Which cases are most cited on Section 272A(2)(g)?

CIT v. Harsiddh Construction Pvt. Ltd. (244 ITR 417) — 19 citing judgments; Technologies v. CIT (195 Taxmann 323) — 9 citing judgments; 1. CIT v. Harsiddh Construction Pvt. Ltd. (157 Taxmann 52) — 5 citing judgments; U S Technologies P. Ltd. v. CIT (453 ITR 644) — 4 citing judgments.

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

BharatTax indexes 43 ITAT, High Court and Supreme Court judgments that turn on Section 272A(2)(g) of the Income Tax Act, 1961.

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

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

CIT v. Harsiddh Construction Pvt. Ltd. (244 ITR 417) is the decision most relied on for Section 272A(2)(g), cited in 19 judgments. Penalty under Section 272A(2) and 271C cannot be levied for belated TDS deposit if the amount along with interest has been paid, as this constitutes a technical or venial breach and does not cause revenue loss. The Assessing Officer's discretion to levy penalties must be exercised judiciously.

Income-tax Act, 2025: s.465

Section 272A(2)(g) 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)(g) is CIT v. Harsiddh Construction Pvt. Ltd. (244 ITR 417), cited in 19 of the 43 judgments on BharatTax that turn on this section.

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

CIT v. Harsiddh Construction Pvt. Ltd.

244 ITR 417 · 2000 · High Court

citing judgments

Penalty under Section 272A(2) and 271C cannot be levied for belated TDS deposit if the amount along with interest has been paid, as this constitutes a technical or venial breach and does not cause revenue loss. The Assessing Officer's discretion to levy penalties must be exercised judiciously.

Technologies v. CIT

195 Taxmann 323 · 2010 · High Court

citing judgments

1. CIT v. Harsiddh Construction Pvt. Ltd.

157 Taxmann 52 · High Court

citing judgments

U S Technologies P. Ltd. v. CIT

453 ITR 644 · 2023 · Supreme Court

citing judgments

Judgments on Section 272A(2)(g)

Oriental Wines, Bathinda vs. Additional Commissioner of Income Tax (TDS), Ludhiana

The appeal of the assessee stand dismissed as withdrawn

ITA 247/CHANDI/2026[2017-18]Status: DisposedITAT Chandigarh01 Sept 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.247/Chandi/2026 (िनधा"रणवष" / Assessment Year: 2017-18) Oriental Wines Acit (Tds) C/O Gold Star Hotel, Bibi Wala Road 3Rd Floor, Grandwalk बनाम/ Vs. Bhatinda, Punjab – 151001 Ferozpur Road, Ludhiana Punjab – 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaefo-2518-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 20-08-2026 घोषणाकीतारीख /Date Of Pronouncement 01-09-2026 :

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) Ld. Sr. DR

Section 250Section 272A(2)(g)

Gyam Bharati Trust, New Delhi vs. DCIT, Civic Center New Delhi

In the result, the appeal is allowed

ITA 8334/DEL/2025[2014-15]Status: DisposedITAT Delhi13 May 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Sanjay Awasthi

Section 203Section 250Section 272A(2)(g)Section 273B

Deputy Commissioner of Income Tax, Delhi vs. M/S Pci Limited, Delhi

In the result, appeal of Revenue in ITA No

ITA 4164/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR

Section 272A(2)(g)Section 273B

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)

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2681/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2680/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2679/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2678/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

Santur Builders Private Limited, Greater Kailash vs. Income Tax Officer, Ward 77(1), TDS Ward, Delhi

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

ITA 3449/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Nov 2024AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 133ASection 194CSection 201Section 201(1)Section 271CSection 272A(2)(g)

Landmark Apartment (P) Ltd., New Delhi vs. Addl.CIT (TDS), Ranhe 75, Delhi

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

ITA 2525/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Nov 2024AY 2015-16

Bench: Before Shri Mahavir Singh Before Before Shri Mahavir Singh Shri Mahavir Singh, , , , Vice Shri Mahavir Singh Vice & And & Shri Brajesh Kumar Singh Shri Brajesh Kumar Singh, Accountant Shri Brajesh Kumar Singh Shri Brajesh Kumar Singh Accountantmember Member

For Appellant: Shri Vaibhav Goel, CAFor Respondent: Shri Gireesh Kumar Kohli, Sr.DR

Section 143(3)Section 271CSection 275(1)(c)

Vardhman Buildtech P.Ltd, New Delhi vs. Jt.CIT, Range-78, New Delhi

In the result, the appeal filed by the assessee stands allowed

ITA 102/DEL/2023[2014-15]Status: DisposedITAT Delhi28 May 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Pareekvardhman Buildtech P. Ltd., Vs. Jcit, Range 78, Wz – 22A, 2Nd Floor, New Delhi. Vashista Park, Pankha Road, New Delhi – 110 046. (Pan : Aaccv6445M) (Appellant) (Respondent) Assessee By : Shri Amit Arora, Ca Shri Suresh Kapoor, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 08.05.2024 Date Of Order : 28.05.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)/National Faceless Appeal Centre (Nfac) Dated 15.11.2022 For The Assessment Year 2014-15. 2. In This Case, Assessee Was Imposed Penalty Of Rs.30,12,420/- Under Section 272A(2)(G) Of Income-Tax Act, 1961 (For Short ‘The Act’) By The Jcit In Order Dated 30.09.2016. 2 3. Brief Statement Of Facts By Assessee Before The Ld. Cit (A) Read As Under :- “Appellant Was Imposed Penalty Of Rs.3012420 Under Section 272A 2 G By Ld. Joint Commissioner Vide Impugned Order Dt. 30.09.2016. According To Him The Appellant Did Not Comply With Provision Of Section 203 Of The Act. The Appellant Has Delayed In Issuing Tds Certificate Thereby Attracting Penalty Under Section 272A 2 G Of The Income Tax Act, 1961. The Proceeding For Imposition Of Penalty Was Initiated Through A Show Cause Notice Under Section 272A 2 G Read With Section 274 1 Dated 22.03.2016 In Response To The Above Final Reply Dated 06.04.2016 Was Filed By The Appellant. The Submission Of The Appellant Was Not Considered By Ld. Joint Commissioner As A Result Penalty Of Rs.3012420 Was Imposed. Feeling Aggrieved With The Order Of Ld Joint Commissioner The Appellant Has Preferred An Appeal.”

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Amit Katoch, Sr. DR

Section 203Section 272ASection 272A(2)(g)Section 274

Paramount Villas Pvt. Ltd., New Delhi vs. JCIT, Range-76, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3446/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Feb 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M. Balaganeshparamount Villas Pvt. Ltd, Vs. Jcit, 208, Second Floor, Sikkha Range-76, Mansion Lsc, Savita New Delhi Vihar, New Delhi (Appellant) (Respondent) Pan: Aagcm6447E

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(3)Section 153ASection 272(2)(g)Section 272A(2)(g)Section 275(1)

Park Land Hospitality Ltd, New Delhi vs. JCIT Range-76, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6960/DEL/2019[2012-13]Status: DisposedITAT Delhi25 Nov 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri S.M. Singh, Sr.DR

Section 200Section 200(3)Section 272A(2)(g)Section 272A(2)(k)Section 273B

Park Land Hospitality Ltd., New Delhi vs. JCIT, Range-76, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6959/DEL/2019[2012-13]Status: DisposedITAT Delhi25 Nov 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri S.M. Singh, Sr.DR

Section 200Section 200(3)Section 272A(2)(g)Section 272A(2)(k)Section 273B

Siemens Financial Services Private Limited, Mumbai vs. National Faceless Assessment Centre, Delhi

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

ITA 849/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadalesiemens Financial Vs. National Faceless Services Pvt Ltd Assessment Plot No. 2, Sector No.2, Centre(Nfac) Kharghar Node, Navi Delhi. Mumbai – 410210. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aapcs0403H Appellant .. Respondent Appellant By : Shri. Jeet Kamdar.Ar Respondent By : Shri. Suresh Periasamy.Dr Date Of Hearing 11.10.2022 Date Of Pronouncement 14.10.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: This Appeal Is Filed The By The Assessee Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi Passed U/S 201And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Jeet Kamdar.ARFor Respondent: Shri. Suresh Periasamy.DR

Section 201Section 201(1)Section 201a

Rathi Steel & Power Ltd, New Delhi vs. ACIT Range - 78, New Delhi

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

ITA 138/DEL/2021[2014-15]Status: DisposedITAT Delhi04 Aug 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharyrathi Steel & Power Ltd., Vs. Acit 1010/121, 3Rd Floor, Range – 78 Chauhan Market, New Delhi Madanpur Khadar, Pocket-D & E, Sarita Vihar, New Delhi – 110044 Pan No. Aaacr 1435 K (Appellant) (Respondent) Assessee By Ms. Supriya Mehta, C.A. Revenue By Shri M. Baranwal, Sr. D.R. Date Of Hearing: 01.08.2022 Date Of Pronouncement: 04.08.2022 Order Per Anil Chaturvedi, Am :

Section 203Section 250Section 272A(2)(g)Section 272A(4)Section 273B