Section 200(3) of the Income Tax Act

Income-tax Act, 2025: s.397

Section 200(3) falls under section 200 of the Income-tax Act, 1961, which corresponds to section 397 (Compliance and reporting) of the Income-tax Act, 2025.

Read section 397 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 200(3) is Fatehraj Singhvi v. UOI (73 Taxmann.com 252), cited in 1,778 of the 368 judgments on BharatTax that turn on this section.

Leading authorities on Section 200(3)

Fatehraj Singhvi v. UOI
73 Taxmann.com 252 · 2016 · High Court
1,778
citing judgments

Late fees under section 234E are not applicable for periods prior to June 1, 2015, as the amendment to section 200A inserting clause (c) was effective from that date.

Kourani v. Union OF India
83 Taxmann.com 137 · 2017 · High Court
1,708
citing judgments

The fee under Section 234E for late filing of TDS/TCS statements cannot be levied retrospectively by processing an intimation under Section 200A for defaults occurring before the amendment allowing such processing.

Fateh Raj Singhvi & Ors. v. UOI
289 CTR 602 · 2016 · High Court
844
citing judgments

A fee under Section 234E cannot be levied or adjusted in an intimation under Section 200A for TDS statements pertaining to periods prior to June 1, 2015, as the enabling amendment to Section 200A(1)(c) came into effect only from that date.

Rashmikant Kundalia v. Union of India
54 Taxmann.com 200 · 2015 · High Court
702
citing judgments

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

Dundlod Shikshan Sansthan v. Union of India
63 Taxmann.com 243 · 2015 · High Court
397
citing judgments

The imposition of fees for late filing of TDS/TCS returns prior to the Finance Act, 2015 amendments was not illegal, and the Rajasthan High Court found no justification to interfere with such compensatory fees.

Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others
392 ITR 457 · 2017 · High Court
217
citing judgments
137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI
115 Taxmann.com 345 · 2020 · High Court
178
citing judgments

The Madras High Court has upheld the validity of the levy of fees under Section 234E and penalties under Section 271H, finding the charging provision to be Section 234E, with the power to levy existing from 01/07/2012.

Krishak Bharati Cooperative Ld v. DCIT
23 Taxmann.com 265 · 2012 · High Court
147
citing judgments

The rule of consistency does not override the correct application of law and should not be applied if it leads to an anomalous outcome.

Rohitasava Chand v. CIT
306 ITR 242 · 2008 · High Court
59
citing judgments

Receipt of a non-compete fee, even if it does not alter the assessee's business structure, impairs the carrying on of their activity, constituting a loss of a source of income.

Dr. Amrit Lai Mangal v. Union of India
62 Taxmann.com 310 · 2015 · High Court
58
citing judgments

Section 234E of the Income Tax Act, 1961, which levies a fee for delayed filing of TDS statements, is intra vires the Constitution. However, this fee cannot be levied for statements filed prior to June 1, 2015.

Judgments on Section 200(3)

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

ITA 1289/PUN/2023[2013-14 Q2 (FORM 24Q)]Status: DisposedITAT Pune29 Feb 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

For Appellant: Mr Rohit Tapadiya [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

ITA 1288/PUN/2023[2013-14 Q3 (FORM 26Q)]Status: DisposedITAT Pune29 Feb 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

For Appellant: Mr Rohit Tapadiya [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

ITA 1287/PUN/2023[2013-14 Q3 (FORM 26Q)]Status: DisposedITAT Pune29 Feb 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

For Appellant: Mr Rohit Tapadiya [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

ITA 1286/PUN/2023[2013-14 Q2(FORM 26Q)]Status: DisposedITAT Pune29 Feb 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

For Appellant: Mr Rohit Tapadiya [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

Yashashree Builders and Developers, Pune vs. Income Tax E Assessment, Pune

In the result, the appeal is dismissed

ITA 997/PUN/2023[2014-15]Status: DisposedITAT Pune28 Feb 2024AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.997/Pun/2023 Assessment Year 2014-15 Yashashree Builders & Developers, Vs. Ito, Tds-3, Swami Suryakiran Society, Pune S.No.16/16, Vishal Nagar, Pimple Nilakh, Pune 411027 Maharashtra Pan : Aabyf1726C Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sourabh Nayak
Section 200(3)Section 200ASection 234ESection 246Section 250

Techmobia Digital Solutions Pvt. Ltd., New Delhi vs. DCIT, Circle-76(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2022[2013-14]Status: DisposedITAT Delhi18 Jan 2024AY 2013-14

Bench: Dr. B. R. R. Kumar, Shri Yogesh Kumar Us

For Appellant: Sh. Shailesh Gupta, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 194ISection 200(3)Section 201Section 23Section 234ESection 246

Moodabidre Town Municipality, Moodubidire vs. The Income Tax Officer, (TDS), Mangalore

The appeal is partly allowed

ITA 2/PAN/2020[2015-16]Status: DisposedITAT Panaji01 Sept 2023AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 002/Pan/2020 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: None for AssesseeFor Respondent: Shri B. Y. Chavan
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

Shri. Kadarmohideen Yusuff Basha, Salem vs. ITO, TDS Ward, Salem

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

ITA 761/CHNY/2023[2015-16]Status: DisposedITAT Chennai22 Aug 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.761/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 Shri Kadarmohideen Yusuff Basha, Vs. The Income Tax Officer, 4/59, Bharathi Street, Swarnapuri, Tds Ward, Salem, Tamil Nadu 636 004. Salem. [Pan:Aakpy3214A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 22.08.2023 घोषणा की तारीख /Date Of Pronouncement : 22.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 14.03.2023 Relevant To The Assessment Year 2015-16. 2. The Appeal Of The Assessee Is Filed With A Delay Of 26 Days In Filing The Appeal Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay In The Form Of An Affidavit Mentioning The Reasons For Delay In Filing The Appeal. By Referring To The Above Affidavit, The Ld. Counsel For The Assessee Has Submitted That There Is Reasonable Cause

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 200(3)Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 309/NAG/2022[2019-2022 Qtr-4]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 308/NAG/2022[2019-2020 Qtr. 3]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 307/NAG/2022[2019-2020 QtR-3]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 306/NAG/2022[2019-2022 Qtr-2]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 305/NAG/2022[2019-2020 Qtr-2]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 304/NAG/2022[2019-2022 Qtr-1]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 303/NAG/2022[2019-2022]Status: HeardITAT Nagpur18 Jul 2023AY 2019-2022

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 302/NAG/2022[2018-2019 Qtr-4]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 301/NAG/2022[2018-19 Qtr-1]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 300/NAG/2022[2017-2018 Qtr-3]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 299/NAG/2022[2016-2017 Qtr-4]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

In the result, all the above fourteen appeals filed by the assessee stands dismissed

ITA 298/NAG/2022[2016-2017 Qtr-4]Status: HeardITAT Nagpur18 Jul 2023

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur
Section 200Section 234E