Section 271H of the Income Tax Act

Income-tax Act, 2025: s.461

Section 271H of the Income-tax Act, 1961 corresponds to section 461 (Penalty for failure to furnish statements, etc) of the Income-tax Act, 2025.

Read section 461 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 271H is Fatehraj Singhvi v. UOI (73 Taxmann.com 252), cited in 1,778 of the 181 judgments on BharatTax that turn on this section.

Leading authorities on Section 271H

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.

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.

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.

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.

Agra) (iv) K K Khullar v. DCIT
44 ITR 529 · 1962 · Supreme Court
47
citing judgments

Each income tax assessment year is a self-contained period, and the rule of res judicata does not apply, meaning decisions from one assessment year are not binding on subsequent assessment years.

Chandigarh (iii) Meeraj Estate & Developers v. DCIT
116 ITD 301 · 2009 · ITAT
46
citing judgments

The case is cited for its relevance to provisions concerning Tax Deducted at Source (TDS) and Tax Collected at Source (TCS), particularly in relation to amendments introduced by the Finance Bill, 2012, including Section 234E.

Judgments on Section 271H

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 712/PUN/2021[2014-15(26Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 711/PUN/2021[2014-15 (24Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 710/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 709/PUN/2021[2013-14 (24Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

M/S Omkar Refractories P Ltd, Nashik vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

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

ITA 708/PUN/2021[2013-14 (24Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.692 To 697/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 C. L. Shirole, Vs. Acit, (Cpc)-Tds, 1120, Purushottam Apartment, Ghaziabad. Model Colony, Shivajinagar, Pune- 411016. Pan : Aaafc8318F Appellant Respondent आयकर अपील सं. / Ita Nos.707 To 712/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Omkar Refractories P. Vs. Acit, (Cpc)-Tds, Ltd., Ghaziabad. E 28/1, Malegaon Midc, Sinnar, Nashik- 422103. Pan : Aaaco7462M Appellant Respondent Assessee By : Shri Kiran Sanmane Shri Sanket Milind Joshi Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 30.09.2022 : Date Of Pronouncement : 30.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By Two Different Assessees Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 31.10.2021 & Ita No.707 To 712/Pun/2021 23.07.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Twelve Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.692/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kiran Sanmane
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)