Section 200A of the Income Tax Act

Income-tax Act, 2025: s.399

Section 200A of the Income-tax Act, 1961 corresponds to section 399 (Processing) of the Income-tax Act, 2025.

Read section 399 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 200A is Fatehraj Singhvi v. UOI (73 Taxmann.com 252), cited in 1,778 of the 4,379 judgments on BharatTax that turn on this section.

Leading authorities on Section 200A

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.

CIT v. Vatika Township Pvt. Ltd.
367 ITR 466 · 2014 · Supreme Court
1,558
citing judgments

Taxing statutes are presumed to operate prospectively unless a clear contrary intention for retrospective application is evident. The law applicable for determining tax liability is that which stands on the first day of the assessment year, following the principle that law looks forward, not backward (lex prospicit non respicit).

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.

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.

Gajanan Constructions v. DCIT
74 Taxmann.com 6 · 2016 · ITAT
465
citing judgments

Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.

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.

Jiji Varghese v. ITO(TDS) & Ors.
443 ITR 267 · 2022 · High Court
220
citing judgments

Section 234E fee cannot be imposed for periods prior to June 1, 2015. This applies even when the processing of the return under Section 200A(c) occurred before that date.

Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others
392 ITR 457 · 2017 · High Court
217
citing judgments

Judgments on Section 200A

Superintendent of Jails Central Prision, Visakhapatnam vs. The Deputy Commissioner of Income Tax CPC (TDS), Ghaziabad

In the result, three appeals filed by the assessee are partly allowed

ITA 199/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam11 May 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

Superintendent of Jails Central Prision, Visakhapatnam vs. The Deputy Commissioner of Income Tax CPC (TDS), Ghaziabad

In the result, three appeals filed by the assessee are partly allowed

ITA 198/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam11 May 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

Superintendent of Jails Central Prision, Visakhapatnam vs. The Deputy Commissioner of Income Tax CPC (TDS), Ghaziabad

In the result, three appeals filed by the assessee are partly allowed

ITA 197/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam11 May 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

Lekhraj Corp P. Ltd., Mumbai vs. Asstt. CIT-Centreal Processing Cell-TDS, Ghaziabad

ITA 788/MUM/2021[2014-15]Status: DisposedITAT Mumbai29 Apr 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Kuldip Singhassessment Year: 2014-15 M/S. Lekhraj Corporation Acit 2(1)(2), Pvt. Ltd., Central Processing Cell- (Managing Partner – Shri Tds, Sanjeev Rajan Lekhraj), Aayakar Bhavan, Galaf, Sidhwa House, Vs. Sector – 3, Old Bmp Bldg., Vaishali, N.A. Sawant Road, Ghaziabad, Colaba, U.P. – 201010 Mumbai – 400 005 Pan: Aaccl3194P (Appellant) (Respondent) Present For: Assessee By : Shri Mukesh B. Advani, A.R. Revenue By : Shri S.N. Kabra. Sr. A.R. Date Of Hearing : 08 . 04 . 2022 Date Of Pronouncement : 29 . 04 . 2022 O R D E R Per : Kuldip Singh: The Appellant, M/S. Lekhraj Corporation Pvt. Ltd. (Hereinafter Referred To As ‘The Assessee’) By Filing The Present Appeal, Sought To Set Aside The Impugned Order Dated 15.03.2021 Passed By Commissioner Of Income Tax (Appeals) [Hereinafter Referred To As The Cit(A)] Qua The Assessment Year 2014-15 On The Grounds Inter Alia That :- “The Learned Commissioner Of Income Tax (Appeal National Faceless Appeal Centre Has Erred In Confirming The Late Fees Charged U/S 234-E Of The Income Tax Act-1961 Amounting To Rs.1,07,800/- (I.E. Rs.44,200/- In Respect Of 26Q & Rs.63,600/- In Respect To 24Q) For Late Filing Of Tds Quarterly Statements For 1St

For Appellant: Shri Mukesh B. Advani, A.RFor Respondent: Shri S.N. Kabra. Sr. A.R
Section 200Section 200ASection 234Section 234BSection 234E