Section 234F of the Income Tax Act

Income-tax Act, 2025: s.428

Section 234F of the Income-tax Act, 1961 corresponds to section 428 (Fee for default in furnishing return of income) of the Income-tax Act, 2025.

Read section 428 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 234F is Sonic Biochem Extractions (P.) Ltd. v. ITO ( (25 Taxmann.com 25), cited in 63 of the 131 judgments on BharatTax that turn on this section.

Leading authorities on Section 234F

Sonic Biochem Extractions (P.) Ltd. v. ITO (
25 Taxmann.com 25 · 2012 · ITAT
63
citing judgments

Prior to the jurisdictional High Court's decision in CIT v. Samsung Electronics Co. Ltd. on October 15, 2011, the purchase of off-the-shelf software was not subject to TDS, and therefore, no disallowance under Section 40(a)(i) or 40(a)(ia) could be made.

CSC Technology Singapore Pte. Ltd. v. ADIT
19 Taxmann.com 123 · 2012 · High Court
12
citing judgments

Income is taxable in India if it accrues in India, irrespective of whether it contains a profit element. Taxability of royalty or fees for technical services (FTS) is determined based on their arising in India and payment to a resident of a contracting state under a DTAA.

Commissioner of Customs v. G.M. Exports
62 Taxmann.com 184 · 2015 · Supreme Court
4
citing judgments
JCIT (OSD) v. Merrill Lynch Capital Market Espana SA SV
112 Taxmann.com 119 · Reported
3
citing judgments

Judgments on Section 234F

Savli Taluka Secondary and Higher Secondary Employees Co Op. Credit Society Limited, Vadodara vs. The Income Tax Officer, Ward-1(2)(2), Vadodara

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

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR
Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

Aka Ausfuhrkredit-Gesellschaft Mbh, Outside India vs. Deputy Commissioner of Income-Tax Int Tax Circle 1(1)(1), Delhi

In the result, appeal of the assessee is partly allowed

ITA 1766/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115A(1)(b)Section 147Section 148Section 9Section 9(1)(vi)

Ganesh Puranchand Agrawal, Nagpur vs. ITO Ward 4(1), Nagpur

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

ITA 575/NAG/2025[2019-20]Status: DisposedITAT Nagpur17 Oct 2025AY 2019-20

Bench: Shri Pavan Kumar Gadaleganesh Puranchand Agrawal, 120, Chikli Layout, Kalamna Marketroad, ……………. Appellant Nagpur-440008, Maharashtra. Pan – Afypa6620B V/S Income Tax Officer Ward–4(1), ……………. Respondent Nagpur-440008, Maharashtra. Assessee By: Shri.Abhishek Kumar.Ar Revenue By :Shri.Surjit Kumar Saha.Sr.Dr Date Of Hearing – 17/10/2025 Date Of Order –17/10/2025

For Appellant: Shri.Abhishek Kumar.ARFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 147Section 234ASection 234FSection 271ASection 69C

Swaminathan Sukumar, Salem vs. ITO, Ward-1(6), Salem

In the result, appeal filed by the assessee is allowed

ITA 1105/CHNY/2025[2020-21]Status: DisposedITAT Chennai14 Oct 2025AY 2020-21

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

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 139Section 139(1)Section 140B(3)Section 140B(3)(i)Section 140B(3)(ii)Section 143(1)Section 143(1)(a)Section 234ASection 234F

Wpi Group Inc., New Jersey, Usa vs. DCIT, Circle Int. Tax 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITITA 1828/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Aseem Chawla, Sr. CounselFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 139(1)Section 144C(5)Section 148Section 195Section 234FSection 270ASection 9(1)(vi)Section 9(1)(vii)

Sri Bhuvaneswari Nilayam, Tirumala vs. Income Tax Officer, Ward-1(1), Guntur

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

ITA 519/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam03 Oct 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.519/Viz/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Sri Bhuvaneswari Nilayam Vs. Income Tax Officer Tirumala Ward 1(1) Pan:Aawts0401P Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Uday & Gopi, Ca राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Sr-Dr सुनवाई की तारीख/Date Of Hearing: 22/09/2025 घोषणा की तारीख/Pronouncement: 03/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Sri Bhuvaneswari Nilayam (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Addl/Jcit(A)-2,Ahmedabad (“Ld. First Appellate Authority”) Dated 15/02/2024 For The A.Y 2020-21. 2. At The Outset, It Is Noted That There Is A Delay Of 242 Days In Filing The Present Appeal Before This Tribunal. The Assessee Has Filed A Condonation Petition Accompanied By An Affidavit Explaining The Reasons For Such Delay. In This Regard, The Learned

For Appellant: Shri Uday & Gopi, CAFor Respondent: : Dr. Aparna Villuri, SR-DR
Section 11Section 143(1)

Dattaprasad Radhakisan Revgade, Hivargaon vs. ITO Ward 2, Ahmednagar

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

ITA 1897/PUN/2025[2018-19]Status: DisposedITAT Pune26 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra, Judicialmember & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1897/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Dattaprasad Radhakisan V The Income Tax Officer, Revgade, S Ward-2, Ahmednagar. At Hivargaon Post Dongargaon, Tal Aklole, Ahmednagar – 422609. Pan: Cddpr8213C Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna – Ar Revenue By Shri Ambarnath Khule – Jcit(Dr) Date Of Hearing 03/09/2025 Date Of Pronouncement 26/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19 Dated 23.06.2025 Emanating From The Assessment Order Under Section 147 R.W.S 144 Read With Section 144B Of The Income Tax Act, 1961

Section 144Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 151Section 250Section 250(6)

Rajhans Nagari Sahakari Patsanstha Maryadit, Mogalpura vs. ITO Ward 2, Ahmednagar

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

ITA 1773/PUN/2025[2018-19]Status: DisposedITAT Pune19 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1773/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Rajhans Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S. Ward-2, Pune. 1, Mogalpura, Sangamner, Tal-Sangamner, Dist-Ahmednagar, Ahmednagar – 422605. Pan: Aaaar3555J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 10/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19, Dated 20.03.2025 Emanating From Assessment Order U/S.154 Of The I.T.Act, Dated 26.11.2019. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(1)Section 143(1)(a)Section 154Section 234ASection 234FSection 250Section 250(6)Section 80P

Sudhir Appukuttan Panikassery, Mumbai vs. Income Tax Officer Circle 3, Kalyan

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

ITA 3558/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Sept 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Parag VyasFor Respondent: Ms. Kavitha Kaushik (SR DR)
Section 115JSection 139Section 139(1)Section 140ASection 140B(4)Section 143(1)Section 234BSection 234FSection 250Section 89

Indane Bottling Plant Loading and Unloading Labour Cooperative Society Ltd., Durgapur vs. ACIT, Circle 1, Durgapur

Appeal of the assessee is allowed for statistical purposes

ITA 828/KOL/2025[2018-2019]Status: DisposedITAT Kolkata20 Aug 2025AY 2018-2019

Bench: Him In Spite Of Opportunities Provided. Thereafter, The Ld. Ao Disallowed Claim Of Rs. 50,000/- Under Section 80P Of The Act & Also Added Rs.62,53,600/-

Section 148Section 234ASection 250Section 68Section 80P

Akshat Education and Charitable Trust, Anand vs. The ITO, Ward- Exemption, Vadodara

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

ITA 457/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2020-21

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.457/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-2021 Akshat Education & Charitable The Income Tax Officer, Trust, बनाम Ward (Exemption), / 5/35, Gosainu Faliyu, Vadodara. V/S. Asodar Borsad Road, Asodar, Anand-388307. (Gujarat) "थायी लेखा सं./Pan: Aaeta2211K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Cit-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 Learned Joint Commissioner Of Income Tax (Appeals)-2, Coimbatore [Hereinafter Referred To As “Ld. Cit(A)”] Dated 25.01.2025, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] For The Assessment Year 2020–21. The Impugned Order Arises Out Of The Akshat Education & Charitable Trust Vs. Ito(E) Assessment Year 2020-21

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

Charanjit Singh, Jalandhar vs. ITO- W-4(2), Jalandhar

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

ITA 681/ASR/2024[2019-20]Status: DisposedITAT Amritsar18 Aug 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. J. S. Bhasin, Adv
Section 147Section 148Section 208Section 210Section 249(4)(b)Section 250

Maganbhai Bahecharbhai Patel, Vadodara vs. Income Tax Officer Ward 1(2)(1), Vadodara

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

ITA 834/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Niraj Surti, ARFor Respondent: Shri Prateek Sharma, Sr DR
Section 115BSection 234ASection 234FSection 69A

The Jorhat Institute of Science and Technology, Jorhat vs. ITO Ward 2(3), Exem, Guwahati

Appeal of the assessee is allowed for statistical purposes

ITA 211/GTY/2024[2019-20]Status: DisposedITAT Guwahati06 Aug 2025AY 2019-20
Section 10Section 139Section 139(1)Section 139(4)Section 148Section 250

Mawaliyo Ki Dhani Dugdh Utpadak Mahila Sahakari Samiti Limited, Jaipur vs. ITO WD 7(2), Jaipur

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

ITA 890/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Anoop Bhatia, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 69C

Western Digital Technologies Inc., Bangalore vs. DCIT, International Taxation, Circle-2(1), Bangalore

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

ITITA 611/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Aug 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri Vilas V Shinde, CIT (DR)
Section 234ASection 234FSection 270A

Vardhman Infra Developers (P) Ltd., Delhi vs. Income Tax Officer Ward-78(3), New Delhi, Delhi

In the result, the assessee’s appeal is allowed

ITA 511/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.511/Del./2024, A.Y. 2014-15 Vardhman Infra Developers Income Tax Officer, (P) Ltd., 401-414, C-58, Ward-78(3), 4Th Floor, Shahpuri, Vs. Income Tax Office, Tirath Singh, Tower Dda, Laxmi Nagar, New Delhi Janakpuri, New Delhi Pan: Aadcv3838M (Appellant) (Respondent) Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2014-15 Filed By The Assessee Is Directed Against The Order Dated 18.03.2019 Of The Commissioner Of Income Tax (Appeals)-28, New Delhi [‘Cit(A)’].

Section 201Section 203Section 272A(2)(g)Section 273Section 276BSection 279(2)

Indian National Congress All India Congress Committee, New Delhi vs. DCIT, Central Circle-19, New Delhi

ITA 1609/DEL/2023[2018-19]Status: DisposedITAT Delhi21 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 139Section 139(1)Section 139(4)Section 13ASection 143(3)

Dhiren Ramanlal Shah, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, the appeal is allowed

ITA 2534/MUM/2025[2022-23]Status: DisposedITAT Mumbai14 Jul 2025AY 2022-23

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 2534/Mum/2025 (नििाारण वर्ा / Assessment Year :2022-23) Dhiren Ramanlal Shah V/S. Income Tax Officer-19(1)(1) Fc-5011, Bharat Diamond बिाम 606, Piramal Chambers, Bourse, Bandra Kurla Dr. S. S. Rao Marg, Parel, Complex, Bandra (East), Mumbai- 400012 Mumbai- 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aayps3843B Appellant/अपीलार्थी .. Respondent/प्रनिवादी

For Appellant: Shri Atul Mehta/ Mr. Uday ShahFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 139Section 139(1)Section 143Section 143(1)Section 154Section 154(3)Section 234FSection 250Section 92E

Orient Overseas Container Line Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Circle 3(2)(2), Mumbai

ITA 2129/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Jun 2025AY 2022-23
For Appellant: Shri Rajan Vora; Shri Lekh MehtaFor Respondent: Shri Krishna Kumar
Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 244ASection 44B