What is the leading case on Section 272A(2)(e) of the Income Tax Act?

CIT v. Prem Kumar Arjundas Luthra (HUF) (297 ITR 614) is the decision most relied on for Section 272A(2)(e), cited in 5 judgments.

How many judgments are there on Section 272A(2)(e)?

BharatTax indexes 81 ITAT, High Court and Supreme Court judgments that turn on Section 272A(2)(e) of the Income Tax Act, 1961.

Section 272A(2)(e) of the Income Tax Act

Q: Which cases are most cited on Section 272A(2)(e)?

CIT v. Prem Kumar Arjundas Luthra (HUF) (297 ITR 614) — 5 citing judgments; Noble Pictures v. JCIT (90 ITD 248) — 5 citing judgments; Indian Handloom Textiles v. ITO (68 ITD 560) — 4 citing judgments; DIT v. Malad Jain Yuvak Mandal Medical Relief Centre (250 ITR 488) — 3 citing judgments.

Income-tax Act, 2025: s.465

Section 272A(2)(e) falls under section 272A of the Income-tax Act, 1961, which corresponds to section 465 (Penalty for failure to answer questions, sign statements, Furnish information, returns or statements, allow inspections, etc) of the Income-tax Act, 2025.

Read section 465 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 272A(2)(e) is CIT v. Prem Kumar Arjundas Luthra (HUF) (297 ITR 614), cited in 5 of the 81 judgments on BharatTax that turn on this section.

Leading authorities on Section 272A(2)(e)

CIT v. Prem Kumar Arjundas Luthra (HUF)

297 ITR 614 · 2017 · High Court

citing judgments

Noble Pictures v. JCIT

90 ITD 248 · 2004 · ITAT

citing judgments

Indian Handloom Textiles v. ITO

68 ITD 560 · ITAT

citing judgments

DIT v. Malad Jain Yuvak Mandal Medical Relief Centre

250 ITR 488 · 2001 · High Court

citing judgments

Judgments on Section 272A(2)(e)

Kaoser Charitable Trust, Kannur vs. Income Tax Officer, Exemption Ward, Kannur

In the result, both the appeals of the assessee stand allowed for

ITA 486/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Aug 2025AY 2015-16

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Arun Raj, Sr AdvFor Respondent: Smt. Leena Lal, Sr. DR

Section 250(6)Section 272A(2)(e)Section 68

Central India Medical Trust, Nagpur vs. ACIT (Exemption), Nagpur

In the result, appeal of the Assessee stand allowed for statistical purposes

ITA 237/NAG/2025[2015-16]Status: DisposedITAT Nagpur20 Jun 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Rohan Loya, Ld. CAFor Respondent: Shri Anand Nagrale, Ld. Sr.DR

Section 154Section 272A(2)(e)

Shishu Kalyan Shikkha Samiti, Mahasamund vs. Income Tax Officer, Exemption Ward, Raipur

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

ITA 164/RPR/2025[2014-15]Status: DisposedITAT Raipur07 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.164/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Shishu Kalyan Shikkha Samiti Panchsheel Nagar, Mahasamund, Chhattisgarh-493 445 Pan: Aants0821N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption Ward, Raipur (C.G) ……""यथ" / Respondent

For Appellant: Mrs. Dimple Warlyani, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 10Section 139Section 250(4)Section 272A(2)(e)

Swa Dharma Shiksha Evam Samaj Kalyan Sansthan Samiti, Gwalior vs. I.T.O. (Exemption), Gwalior

Appeal is allowed

ITA 196/AGR/2024[2011-12]Status: DisposedITAT Agra17 Feb 2025AY 2011-12

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2011-12

Section 272A(2)(e)

Swargiy Gopalrao Gawande Bahuudeshiy Sanstha Bhidi, Wardha vs. ITO Ward 4, Nagpur

In the result, appeal filed by the assessee stands dismissed

ITA 457/NAG/2024[2009-10]Status: DisposedITAT Nagpur10 Feb 2025AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 11Section 139Section 147Section 272A(2)Section 272A(2)(e)Section 274

Nandasan Juth Kelavani Mandal, Mehsana vs. The Income Tax Officer, Ward- Exemption, Palanpur

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

ITA 1625/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumari.Ta. No.1625/Ahd/2024 &

For Appellant: Shri Anil Kshatriya, ARFor Respondent: Shri Rignesh Das, Sr. DR

Section 139Section 147Section 250Section 272A(2)(e)Section 69Section 80G

Nandasan Juth Kelavani Mandal, Mehsana vs. The Income Tax Officer, Ward- Exemption, Palanpur

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

ITA 1591/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumari.Ta. No.1625/Ahd/2024 &

For Appellant: Shri Anil Kshatriya, ARFor Respondent: Shri Rignesh Das, Sr. DR

Section 139Section 147Section 250Section 272A(2)(e)Section 69Section 80G

Sree Rajendra Suri Gurumandir Trust, Bengaluru vs. Income Tax Officer, (Exemption) Ward-3, Bangalore

In the result, appeal of the assessee is allowed

ITA 2020/BANG/2024[2015-16]Status: DisposedITAT Bangalore04 Dec 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2015-16 Sree Rajendrasuri Gurumandir Trust, Vs. The Income Tax Officer (Exemptions), 25 & 25/1, Jain Temple Road, Ward – 3, Vishwweswarapuram, Bengaluru. Bengaluru – 560 004. Pan : Aajts 8921 K Appellant Respondent Assessee By : Smt. Suman Lunkar, Ar. Revenue By : Shri. Subramanian, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 28.11.2024 Date Of Pronouncement : 04.12.2024 O R D E R Per Laxmi Prasad Sahuthis Appeal Is Filed By The Assessee Against The Order Passed By The National Faceless Appeal Centre (Nfac) [Din & Order No.Itba/Nfac/S/250/2023-24/1056681273 (1)] Dated 30.09.2023. 2. The Sole & Substantiating Ground Raised By The Assessee To Challenge Order Of Nfac Confirming The Penalty Levied By The Ao Of Rs.54,700/- Under Section 272A(2)(E) Of The Act, For Delay In Filing The Return Of Income. The Due Date For Filing Return Of Income Was 30.09.2015 But The Assessee Filed Its Return On 31.03.2017. Accordingly, Ao Levied Penalty Under Section 272A(2)(E) Of The Act Of Rs.54,700/-. Page 2 Of 9 3. At The Outset Of Hearing, The Learned Counsel Drew Our Attention That The Appeal Filed By The Assessee Is Barred By 328 Days. However, The Registry Has Not Raised Any Defect Memo For Delay In Filing The Appeal. An Application Dated 22.11.2024 Has Been Filed By The Assessee Stating Therein The Reasons For Delay In Filing The Assessee Which Is As Under:

For Appellant: Smt. Suman Lunkar, ARFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bengaluru

Section 12ASection 139Section 143(1)Section 272A(2)(e)Section 275(1)(c)

Guru Nank Educational Board, Jalandhar vs. CIT (Exemptions), Chandigarh

In the result, the grounds of appeal taken by the assessee are dismissed

ITA 198/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh27 Sept 2024AY 2017-18

Bench: The Same Is Heard Or Disposed Off.”

For Appellant: NoneFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 12ASection 139Section 143(3)Section 272ASection 272A(2)(e)Section 273B

Dr Nirmalkumar Phadkule Pratishthan, Solapur vs. Income Tax Officer, Solapur

In the result, appeal of the assessee is partly allowed

ITA 1321/PUN/2023[2015-16]Status: DisposedITAT Pune06 May 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1321/Pun/2023 िनधा"रण वष" / Assessment Year : 2015-16 Dr.Nirmalkumar Phadkule The Income Tax Pratishthan, V Officer, Solapur. S No.6039, Dr.Nirmalkumar S Phadkule Sabhagruh, Sidheshwar Peth, Near Sidheshwar Temple, Solapur – 413001. Pan: Aabtd2883M Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 06/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2015-16 Dated 31.10.2023. The Assessee Has Raised Following Grounds Of Appeal : Dr.Nirmalkumar Phadkule Pratishthan [A]

Section 11Section 139(1)Section 148Section 156Section 207Section 250Section 272A(2)(e)Section 27l

Sree Rajendra Suri Gurumandir Trust, Bengaluru vs. Income Tax Office, Exemptions, Ward-3, Bangalore

In the result, appeal of the assessee is allowed

ITA 754/BANG/2023[2014-15]Status: DisposedITAT Bangalore05 Dec 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2014-15

For Appellant: Smt. Suman Lumkar, A.RFor Respondent: Shri Nischal B., D.R

Section 12ASection 139(4)Section 250Section 272A(2)(e)Section 274Section 275(1)Section 275(1)(c)

Bethany Seva Sangam, Durg vs. Income Tax Officer, (Exemption) Ward-2, Raipur

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 72/RPR/2023[2012-13]Status: DisposedITAT Raipur21 Aug 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Bethany Seva Sangam C/O. Bethany College Of Nursing, Borsi, Durg (C.G.) Pan : Aaaab0776D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 12ASection 139Section 147Section 148Section 272ASection 272A(2)(e)

B.R Charitable Trust, Jammu vs. Income Tax Officer (Exemption)- Ward, Jammu

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

ITA 21/ASR/2019[2012-13]Status: DisposedITAT Amritsar18 Oct 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 11(1)Section 139Section 250Section 272ASection 272A(2)(e)Section 272BSection 4C

Santh Bhagwanbaba Shikshan Mandal, Latur vs. Income-Tax Officer (Exemption), Nanded

The appeal of the assessee is allowed in terms of our aforestated observation

ITA 554/PUN/2021[2016-17]Status: DisposedITAT Pune12 Aug 2022AY 2016-17

Bench: Shri Partha Sarathi Chaudhary & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 554/Pun/2021 करिनधा"रण वष"/ Assessment Year :2016-17 Sant Bhagwanbaba Shikshan Mandal Phule Nagar, Ahmadpur, Dist. Latur. . . . . . . . अपीलाथ" / Appellant Pan :Aacts 5514 P बनाम / V/S. Income Tax Officer (Exemption), . . . . . . . ""यथ" / Respondent Nanded – 431 601. "ारा / Appearances Assessee By : Mrs J. R. Chandekar Revenue By : Shri M. G. Jasnani सुनवाई क" तारीख / Date Of Conclusive Hearing :12/08/2022 घोषणा क" तारीख / Date Of Pronouncement :12/08/2022 आदेश / Order Per G.D. Padmahshali, Am; The Present Appeal Of The Assessee Filed Against The Order Of Commissioner Of Income Tax(Appeals), Nfac [For Short “Cit(A)”] Dt. 24/03/2017 Passed U/S 250, Which In Turn Sprung Out Of Assessment Order Of Income Tax Officer (Exemption), Nanded [For Short “Ao”] Dt. 02/11/2018

For Appellant: Mrs J. R. ChandekarFor Respondent: Shri M. G. Jasnani

Section 11Section 11(2)Section 12ASection 12A(1)(b)Section 142(1)Section 143(2)Section 143(3)Section 250

Gospel Outreach Ministries, Madurai vs. ITO Ward-2(4), Madurai

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

ITA 2085/CHNY/2019[2011-12]Status: DisposedITAT Chennai28 Mar 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: NoneFor Respondent: Shri G. Johnson, Addl. CIT

Section 139(1)Section 272(2)(e)Section 272A(2)(e)

Gospel Outreach Ministries, Madurai vs. ITO Ward-2(4), Madurai

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

ITA 2084/CHNY/2019[2009-10]Status: DisposedITAT Chennai28 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: NoneFor Respondent: Shri G. Johnson, Addl. CIT

Section 139(1)Section 272(2)(e)Section 272A(2)(e)

National Institute of Women Child and Rural Health Trust, Melur vs. JCIT, Range-II, Madurai

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

ITA 104/CHNY/2019[2010-11]Status: DisposedITAT Chennai08 Dec 2021AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 101, 102, 103 & 104/Chny/2019 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09, 2009-10 & 2010-11 M/S. National Institute Of Women The Joint Commissioner Of Child & Rural Health Trust V. Income Tax, (Niwcrht), Range –Ii, 4/1, Raja Veethi, Keelavalavu Post, Madurai. Melur – 626 106. [Pan: Aaatn 3813C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. G. Johnson, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Respondent: Shri. G. Johnson, Addl. CIT

Section 12ASection 139Section 272A(2)(e)Section 273Section 273BSection 4ASection 4C

National Institute of Women Child and Rural Health Trust, Melur vs. JCIT, Range-II, Madurai

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

ITA 103/CHNY/2019[2009-10]Status: DisposedITAT Chennai08 Dec 2021AY 2009-10

For Respondent: Shri. G. Johnson, Addl. CIT

Section 12ASection 139Section 272A(2)(e)Section 273Section 273BSection 4ASection 4C

National Institute of Women Child and Rural Health Trust, Melur vs. JCIT, Range-II, Madurai

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

ITA 102/CHNY/2019[2008-09]Status: DisposedITAT Chennai08 Dec 2021AY 2008-09

For Respondent: Shri. G. Johnson, Addl. CIT

Section 12ASection 139Section 272A(2)(e)Section 273Section 273BSection 4ASection 4C

National Institute of Women Child and Rural Health Trust, Melur vs. JCIT, Range-II, Madurai

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

ITA 101/CHNY/2019[2007-08]Status: DisposedITAT Chennai08 Dec 2021AY 2007-08

For Respondent: Shri. G. Johnson, Addl. CIT

Section 12ASection 139Section 272A(2)(e)Section 273Section 273BSection 4ASection 4C