 22(2), Delhi

ITA 2023/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalshillong Expressway Private Dcit, Limited, Circle-22(2), 601,602, 6Th Floor, Windsor Vs. Delhi. House, Off Cst Road, Kalina, Santacruz (East), Mumbai-400098 Maharastra. Pan:Aaocs3427L (Appellant) (Respondent) Assessee By Ms. Hinal Shah, Ca & Ms. Nidhi Agarwa, Ca Department By Shri Pradumna Kumar Singh, Sr. Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 03.09.2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (‘The Cit(A) In Short), Dated 15.01.2025 U/S 250 Of The Income Tax Act, 1961 For Assessment Year 2018-19. 2. At The Time Of Hearing, The Ld. Counsel For The Assessee Filed A Letter Dated 28.08.2025 & Expresses The Desire To Withdraw The Present Appeal As The Rectification Application Filed By The Assessee Was Allowed By The Ao & Substantial Additions / Disallowance Made Stood Rectified, Copy Of Such Order Is Also Placed On Records. Relevant Extract Of The Letter Is Reproduced As Under: “The Appellant Refers To The Captioned Appeal Fixed For Hearing Before The Hon'Ble 'G' Bench Of The Income Tax Appellate Tribunal, Delhi ("Tribunal") On 03 September 2025. In This Regard, The Appellant Most Humbly Submits That Ground Nos. 1, 2 & 3 Of The Captioned Appeal Are Legal Grounds. Further, Grounds Which Pertain To The Adjustments Made On Merits As Under.

Section 115JSection 143(3)Section 154Section 234CSection 250Section 40A(3)

calculating the tax liability under the normal provisions of the Act as 30% instead of 25%.  Ground No. 8: Excess levy of Interest u/s 234C of the Act With respect to the Ground Nos. 4, 5, 6, 7 & 8 of the captioned appeal, the Appellant had also filed a rectification

Deepak Pawar, New Delhi vs. ACIT Circle 43, Delhi, New Delhi

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

ITA 3552/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Aug 2025AY 2019-20

Bench: Shri M. Balaganeshdeepak Pawar, Vs. Acit, 4/47, First Floor, Circle-43, Subhash Nagar, New Delhi Delhi Pan: Avapp4384P Assessee By : Ms. Ragini Handa, Ca Revenue By: Shri Manoj Kumar, Sr. Dr Date Of Hearing 14/08/2025 Date Of Pronouncement 27/08/2025

For Appellant: Ms. Ragini Handa, CAFor Respondent: Shri Manoj Kumar, Sr. DR
Section 115BSection 147Section 148Section 148ASection 69C

interest u/s 234A of the Act. 8. The chargeability of interest u/s 234B of the Act is consequential. 9. With regard to interest u/s 234C of the Act, it is well settled law that same shall be charged only on the returned income and not on the assessed income

Kuber Vasantrao Kenjale, Pune vs. ITO Ward 6(5), Pune

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

ITA 2331/PUN/2024[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2015-16

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P Murkunde
Section 131Section 143(2)Section 234BSection 234CSection 54ESection 54F

appellant at Rs.1000 sq. mtr based on valuation report of the Registered Valuer. 4. The learned CIT(A) has erred in computing interest u/s 234C on assessed income instead of return income, resulting in consequential impact on interest u/s 234B. Just and proper relief be granted to the appellant

Ludlow Jute Company Limited Provident Fund, Kolkata vs. A.D.I.T., CPC, Bengaluru

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

ITA 2434/KOL/2024[2020-2021]Status: DisposedITAT Kolkata25 Aug 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 10(25)Section 143(1)Section 234BSection 234CSection 250

facts and in the circumstances of the case, on the disposal of the appeal there will be reduction and/or deletion of interest u/s 234C of Rs. 9,01,470/-, hence necessary direction may please be given to the A.O. to modify the computation of interest u/s 234C. 6. That

Makhanlal Gattani, Jorhat vs. ITO, Ward-1, Jorhat

Appeal of the assessee is allowed

ITA 109/GTY/2025[2019-20]Status: DisposedITAT Guwahati21 Aug 2025AY 2019-20

Bench: the date of processing u/s.143(1) by the CPC. The claim of deduction has been denied only on technical grounds and not on the merits of the claim.

Section 115JSection 143(1)Section 234CSection 250Section 80Section 80I

respect of brought forward AMT credit. 7. For that the Id. JCIT(A) was not justified in not holding that charging interest u/s 234C of the Act at Rs. 39,030/- was not in accordance with the law. For that the aforesaid charge of interest being not in accordance with

Gujarat Technological University, Ahmedabad, Vadodara vs. Deputy Commissioner of Income Tax Circle-1 Exemptions, Ahmedabad, Gujarat

In the result, the appeal of the assessee is allowed

ITA 1187/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2019-20

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The Dcit, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, V/S. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./Pan: Aaalg1109L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”] Dated 14.03.2025, For The Assessment Year (A.Y.) 2019–20, Arising Out Of The Rectification Order Passed By The Centralized Processing Centre (Cpc), Bengaluru, Under

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, Sr-DR
Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 143(1)Section 154

No.1187/Ahd/2025. Gujarat Technological University vs.D CIT 6 10. The learned CIT(A) erred in fact and in law in confirming the levy of interest u/s 234C. 11. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds

ACIT Central Circle-05, New Delhi vs. Ve Commercial Vehicles Limited, New Delhi

Appeal of the Revenue is dismissed

ITA 1411/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

dismissed. Page | 9 ITA Nos.1100, 1101 & 1411/Del/2023 19. Ground of appeal No.3 raised by the assessee is with respect to the charging of interest u/s 234C on the assessed income. 20. Heard the contentions of both the parties and perused the material available on record. It is settled law that ... interest u/s 234C is to be charged on the income declared in the return of income filed. Accordingly, the AO is directed to re-work the amount of interest u/s 234C on the income declared by the assessee in the return of income filed. With these directions, Ground of appeal

Ve Commercial Vehicles Ltd, New Delhi vs. DCIT, Central Circle 5, New Delhi

Appeal of the Revenue is dismissed

ITA 1101/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Aug 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

dismissed. Page | 9 ITA Nos.1100, 1101 & 1411/Del/2023 19. Ground of appeal No.3 raised by the assessee is with respect to the charging of interest u/s 234C on the assessed income. 20. Heard the contentions of both the parties and perused the material available on record. It is settled law that ... interest u/s 234C is to be charged on the income declared in the return of income filed. Accordingly, the AO is directed to re-work the amount of interest u/s 234C on the income declared by the assessee in the return of income filed. With these directions, Ground of appeal

Ve Commercial Vehicles Ltd, New Delhi vs. DCIT, Central Circle-5, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1100/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

hereby, dismissed. ITA Nos.1100, 1101 & 1411/Del/2023 19. Ground of appeal No.3 raised by the assessee is with respect to the charging of interest u/s 234C on the assessed income. 20. Heard the contentions of both the parties and perused the material available on record. It is settled law that interest ... charged on the income declared in the return of income filed. Accordingly, the AO is directed to re-work the amount of interest u/s 234C on the income declared by the assessee in the return of income filed. With these directions, Ground of appeal No.3 raised by the assessee

Mr. Vikram Dhondu Rao, Bangalore vs. DCIT, Circle-4(1)(1), Bangalore

ITA 2557/BANG/2024[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian, D.R
Section 139(1)Section 143(1)Section 244ASection 250Section 44ASection 90

assessee | | As per intimation u/s 143(1) | | Difference | | (A) | | (B) | | (C) | | (D) | | Interest u/s 234B | | Nil | | 7,68,419/- | | 7,68,419/- | | Interest u/s 234C | | Nil | | 1,71,645/- | | 1,71,645/- | | Total | | Nil | | 9,40,064/- | | 9,40,064/- | 3.8 However, while passing the order u/s

Shakuntala Sadanand Shet Legal Heir of Late Sadanand Sheshgiri Shet, Mumbai vs. Income Tax Officer Ward 22 3 6 Mumbai, Mumbai

In the result, the appeal of the assesse bearing ITA No

ITA 3616/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Aug 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjee

For Appellant: Shri Ronak Doshi & Pranav ZanwarFor Respondent: Shri Swapnil Choudhary – Sr AR
Section 10Section 10(2)(a)Section 115JSection 143(3)Section 234CSection 250Section 263

pertaining to share of loss from partnership firm to the computation of book profits u/s 115JB be deleted. GROUND NO. II: - LEVY OF INTEREST U/S 234C AND 234D OF THE ACT: 1. The CIT(A) erred in upholding the AO's order in levying interest u/s.234C and 234D

Birla Group Holdings Private Limited, Mumbai vs. Assisstant Commissioner of Income Tax (ACIT), Circle 2(1), Ujjain

In the result, the appeal of the assesse bearing ITA No

ITA 2494/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Aug 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeethe Birla Group Holding Vs Acit, Circle 2(1), Ujjain Private Limited, (As A Aaykar Bhavan, 127, Dewas Road, Successor To Turquoise Bharatpuri, Ujjain, Madhya Investments & Finance Pvt Pradesh, 456010. Ltd) Industry House, 1St Floor, 159, Churchgate Reclamation, Marine Lines, Mumbai-400 020 Pan: Aaacr2250C Appellant Respondent

For Appellant: Shri Ronak Doshi & Pranav ZanwarFor Respondent: Shri Swapnil Choudhary – Sr AR
Section 10Section 115JSection 143(3)Section 234CSection 250Section 263

pertaining to share of loss from partnership firm to the computation of book profits u/s 115JB be deleted. GROUND NO. II: - LEVY OF INTEREST U/S 234C AND 234D OF THE ACT: 1. The CIT(A) erred in upholding the AO's order in levying interest u/s. 234C and 234D

Writemen Media Private Limited, Bengaluru vs. Income Tax Officer, Ward-7(1)(3), Bengaluru

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

ITA 1516/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore
Section 115JSection 143(3)Section 153Section 56(2)(viib)

income under MAT provisions on the facts and circumstances of the case. iv. The learned authorities below are not justified in levying interest u/s 234C of the Act on the facts and circumstances of the case as the appellant had returned NIL income. The levy of interest u/s 234C

Anil Gala Navneet Trust, Mumbai vs. Income Tax Officer Ward 22(1)(6), Mumbai

In the result, appeal of the assessee is allowed

ITA 3010/MUM/2025[2023-24]Status: DisposedITAT Mumbai31 Jul 2025AY 2023-24

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2023-24 Anil Gala Navneet Trust Income Tax Officer, Navneet Bhavan, Ward 22(1)(6), Bhavani Shankar Road, Mumbai Vs. Nr Shardarshram Society Dadar (West), Mumbai - 400028 (Pan : Aadta5826D) (Appellant) (Respondent) Present For: Assessee : Shri Sanjay Parikh, Ca Revenue : Shri Aditya M. Rai. Sr. Dr

For Appellant: Shri Sanjay Parikh, CAFor Respondent: Shri Aditya M. Rai. Sr. DR
Section 143(1)Section 164Section 234Section 234C

234C aggregating to Rs.1,78,504/- 1. The learned CIT(A) consequently erred in charging interest u/s 2348 of Rs.54,306/-and excess interest u/s 234C of Rs.1,24,198/-. 2. Your Appellant prays that the excess interest levied in the intimation u/s 2348 and u/s 234C

Varun Batra, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

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

ITA 3205/MUM/2022[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Shri Prabhash Shankar, Am Varun Batra National Faceless Appeal Centre Flat 5, 5Th Floor, La Mer, Mistry Park, (Nfac) Kadeshwari Temple Road, Bandra Vs. West, Mumbai – 400050. Pan/Gir No. Aezpb9157L (Appellant) : (Respondent) Assessee By : None Respondent By : Ms. Kavita P. Kaushik, (Sr Dr) Date Of Hearing : 01.07.2025 Date Of Pronouncement : 31.07.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. That The Learned Commissioner Of Income Tax (Appeals), Delhi Has Grossly Erred Both In Law And, On Facts In Upholding The Determination Of Total Income Of The Appellant At Rs. 2,46,16,528/- As Against Declared Income At Rs. 2,30,52,930/- In An Order Of Assessment Dated 18.03.2016 U/S 143(3) Of The Act. 2. That The Learned Commissioner Of Income Tax (Appeals), Delhi Has Grossly Erred Both In Law & Fact In Holding That Sum Of Rs. 15,33,595/-Representing Loss On Account Of Share Trading. Varun Batra

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik, (SR DR)
Section 143(2)Section 143(3)Section 234BSection 234CSection 250Section 68Section 71Section 72

Commissioner of Income Tax (Appeals) has erred both in law and on facts in upholding the levy of interest under section 234B, and interest u/s 234C of the Act which are not leviable on the facts and circumstances of the case of the appellant.” 3. None appeared

Rajeswar Thakur, Bhawanipatna vs. Asst. Commissioner of Income Tax, Circle -1(1), Sambalpur

ITA 144/CTK/2025[2014-15]Status: DisposedITAT Cuttack21 Jul 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.143 & 144/Ctk/2025 (निर्धारण वर्ष / Assessment Years : 2012-2013 & 2014-2015) Rajeswar Thakur Pardeshpada, Near Balaji Temple Bhawanipatna, Kalahandi-766001 Vs Acit, Circle-1(1), Sambalpur Pan No. :Aaspt 7155 M (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Nishant Rao B, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21/07/2025 घोषणा की तारीख/Date Of Pronouncement : 21/07/2025 आदेश / Order Per Bench : These Two Appeals Filed By The Assessee Against The Order Of The Id. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 27.12.2024 For Assessment Years 2012-2013 & 2014-2015.

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri Nishant Rao B, Sr. DR
Section 139Section 142Section 143Section 143(3)Section 148Section 234BSection 234CSection 288A

HSEC @ 3% Rs. 22,562/- Total Tax Rs. 7,74,638/- Add: Interest u/s 234B Rs. 43088/- Add: Interest u/s 234C Rs. 9453/- Total tax and interest payable Rs. 8,27,179/- Less: Prepaid Taxes Rs. 6,85,835/--726307 Balance tax and interest payable Rs. 1,41,344/- Rounded

Ramakrishna Tarangambaoi, Hyderabad vs. DCIT., Circle-13(1), Hyderabad

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

ITA 565/HYD/2025[2022-23]Status: DisposedITAT Hyderabad30 Jun 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.565/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Ramakrishna Vs. Dy.Cit Tarangambaoi Circle 13 (1) Hyderabad Hyderabad Pan: Aawpt6919K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Srikanth Sirigadi राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 23/06/2025 घोषणा की तारीख/Pronouncement: 30/06/2025 आदेश/Order

For Appellant: C.A. Srikanth SirigadiFor Respondent: : Dr. Sachin Kumar, DR
Section 143(1)Section 234BSection 234C

directed to compute the interest u/s 234B of the Act only up to 30th June, 2023. He has further submitted that the interest u/s 234C is consequential. 4. On the other hand, the learned DR has submitted that the appeal of the assessee was dismissed by the learned