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)

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4661/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Apr 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4660/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Apr 2017AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4659/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Apr 2017AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

Aspandiar R. Irani & Gustad R. Irani, Thane vs. CIT (A)-1, Thane

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

ITA 3051/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Apr 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Devendra Jain (AR)For Respondent: Shri Suman Kumar (DR)
Section 133Section 200(3)Section 206Section 253Section 254(1)Section 272A(2)Section 272A(2)(c)Section 272A(2)(k)

Export Inspection Agency, Mumbai vs. ITO (TDS) 2(3)

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

ITA 1272/MUM/2015[2011-12]Status: DisposedITAT Mumbai13 Apr 2017AY 2011-12

Bench: Shri B.R. Baskaran (Am)& Ramlal Negi (Jm)

Section 206Section 272A(2)(k)

Bhurmal Baxiram Jain, Mumbai vs. Addl CIT TDS, Thane

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

ITA 4805/MUM/2016[2009-10]Status: DisposedITAT Mumbai12 Apr 2017AY 2009-10

Bench: Shri D. Karunakara Rao

For Appellant: Shri N.A. KulkarniFor Respondent: Ms. Beena Santosh, DR
Section 200(3)Section 272A(2)(k)

Gulam Mustafa Khan, Thane vs. Addl CIT TDS RG, Mumbai

ITA 4207/MUM/2016[2010-11]Status: DisposedITAT Mumbai12 Apr 2017AY 2010-11

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4206/Mum/2016 & आयकर अपील सं./I.T.A. No. 4207/Mum/2016

For Appellant: Dr. Anupama Singla, Ld. DR
Section 272ASection 272A(2)(k)

Gulam Mustafa Khan, Thane vs. Addl CIT TDS RG, Mumbai

ITA 4206/MUM/2016[2009-10]Status: DisposedITAT Mumbai12 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4206/Mum/2016 & आयकर अपील सं./I.T.A. No. 4207/Mum/2016

For Appellant: Dr. Anupama Singla, Ld. DR
Section 272ASection 272A(2)(k)

Arpanna Developments P.Ltd, Mumbai vs. ITO (TDS) 1(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3323/MUM/2015[2013-14(26Q-Q4)]Status: DisposedITAT Mumbai31 Mar 2017

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष

For Appellant: NoneFor Respondent: Shri M C Omi Ningshan
Section 200Section 200(3)Section 200ASection 234ESection 272A(2)(k)

Allahabad Bank, Naktala Branch, Kolkata vs. JCIT, TDS RG.57, Kolkata

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

ITA 1384/KOL/2014[2010-2011]Status: DisposedITAT Kolkata22 Mar 2017AY 2010-2011

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1384/Kol/2014 ("नधा"रण वष" / Assessment Year :2010-2011) Allahabad Bank, Vs. Jcit(Tds), Range-57, 10B, Middleton Row, 8Th Floor, Naktala Branch, 364/23A, Nsc Bose Road, Kolkata-700071 Kolkata-700040 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Cala 06329 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Tapas Dutta, Advocate राज"व क" ओर से /Revenue By : Md. Ghayas Uddin, Jcit सुनवाई क" तार"ख / Date Of Hearing : 23/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 22/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2010-2011, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-Xvi, Kolkata, In Appeal No.138/Cit(A)-Xvi/Jcit,R-57/13-14/Kol, Dated 28.02.2014, Which In Turn Arises Out Of An Order Passed By The Jt.Commissoner Of Income Tax-Tds (Ao),U/S.272A(2)(K)/274 Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 08.12.2011. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Quarterly Tds Returns Late Therefore The Assessing Officer (Tds) Imposed Penalty On The Assessee U/S 272A(2)(K) Of The Act At Rs.50,336/- 3. The Captioned Appeal Is Time Barred By 32 Days. The Assessee Filed Petition For Condonation Of Delay In Filing The Said Appeal. The Assessee Explained The Reasons For Delay Stating That Assessee Is A Schedule Bank

For Appellant: Shri Tapas Dutta, AdvocateFor Respondent: Md. Ghayas Uddin, JCIT
Section 1Section 206ASection 249Section 272Section 272A(2)(k)

Sharepro Services (India) P.Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

ITA 5186/MUM/2014[2008-09]Status: DisposedITAT Mumbai22 Mar 2017AY 2008-09
For Appellant: Shri Kirit J. ShethFor Respondent: Shri A.K. Nayak
Section 199Section 200(3)Section 206Section 272A(2)(k)

Mmj Exports Pvt. Ltd., Kolkata vs. JCIT, RG-58(TDS), Kolkata

In the result, the appeal of the assessee is allowed

ITA 666/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Manoj Kr. Tiwari, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT
Section 272A(2)(k)Section 273B

Abhinav Knowledge Services P.Ltd, Mumbai vs. ITO (TDS) 1(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 7211/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Jan 2017AY 2010-11

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Ms. Chaitee Londhe, ARFor Respondent: Shri B.S. Bist, DR
Section 206Section 272A(2)(k)

ITO TDS 3(3), Mumbai vs. Syncom Formulations (India ) Ltd, Mumbai

ITA 3913/MUM/2014[2007-08]Status: DisposedITAT Mumbai10 Jan 2017AY 2007-08

Bench: Shri Rajendra, A.M. & Shri Pawan Singh,J.M. आयकर अपील सं./Ita No.3913/Mum/2014,िनधा" िनधा" िनधा"रण वष" िनधा" रण वष" रण वष" /Assessment Year: 2007-08 रण वष" Income Tax Officer(Tds)-3(3) M/S. Syncom Formulations (India) Ltd. 1010, 10Th Floor, Gala-7, Niraj Industrial Estate Smt. K.G. Mittal Ayurvedic Hospital Off, Mahakali Caves Road, Andheri(E) Vs. Bldg., Charni Road(W) Mumbai-400 093. Mumbai-400 002. Pan: Aafcs 6794 R (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Ms. Beena Santosh Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 10.01.2017 घोषणा की तारीख / Date Of Pronouncement: 10.01.2017 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)के अ"तग"त आदेश के अ"तग"त आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra A.M.- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order,Dated 10/03/2014,Of The Cit (A)-14,Mumbai The Assessing Officer(Ao) Has Filed The Present Appeal.While Examining The Records Of The Assessee, He Found That The Assessee Had Filed The Tds Returns After The Due Dates That Were Required To Be Filed At The End Of Every Quarter Under The Provisions Of Section 200(3) Read With Rule 31A Of The Income Tax Rules,1962 (Rules).He Further Found That The Quarterly Statement Of Tds In Form Number 24Q & 26Q Was Required To Be Filed On Its Specified Dates Were Also Not Filed.He Compiled The Delay In Submission The Tds Returns For The Ay.2007-08 As Under: Quarter No. Of Days Delay Tds Amount Penalty Amount (In Rs.) 24-Q1 976 22000 22000

For Appellant: NoneFor Respondent: Ms. Beena Santosh
Section 200Section 200(3)Section 201Section 254(1)Section 272A(2)(k)

Eagle Couriers, Mumbai vs. Addl CIT (TDS) RG 1, Mumbai

In the result, assessee’s appeal is allowed

ITA 3865/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Jan 2017AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Appellant: Ms. Devki ShahFor Respondent: Shri B.S. Bist
Section 194ASection 200(3)Section 272A(2)(k)Section 40a

Havistha Steel Fab P.Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

In the result, assessee’s appeal is allowed

ITA 341/MUM/2015[2010-11]Status: DisposedITAT Mumbai30 Nov 2016AY 2010-11

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2010-11 M/S. Havistha Steel Fab P. Ltd., Addl. Commissioner Of It 302, Oxford, Swapana Nagari, (Tds), Range-1, Yogi Hills, Vs. Mumbai Mulund, Mumbai - 400080 Pan: Aaach6987Q (Appellant) (Respondent) Present For: Assessee By : Shri M. Subramanian, A.R. Revenue By : Shri Vijay Kumar Soni, D.R. Date Of Hearing : 06.09.2016 Date Of Pronouncement : 30.11.2016 O R D E R

For Appellant: Shri M. Subramanian, A.RFor Respondent: Shri Vijay Kumar Soni, D.R
Section 272A(2)(k)

M/S. Remunerative Project Cell, New Delhi vs. JCIT, New Delhi

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

ITA 959/DEL/2014[2011-12]Status: DisposedITAT Delhi04 Nov 2016AY 2011-12

Bench: Shri R.S. Syalassessment Year : 2011-12 Remunerative Project Cell, Vs. Jcit, 16Th Floor, Civic Centre, Range-51, Minto Road, New Delhi. New Delhi. Pan : Delr19631D

For Appellant: Dr. Ram Samujh, AdvocateFor Respondent: Shri N.K. Bansal, Sr.DR
Section 200(3)Section 206A(3)Section 272A(2)(k)Section 273B

Raza Paper Mart, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, these three appeals are allowed

ITA 3790/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Oct 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 Raza Paper Mart, Addl. Cit (Tds) Rg 3 Shop No.3, Opp. Atlanta बनाम/Vs. Mumbai- Indl. Estate, G.M. Link, Rd, Ett Bhatti Geregaon (E) Mumbai-400063 (Appellant) (Revenue) P.A. No. Mumr19395F Appellant By Shri Bhupendra Shah (Ar) Revenue By Shri B.S. Bist (Dr) सुनवाई क" तार"ख/Date Of Hearing : 20/10/2016 आदेश क" तार"ख /Date Of Order: 31/10/2016

Section 272ASection 272A(2)Section 272A(2)(k)

Turbo Travels India P.Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 4961/MUM/2014[2009-10]Status: DisposedITAT Mumbai26 Oct 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4961/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Turbo Travels India Pvt. The Additional बनाम/ Ltd., Commissioner Of Income V. 105, Doctor House, Tax – (Tds), Pedder Road, Range 3, Mumbai -400026. 10 Th Floor, Smt. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road, Mumbai – 400002. "थायी लेखा सं./Pan : Aaact 4767 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Saurabh Deshpande
Section 2Section 200(3)Section 272ASection 272A(2)(k)

Rani Grover, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, appeals of the assessee for all three assessment years are allowed

ITA 6334/MUM/2014[2008-09]Status: DisposedITAT Mumbai19 Oct 2016AY 2008-09

Bench: Shri R.C.Sharma & Shri Pawan Singh

For Appellant: Shri Bhupendra Shah (AR)For Respondent: Shri K.C. Kanojia (DR)
Section 197Section 253Section 272ASection 272A(2)(k)