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

Income-tax Act, 2025: s.465

Section 272A(2)(k) 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)(k) is Lingeshwara Creations v. PCIT (168 Taxmann.com 383), cited in 20 of the 249 judgments on BharatTax that turn on this section.

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

Lingeshwara Creations v. PCIT
168 Taxmann.com 383 · 2024 · High Court
20
citing judgments

Late fees under Section 234E cannot be imposed while processing TDS applications under Section 200A if Section 200A was not in effect during the relevant assessment years.

CIT v. Harsiddh Construction Pvt. Ltd.
244 ITR 417 · 2000 · High Court
19
citing judgments

Penalty under section 272A(2) cannot be levied for mere technical or venial breaches of tax law, especially when the revenue has not suffered any loss due to the assessee's actions.

Technologies v. CIT
195 Taxmann 323 · 2010 · High Court
9
citing judgments
1. CIT v. Harsiddh Construction Pvt. Ltd.
157 Taxmann 52 · High Court
5
citing judgments
U S Technologies P. Ltd. v. CIT
453 ITR 644 · 2023 · Supreme Court
4
citing judgments
Haryana Distillery Ltd. v. JCIT
97 Taxmann.com 571 · Reported
3
citing judgments

Judgments on Section 272A(2)(k)

Cummins College of Engineering for Women, Pune vs. Additional Commissioner of Income-Tax

The appeal is dismissed as withdrawn

ITA 1014/PUN/2016[2011-12]Status: DisposedITAT Pune22 Feb 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Withdrawal ApplicationFor Respondent: Dr. Vivek Agrawal
Section 272A(2)(k)

Pravin Chatarbhuj Bajaj, Ahmednagar vs. Additional Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 933/PUN/2016[2011-12]Status: DisposedITAT Pune09 Feb 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.933/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Pravin Chatarbhuj Bajaj, M/S. Hi-Tech Engineers, Plot No.F-68, Midc Area, अऩीऱाथी/Appellant Ahmednagar …. Pan: Adhpb0700E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune

For Appellant: Shri Pramod ShingteFor Respondent: Shri Hitendra Ninawe
Section 192Section 198Section 199Section 200Section 200(3)Section 272A(2)(k)

Janardan Nirman Pvt. Ltd., Kolkata vs. JCIT, (TDS), Range-57, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1822/KOL/2016[2010-11]Status: DisposedITAT Kolkata12 Jan 2018AY 2010-11

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 1822/Kol/2016 Assessment Year : 2010-11 Janardan Nirman Pvt. Ltd. -Vs- Ito, Ward-1(1), Burdwan [Pan: Aaccj 0540 R] (Appellant) (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT
Section 200(3)Section 272A(2)(k)

Sheetal Shelters P.Ltd, Mumbai vs. ITO 5(3)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 964/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Dec 2017AY 2012-13

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 200(3)Section 206Section 272A(2)(k)

Ketan Sevantilal Vakharia, Mumbai vs. Addl CIT TDS RG 2, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 964/MUM/2014[2011-12]Status: DisposedITAT Mumbai22 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 200(3)Section 206Section 272A(2)(k)

M/S. Uttaranchal State Co-Operative Bank Ltd., New Delhi vs. Addl. CIT (TDS), Dehradun

In the result, appeal filed by the assessee is allowed

ITA 4498/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Nov 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Kuldip Singhin Ita No. 4498/Del/2016 Assessment Years: 2012-13 Uttaranchal State Co-Operative Vs. Addl. Cit (Tds), Bank Ltd., C/O M/S. Rra Dehradun Taxindia, D-28, South Extension Part-1, New Delhi (Applicant) (Respondent) (Pan: Mrtu00683E) Assessee By: Shri Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate Revenue By: Shri Kaushlendra Tiwari, Sr. Dr

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Kaushlendra Tiwari, Sr. DR
Section 200(3)Section 206Section 272A(2)(k)Section 3

Ambience Developers & Infrastructure P. Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 628/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi12 Oct 2017

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri T.R. Talwar, AdvocateFor Respondent: Shri B.P. Singh, Senior DR
Section 272A(2)(k)

Ambience Developers & Infrastructure P. Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 627/DEL/2015[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi12 Oct 2017

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri T.R. Talwar, AdvocateFor Respondent: Shri B.P. Singh, Senior DR
Section 272A(2)(k)

M/S. Stallion Finstock Pvt.Ltd., Ahmedabad vs. The Jt. CIT, TDS Range, Ahmedabad

In the result, all three appeals of the assesse are allowed for statistical purposes

ITA 2323/AHD/2013[2012-13]Status: DisposedITAT Ahmedabad05 Oct 2017AY 2012-13
For Appellant: Shri H.V. Vasa, CAFor Respondent: Shri N.P. Patel, Sr DR
Section 249(2)Section 272A(2)(k)

M/S. Stallion Finstock Pvt.Ltd., Ahmedabad vs. The Jt. CIT, TDS Range, Ahmedabad

In the result, all three appeals of the assesse are allowed for statistical purposes

ITA 2322/AHD/2013[2011-12]Status: DisposedITAT Ahmedabad05 Oct 2017AY 2011-12
For Appellant: Shri H.V. Vasa, CAFor Respondent: Shri N.P. Patel, Sr DR
Section 249(2)Section 272A(2)(k)

M/S. Stallion Finstock Pvt.Ltd., Ahmedabad vs. The Jt. CIT, TDS Range, Ahmedabad

In the result, all three appeals of the assesse are allowed for statistical purposes

ITA 2321/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad05 Oct 2017AY 2010-11
For Appellant: Shri H.V. Vasa, CAFor Respondent: Shri N.P. Patel, Sr DR
Section 249(2)Section 272A(2)(k)

M/S. Bony Polymers Pvt. Ltd., New Delhi vs. JCIT, Gurgaon

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

ITA 3273/DEL/2014[2006-07]Status: DisposedITAT Delhi29 Sept 2017AY 2006-07

Bench: Shri R. K. Panda & Before Suchitra Kamble

For Appellant: Sh. Ashwani Taneja & Sh. Shantanu Jain, AdvFor Respondent: Sh. R.C. Dandey, Sr. DR
Section 200(3)Section 272A(2)(k)

Visa Chemical Industries, Thane vs. Addl CIT TDS RG, Thane

In the result the appeals of the assessee are allowed

ITA 4179/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri C.N. Prasad

For Appellant: Shri M. Subramanian, AdvocateFor Respondent: Shri Purushotam Kumar
Section 272A(2)(k)

Visa Chemical Industries, Thane vs. Addl CIT TDS RG, Thane

In the result the appeals of the assessee are allowed

ITA 4178/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Sept 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri C.N. Prasad

For Appellant: Shri M. Subramanian, AdvocateFor Respondent: Shri Purushotam Kumar
Section 272A(2)(k)

Jwala Logistic Pvt. Ltd., Baroda vs. The Income Tax Officer, TDS Ward-1, Baroda

In the result, appeal filed by the assessee is allowed

ITA 2806/AHD/2014[2012-13]Status: DisposedITAT Ahmedabad11 Sept 2017AY 2012-13

Bench: Shri Pramod Kumar & Shri Mahavir Prasad

For Appellant: Ms. Kajal R. Shah, C.AFor Respondent: Shri Prasoon Kabara, Sr. D.R
Section 200(3)Section 206C(3)Section 272A(2)(k)

The Civil Surgeon Cum Suprintendent, Jhabua vs. JCIT(TDS), Indore

In the result, the appeal of the assessee stands allowed

ITA 307/IND/2016[2009-10]Status: DisposedITAT Indore25 Jul 2017AY 2009-10
Section 272ASection 272A(2)(k)Section 27g

Marol Nand Dham Udyog Prermesises Co Op Society Ltd, Mumbai vs. Addl CIT Cir RG 2, Mumbai

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

ITA 4047/MUM/2015[2012-13]Status: DisposedITAT Mumbai23 Jun 2017AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: --- None ---For Respondent: Ms.Arju Garodia
Section 200(3)Section 206Section 272Section 272(2)(k)Section 272A(2)(k)

Visa Chemical Industries, Thane vs. Addl CIT TDS RG, Thane

In the result, the appeal of assessee is allowed

ITA 4177/MUM/2016[2009-10]Status: DisposedITAT Mumbai26 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Visa Chemical Industries Addl. Cit Tds Rg S-6 Ratnamanjuah Industries Quareshi Manison, Gokhale Compound, Naupada Vs. Rd, Naupada Thane-400602 Thane-400602 Pan No.Aacfv2308L Appellant .. Respondent .. Shri M Subramanian, Ar Assessee By Revenue By .. Shri Pradeep Kumar Singh, Dr .. Date Of Hearing 18-05-2017 Date Of Pronouncement .. 26-05-2017 O R D E R Per Mahavir Singh, Jm:

Section 200(3)Section 272A(2)(K)Section 272A(2)(k)

Argus Golden Trades India Ltd., Jaipur vs. JCIT, Jaipur

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

ITA 522/JPR/2016[2011-12]Status: DisposedITAT Jaipur24 May 2017AY 2011-12
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Rajendra Jha (JCIT)
Section 272A(2)(K)Section 273B

Bhagirath Beaings P.Ltd, Mumbai vs. Addl CIT (TDS)RG 1, Mumbai

In the result appeal filed by assessee is allowed

ITA 7095/MUM/2014[2010-11]Status: DisposedITAT Mumbai05 May 2017AY 2010-11

Bench: Shri Shamim Yahaha & Shri Pawan Singhbhagirath Bearings Pvt. Ltd. Addl. Cit (Tds) Range-1, Room No. 801, 8Th Floor, 6, Dr. Bhogilal Bhavan, 5Th Mamlatdar Wadi, Vs. K.G. Mittal Ayurvedic Hospital Malad (W), Mumbai-400064. Building, Charni Road, Mumbai-400002 (Appellant) (Respondent)

For Appellant: Sh. P.R. Raiyani (AR)For Respondent: Sh. Suman Kumar-DR
Section 200(3)Section 253Section 254(1)Section 272Section 272A(2)(k)Section 273B