Section 206C of the Income Tax Act

The decision most relied on for Section 206C is Kourani v. Union OF India (83 Taxmann.com 137), cited in 1,708 of the 81 judgments on BharatTax that turn on this section.

Leading authorities on Section 206C

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.

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.

Anglo French Textile Company Ltd. v. CIT
23 ITR 101 · 1953 · Supreme Court
21
citing judgments

Profits attributable to a Permanent Establishment (PE) in India can be conservatively estimated, such as by applying a percentage of global profits to Indian sales, when the PE's activities in India are minimal.

CIT v. Adisankara Spinning Mills (P.) Ltd.
362 ITR 233 · 2014 · High Court
14
citing judgments
Chandmal Sancheti v. ITO
72 Taxmann.com 237 · 2016 · ITAT
13
citing judgments
Lampmaster Wolters India P. Ltd. v. ITO
141 Taxmann.com 149 · 2022 · ITAT
12
citing judgments
383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. v. ITO
139 Taxmann.com 535 · 2022 · High Court
11
citing judgments
G.K. Traders v. ITO
143 Taxmann.com 425 · 2022 · ITAT
10
citing judgments
Jiji Varghese v. Income Tax Officer (TDS)
139 Taxmann.com 339 · 2022 · High Court
8
citing judgments
Eurotech Maritime Academy (P.) Ltd. v. Income Tax Officer (TDS)
137 Taxmann.com 63 · 2022 · High Court
7
citing judgments

Judgments on Section 206C

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)

INCOME TAX OFFICER, DELHI vs. INDO SPIRITS, DELHI

Appeal is partly allowed

ITA 3344/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Jan 2026AY 2022-23
Section 143(3)Section 68

JUNEJA SIZE AND COAL WASH PVT. LTD,NIKHIL BUNGLOW, PHASE-III vs. ITO TDS-1 BHOPAL , BHOPAL

In the result appeal of the assassee is allowed for statistical

ITA 207/IND/2025[2013-14]Status: DisposedITAT Indore30 Dec 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 206CSection 234ESection 246ASection 250Section 253

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 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

KARTHIKEYA HOTELS,HYDERABAD vs. INCOME TAX OFFICER TDS, WARD-1(4), HYDERABAD

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

ITA 1446/HYD/2025[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: the Tribunal. Shri D. Veera Reddy, being the partner of the assessee and who looks after the affairs of the assessee, has filed an affidavit explaining the reasons that, the appeal relates to proceedings under Section 206C of the Income Tax Act, 1961 and that the order of Ld. CIT(A) dated 27.02.2025 was received by email on 27.02.2025. The partner of the assessee was not well and was having medical issues which required frequent visits to the hospitals and upon performing various procedures

Section 206CSection 206C(7)

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER WARD 1, LATUR

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

ITA 2473/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER WARD 1, LATUR

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

ITA 2472/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER WARD 1, LATUR

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

ITA 2471/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER, WARD 1, LATUR

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

ITA 2470/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

DHIRAJ GIRIDHAR MHASKE,LATUR vs. INCOME TAX OFFICER WARD 1, PUNE

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

ITA 2469/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

DHARMENDRA SHARMA,GWALIOR vs. JURISDICTIONAL ASSESSING OFFICER, GWALIOR

In the result, the appeal of the Assessee as well as the revenue are allowed for statistical purposes

ITA 232/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Dharmendra Sharma, Vs. Jurisdictional Assessing In Front Of Narcotics Officer, Office, Ramkala Nagar, Ward-2(1), Morar, Gwalior Gwalior (Appellant) (Respondent) Pan: Fejps7901J Jurisdictional Assessing Vs. Dharmendra Sharma, Officer, In Front Of Narcotics Office, Ward-2(1), Gwalior Ramkala Nagar, Morar, Gwalior (Appellant) (Respondent) Pan: Fejps7901J

For Appellant: Shri Mahesh Agarwal, CAFor Respondent: Shri Sukesh Kumar Jain, CIT (DR)
Section 143(3)Section 206CSection 44A

INCOME TAX OFFICER-2(1), GWALIOR, GWALIOR vs. DHARMENDRA SHARMA, GWALIOR

In the result, the appeal of the Assessee as well as the revenue are allowed for statistical purposes

ITA 210/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Dharmendra Sharma, Vs. Jurisdictional Assessing In Front Of Narcotics Officer, Office, Ramkala Nagar, Ward-2(1), Morar, Gwalior Gwalior (Appellant) (Respondent) Pan: Fejps7901J Jurisdictional Assessing Vs. Dharmendra Sharma, Officer, In Front Of Narcotics Office, Ward-2(1), Gwalior Ramkala Nagar, Morar, Gwalior (Appellant) (Respondent) Pan: Fejps7901J

For Appellant: Shri Mahesh Agarwal, CAFor Respondent: Shri Sukesh Kumar Jain, CIT (DR)
Section 143(3)Section 206CSection 44A

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 578/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 577/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 576/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2018-19
Section 206C

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 575/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

MRS. CHAINA MONDAL,ASANSOL vs. ITO, TDS, WARD-4(3), ASANSOL

In the result, all the captioned appeals of the assessee allowed for 8

ITA 197/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.193 To 197/Kol/2024 Assessment Years: 2013-14 To 2017-18 Mrs. Chaina Mondal……….……..……………………….……….……….……Appellant Sumath Pally, S B Gorai Road, Asansol, W.B - 713301.. [Pan: Adzpm9906B] Vs. Ito, Tds Ward-4(3), Asansol……..….……..……………….....……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 13, 2025 Date Of Pronouncing The Order : November 18, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders All Dated 08.12.23 Of The Commissioner Of Income Tax (Appeals)-21, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 250

MRS. CHAINA MONDAL,ASANSOL vs. ITO, TDS WARD-4(3), ASANSOL

In the result, all the captioned appeals of the assessee allowed for 8

ITA 196/KOL/2024[2016-17]Status: DisposedITAT Kolkata18 Nov 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.193 To 197/Kol/2024 Assessment Years: 2013-14 To 2017-18 Mrs. Chaina Mondal……….……..……………………….……….……….……Appellant Sumath Pally, S B Gorai Road, Asansol, W.B - 713301.. [Pan: Adzpm9906B] Vs. Ito, Tds Ward-4(3), Asansol……..….……..……………….....……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 13, 2025 Date Of Pronouncing The Order : November 18, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders All Dated 08.12.23 Of The Commissioner Of Income Tax (Appeals)-21, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 250

MRS. CHAINA MONDAL ,ASANSOL vs. ITO, TDS WARD 4(3), ASANSOL

In the result, all the captioned appeals of the assessee allowed for 8

ITA 195/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Nov 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.193 To 197/Kol/2024 Assessment Years: 2013-14 To 2017-18 Mrs. Chaina Mondal……….……..……………………….……….……….……Appellant Sumath Pally, S B Gorai Road, Asansol, W.B - 713301.. [Pan: Adzpm9906B] Vs. Ito, Tds Ward-4(3), Asansol……..….……..……………….....……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Pankaj Pandey, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 13, 2025 Date Of Pronouncing The Order : November 18, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders All Dated 08.12.23 Of The Commissioner Of Income Tax (Appeals)-21, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 250

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