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

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
5
citing judgments
Noble Pictures v. JCIT
90 ITD 248 · 2004 · ITAT
5
citing judgments
Indian Handloom Textiles v. ITO
68 ITD 560 · ITAT
4
citing judgments
DIT v. Malad Jain Yuvak Mandal Medical Relief Centre
250 ITR 488 · 2001 · High Court
3
citing judgments

Judgments on Section 272A(2)(e)

The University of Mumbai, Mumbai vs. Addl. Dir. of Income Tax-(Exempition)-RG.-2, Mumbai

In the result, assessee appeal is allowed

ITA 1465/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Nov 2021AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Saktijit Dey (Jm)

For Respondent: Shri S.N.Kabra
Section 10Section 10(22)Section 104Section 143Section 148Section 272A(2)(e)

Vaidic Shiksha Samiti, Narnaul vs. Addl.CIT, Range-2, Chandigarh

In the result, appeals of the assessee are allowed

ITA 6050/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Sept 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary

For Appellant: Sh. DharampalFor Respondent: Sh. Govind Singhal, Sr. DR
Section 10Section 139Section 143(3)Section 272A(2)(e)

Vaidic Shiksha Samiti, Narnaul vs. Addl.CIT, Range-2, Chandigarh

In the result, appeals of the assessee are allowed

ITA 6049/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary

For Appellant: Sh. DharampalFor Respondent: Sh. Govind Singhal, Sr. DR
Section 10Section 139Section 143(3)Section 272A(2)(e)

A.N. School Shiksha Samiti, Sikar vs. JCIT-Range (Exemption), Jaipur

In the result, this appeal of the assessee is allowed

ITA 252/JPR/2020[2010-11]Status: DisposedITAT Jaipur24 May 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

For Appellant: Shri Shravan Kr Gupta (Adv)For Respondent: Smt. Monisha Choudhary(JCIT)
Section 272A(2)(e)Section 272a(2)(e)Section 5

Mollarpur Naisuva, Birbhum vs. ITO (Exemptions), Ward - 2(1), Durgapur

ITA 2447/KOL/2018[2014-15]Status: DisposedITAT Kolkata20 Nov 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 272A(2)(e)

Mollarpur Naisuva, Birbhum vs. ITO (Exemptions), Ward - 2(1), Durgapur

ITA 2446/KOL/2018[2013-14]Status: DisposedITAT Kolkata20 Nov 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 272A(2)(e)

M/S Rotary Charitable Trust, Dakshina Kannada vs. Joint Commissioner of Income Tax (E) Range, Hubli

In the result, the appeals of the assessee are allowed

ITA 2614/BANG/2018[2014-15]Status: DisposedITAT Bangalore12 Jul 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)
Section 10Section 139Section 2Section 272Section 272A(2)(e)Section 273B

M/S Rotary Charitable Trust, Dakshina Kannada vs. Joint Commissioner of Income Tax (E) Range, Hubli

In the result, the appeals of the assessee are allowed

ITA 2613/BANG/2018[2013-14]Status: DisposedITAT Bangalore12 Jul 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)
Section 10Section 139Section 2Section 272Section 272A(2)(e)Section 273B

Guru Kripa Rural Development Educational and Research Trust, Bangalore vs. Joint Commissioner of Income Tax Range Exemptions, Bangalore

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

ITA 401/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Jul 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri R. Ramamurthy, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139Section 272A(2)(e)Section 273B

Guru Kripa Rural Development Educational and Research Trust, Udupi vs. Joint Commissioner of Income Tax Range Exemptions, Hubli

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

ITA 400/BANG/2019[2014-15]Status: DisposedITAT Bangalore05 Jul 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri R. Ramamurthy, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139Section 272A(2)(e)Section 273B

Guru Kripa Rural Development Educational and Research Trust, Udupi vs. Joint Commissioner of Income Tax Range Exemptions, Hubli

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

ITA 399/BANG/2019[2013-14]Status: DisposedITAT Bangalore05 Jul 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri R. Ramamurthy, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139Section 272A(2)(e)Section 273B

ITO, Exemption Ward, Ghaziabad vs. United Educational Society C/O Nimt College, Ghaziabad

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

ITA 4564/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Jun 2019AY 2009-10

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

ITO, Exemption Ward, Ghaziabad vs. United Educational Society C/O Nimt College, Ghaziabad

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

ITA 4563/DEL/2018[2008-09]Status: DisposedITAT Delhi28 Jun 2019AY 2008-09

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

United Educational Society C/O Nimt College, Ghaziabad vs. JCIT, Range- 2, Ghaziabad

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

ITA 2734/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Jun 2019AY 2009-10

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

United Educational Society C/O Nimt College, Ghaziabad vs. JCIT, Range- 2, Ghaziabad

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

ITA 2733/DEL/2018[2008-09]Status: DisposedITAT Delhi28 Jun 2019AY 2008-09

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

DCIT, Exemption Circle, Ghaziabad vs. United Educational Society C/O Nimt College, Ghaziabad

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

ITA 4393/DEL/2017[2007-08]Status: DisposedITAT Delhi28 Jun 2019AY 2007-08

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

DCIT, Exemption Circle, Ghaziabad vs. United Educational Society C/O Nimt College, Ghaziabad

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

ITA 4392/DEL/2017[2006-07]Status: DisposedITAT Delhi28 Jun 2019AY 2006-07

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

M/S. United Educational Society, Ghaziabad vs. JCIT, Ghaziabad

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

ITA 3675/DEL/2017[2007-08]Status: DisposedITAT Delhi28 Jun 2019AY 2007-08

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

M/S. United Educational Society, Ghaziabad vs. JCIT, Ghaziabad

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

ITA 3674/DEL/2017[2006-07]Status: DisposedITAT Delhi28 Jun 2019AY 2006-07

Bench: Shri Amit Shukla

For Appellant: Shri Ved Jain, Advocate
Section 11Section 139Section 142Section 147Section 148Section 272A(2)(e)

Shri Gopal Goshala Samiti, Sikar vs. Additional Commissioner of Income Tax (Exemption), Jaipur

Appeal is dismissed as withdrawn

ITA 959/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Feb 2019AY 2013-14

Bench: The Tribunal & Want To Withdraw The Same. The Ld Dr Has No Objection For The Withdrawal Of The Appeal.

For Appellant: Shri Shafi Md. Chouhan (Adv.)For Respondent: Shri Karni Dan (JCIT)
Section 272A(2)(e)