Section 200A(1)(c) of the Income Tax Act

The decision most relied on for Section 200A(1)(c) is Olari Little Flower Kuries (P.) Ltd. v. UOI (440 ITR 26), cited in 614 of the 58 judgments on BharatTax that turn on this section.

Leading authorities on Section 200A(1)(c)

Olari Little Flower Kuries (P.) Ltd. v. UOI
440 ITR 26 · 2022 · High Court
614
citing judgments

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

United Metals v. ITO
137 Taxmann.com 115 · 2022 · High Court
127
citing judgments

The amendment to Section 200A(1)(c) of the Income-tax Act, allowing for the levy of fees under Section 234E, is prospective in nature and applies only from June 1, 2015. Consequently, no fee under Section 234E can be levied for delayed filing of TDS/TCS statements pertaining to quarters prior to this date.

81 (Kerala); Atlas Brands (P.) Ltd. v. CIT, High Court of Karnataka
137 Taxmann.com 191 · 2022 · High Court
50
citing judgments
Superintendent Rural Hospital v. DCIT
173 ITD 575 · 2018 · ITAT
44
citing judgments

Late fee under section 234E and consequential interest under section 220(2) cannot be levied for Tax Deducted at Source (TDS) defaults that occurred prior to June 1, 2015.

True Blue Voice India (P.) Ltd. v. CCIT
158 Taxmann.com 67 · 2024 · High Court
40
citing judgments
Amaravati v. ITO, High Court of Kerala
142 Taxmann.com 81 · 2022 · High Court
33
citing judgments
191 (Karnataka); Franchise India Brands Ltd. v. CPC, ITAT Delhi
122 Taxmann.com 196 · 2020 · Reported
32
citing judgments
2.8 In Conceria International (P.) Ltd. v. ITO
157 Taxmann.com 335 · 2023 · High Court
31
citing judgments

The levy of fees under section 234E for delayed filing of quarterly TDS returns is confirmed as per the binding precedent of Conceria International (P.) Ltd. The court also considered that Section 200A(1)(c) was not introduced during the Assessment Years 2012-13.

Trib.) Govt. Girls Sr. Secondary School v. ACIT, ITAT Delhi
121 Taxmann.com 170 · 2020 · Reported
25
citing judgments
Lingeshwara Creations v. PCIT
168 Taxmann.com 383 · 2024 · High Court
20
citing judgments

Judgments on Section 200A(1)(c)

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 180/KOL/2026[2015-2016]Status: DisposedITAT Kolkata13 Apr 2026AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 179/KOL/2026[2014-2015]Status: DisposedITAT Kolkata13 Apr 2026AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 178/KOL/2026[2013-2014]Status: DisposedITAT Kolkata13 Apr 2026AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2447/PUN/2025[2014-15 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2446/PUN/2025[2014-15 24Q Q1]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1916/PUN/2025[2013-14 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

VIDHYASAGAR GIRLS HIGH SCHOOL, TAMSA,TAMSA vs. ITO TDS, NANDED

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2208/PUN/2025[2015-16 24Q Q1]Status: DisposedITAT Pune12 Feb 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. NaglaFor Respondent: Shri Sanjay Dhivare (Virtual)
Section 200ASection 200A(1)Section 234ESection 234E(2)

VIDHYASAGAR GIRLS HIGH SCHOOL, TAMSA,TAMSA vs. ITO TDS, NANDED

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2207/PUN/2025[2015-16 24Q Q4]Status: DisposedITAT Pune12 Feb 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. NaglaFor Respondent: Shri Sanjay Dhivare (Virtual)
Section 200ASection 200A(1)Section 234ESection 234E(2)

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

ITA 1709/PUN/2025[2013-14(24Q-Q2)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

SHRI SHIVAJI COLLEGE,PUNE vs. ACIT, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD

In the result, ITA.No.2049/PUN

ITA 2637/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare
Section 154Section 200ASection 234E

PUNCHSHEEL NURSING HOME,MAIN ROAD NAGROTA BAGWAN vs. ITO TDS WARD 76(3) , AAYAKAR BHAWAN DISTT CENTRE LAXMI NAGAR

In the result, both the appeals of the assessee are allowed

ITA 3320/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3065/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD 1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3064/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3063/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3061/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

M/S. EXCELLA REALTORS PRIVATE LIMITED,KOLKATA vs. I.T.O., WARD - 1(3), TDS, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2274/KOL/2024[2014-2015]Status: DisposedITAT Kolkata03 Nov 2025AY 2014-2015

Bench: Shri Manunatha G & Shri Sonjoy Sarmai.T.A. No.2274/Kol/2024 Assessment Year: 2014-15 M/S Excella Realtors Pvt. Ltd..........................................................……….…Appellant 2, Dharma Das Row, Rash Behari Avenue, W.B-700026. [Pan: Aacce1856B] Vs. Ito, Ward-1(3), Tds, Kolkata………………….…..….......……..…...…..…..Respondent Appearances By: Shri Jaydeep Chakraborty, Ar, Appeared On Behalf Of The Revenue. Shri Sallong Yaden, Addl. Cit-Dr, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : September 18, 2025 Date Of Pronouncing The Order : November 03, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Kolkata [Hereinafter Referred To As “Cit(A)”] Dated 01.10.2024, Arising Out Of The Order Passed Under Section 200A(1) Of The Income-Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Brief Facts Of The Case Are That The Assessee, M/S Excella Relators Private Limited, Is Engaged In The Business Of Construction & Land Development. A Demand Notice Was Issued By The Tds-Cpc, Kolkata, Raising A Total Demand Of ₹4,59,653. After Giving Credit For Certain Adjustments Available In The Traces Portal, An Outstanding Demand Of ₹99,482 Towards Interest Under Section 201(1A) & ₹46,400 Towards Late Fee Under Section 234E Remained Payable.

Section 200A(1)Section 200A(1)(c)Section 201Section 234E

RISE ADVERTISING PVT. LTD.,MADURAI vs. ITO, TDS , MADURAI

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

ITA 251/CHNY/2025[2016-17]Status: DisposedITAT Chennai13 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 154Section 200ASection 234ESection 250

RAMAMURTHY D.P.,PUDUCHERRY vs. ITO, TDS WARD,, PUDUCHERRY

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1742/CHNY/2025[2014-15]Status: DisposedITAT Chennai28 Aug 2025AY 2014-15

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.1741 & 1742/Chny/2025 िनधा"रण वष" /Assessment Years: 2013-14 & 2014-15

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Mrs. R. Anitha, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 234E

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