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

Lingeshwara Creations v. PCIT (168 Taxmann.com 383) — 20 citing judgments; 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)(k)?

BharatTax indexes 249 ITAT, High Court and Supreme Court judgments that turn on Section 272A(2)(k) of the Income Tax Act, 1961.

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

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

Lingeshwara Creations v. PCIT (168 Taxmann.com 383) is the decision most relied on for Section 272A(2)(k), cited in 20 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.

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

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

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

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

Haryana Distillery Ltd. v. JCIT

97 Taxmann.com 571 · Reported

citing judgments

Judgments on Section 272A(2)(k)

The Maharashtra State Co Op Marketing Federation Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 45/MUM/2015[2009-10]Status: DisposedITAT Mumbai18 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.45/Mum/2015 (निर्धारण वषा / Assessment Year: 2009-10) The Maharashtra State Co-Op. Addl. Cit (Tds) बिधम/ Marketing Federation Limited, Range-3, Mumbai-400002. Kanmoor House, Narsi Natha St., Vs. Masjid, Mumbai-400009 स्थामी रेखा सं./जीआइआय सं ./Pan/Gir No. Aaaat 6218 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : None प्रत्मथी की ओय से/Respondent By : Shri Uday Bhaskar Jakke

For Appellant: NoneFor Respondent: Shri Uday Bhaskar Jakke

Section 2(31)Section 200Section 200(3)Section 204Section 272ASection 272A(2)(k)

Varad Fashiions P. Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, the assessee’s appeals for assessment years 2009-10

ITA 7755/MUM/2014[2010-11]Status: DisposedITAT Mumbai07 Oct 2016AY 2010-11

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Nitin Joshi &For Respondent: Ms. Radha Katyal Narang

Section 272A(2)(k)

Varad Fashiions P. Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, the assessee’s appeals for assessment years 2009-10

ITA 7754/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Oct 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Nitin Joshi &For Respondent: Ms. Radha Katyal Narang

Section 272A(2)(k)

Rohit Lalit Sanghavi, Mumbai vs. Asst CIT RG (3), Mumbai

In the result, the appeal filed by the assessee for the assessment year

ITA 5252/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Sept 2016AY 2010-11

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11

For Appellant: Ms. Rutuja N. PawarFor Respondent: Shri. Nitin Waghmode

Section 206Section 271Section 271ASection 271BSection 271CSection 271DSection 271ESection 271FSection 271GSection 271H

The Bhatia General Hospital, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5587/MUM/2014[2011-12]Status: DisposedITAT Mumbai23 Sept 2016AY 2011-12

Bench: Shri D. Karunakara Rao & Shri Ravish Soodi.T.A. No.5587/M/2014 (Assessment Year:2011-2012) फनाभ/ The Bhatia General Hospital, Add. Cit (Tds), Range-3, Nana Chowk, Tardeo Road, K.G. Mittal Hospital, Vs. Mumbai – 400 007. Charni Road, Mumbai. स्थामी रेखा सं./ Pan : Aaatt3440K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri R.V. ShahFor Respondent: Shri N.P. Singh, CIT - DR

Section 272A(2)(k)

Kailash Mahal Co. Op Housing Society Ltd, Mumbai vs. Addl CIT (TDS) RG 2, Mumbai

In the result, appeal of the assessee is allowed

ITA 1687/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Sept 2016AY 2011-12

Bench: Shri G.S.Pannu & Shri Amarjit Singhkailash Mahal Co.Op. Hsg.Ltd., 50, Kailas Mahal Pedder Road, Cumbala Hill, Mumbai 400 026. Pan:Aaabk 0348M ...... Appellant Vs. The Addl. Cit (Tds), Range-2, 701, Smt. K.G.Mittal Hospital, Charni Road(W), Mumbai - 400 002 .... Respondent Appellant By : Shri S.C. Agarwal Respondent By : Shri Deepak Ripote Date Of Hearing : 21/07/2016 Date Of Pronouncement : 21/09/2016

For Appellant: Shri S.C. AgarwalFor Respondent: Shri Deepak Ripote

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

Log5 Communications P.Ltd, Mumbai vs. DCIT TDS 2(1), Mumbai

In the result, appeal of the assessee is partly allowed, as above

ITA 4117/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Aug 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh: (A.Y : 2010-11) Log5 Communications Pvt. Ltd. Vs. Dcit, Tds-(2)(1), 303, Saurabh Cooperative Society, Mumbai (Respondent) Andheri Kurla Road, Chakala, Andheri (E), Mumbai 400 093 Pan : Aabct9950C (Appellant)

For Appellant: Shri Rohit SinghFor Respondent: Shri Deepak Ripote

Section 272A(2)(k)

District Public Relation Officer, Faridabad vs. JCIT, Gurgaon

In the result, both the appeals are allowed

ITA 2370/DEL/2014[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi18 Aug 2016

Bench: Shri R.S. Syal, Am & Shri N.K. Choudhry, Jm

For Appellant: Shri M.K. Dudeja, Advocate

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

St Anthony'S Institute, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, appeal of the assessee stands allowed

ITA 7756/MUM/2014[2009-10]Status: DisposedITAT Mumbai03 Aug 2016AY 2009-10

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 200(3)Section 206Section 271A(2)(k)Section 272ASection 272A(2)(k)

Bank of India Goregaon West Branch, Mumbai vs. Addl CIT (TDS) RG 1, Mumbai

ITA 542/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Jul 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2010-11 M/S. Bank Of India, Addl. Cit (Tds), Goregaon West Branch, Range – 1, Creado House, K.G. Mittal Building, Next To Municipal School, Vs. Charni Road, Station Road, Mumbai - 400002 Goregaon (West), Mumbai – 400 062 Pan: Aaacb0472C (Appellant) (Respondent) Present For: Assessee By : Shri Mukesh Kumar, Sr. Manager Revenue By : Shri C.W. Angolkar, D.R. Date Of Hearing : 19.07.2016 Date Of Pronouncement : 27.07.2016 O R D E R

For Appellant: Shri Mukesh Kumar, Sr. ManagerFor Respondent: Shri C.W. Angolkar, D.R

Section 272A(2)(k)

Shreerang Mercantile (I) P.Ltd, Mumbai vs. Addl CIT (TDS) 3, Mumbai

ITA 7495/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10

Bench: S/Shri Rajendra & C.N. Prasadआयकर आयकर अपील अपील संसंसंसं./Ita/7495, 4599 & 4600/Mum/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 वष" Shreerang Mercantile (I) Pvt. Ltd. Addl.Cit, (Tds)-3, Room No.1001 501, Shreerang House, 5Th Floor Smt. K.G. Mittal New Marine Lines Ayurvedic Hospital Bldg., Vs. Mumbai-400 020. Charni Road Pan:Aadcs 0954 M Mumbai-400 020. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri N. Sathya Moorthy-Dr Assessee By: Shri Dharmendra M. Shah सुनवाई क" तारीख / Date Of Hearing: 19.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 27.07.2016 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)केकेकेके अ"तग"त धारा अ"तग"त अ"तग"त आदेश अ"तग"त आदेश आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders Dated 8.10.2014 & 19.5.2014, Of The Cit(A)-14 The Assessee Has Filed The Appeals For The Above Mentioned Three Years.Issue Involved In All The Appeals Is About Levy Of Penalty U/S.272A(2)(K)Of The Act,For Filing Quarterly Returns In Form Number 24Q/ 26Q Belatedly.So,We Are Adjudica - Ting All The Appeals By Single Order.

For Appellant: Shri Dharmendra M. ShahFor Respondent: Shri N. Sathya Moorthy-DR

Section 200(3)Section 254(1)Section 272A(2)(K)Section 272A(2)(k)Section 273B

Seafarer'S Welfare Fund Society, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

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

ITA 4570/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Jul 2016AY 2010-11

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 4568, 4569 & 4570/Mum/2014 ("नधा"रण वष" / Assessment Year:2008-09 To 2010-11 Seafarer’S Welfare Fund The Addl. Cit (Tds), बनाम/ Scoeity, Range-3, Vs. Commerce House,1St Floor, Mumbai Curimbhoy Road, Ballard Estate, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacts 6282J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri N.J. Jawker ""यथ" क" ओर से/Respondent By: Shri Kailash Gaikwad

For Appellant: Shri N.J. JawkerFor Respondent: Shri Kailash Gaikwad

Section 272A(2)(K)

Seafarer'S Welfare Fund Society, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

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

ITA 4569/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10

For Appellant: Shri N.J. JawkerFor Respondent: Shri Kailash Gaikwad

Section 272A(2)(K)

Seafarer'S Welfare Fund Society, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

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

ITA 4568/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Jul 2016AY 2008-09

For Appellant: Shri N.J. JawkerFor Respondent: Shri Kailash Gaikwad

Section 272A(2)(K)

Secutech Automation (India) P.Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

ITA 961/MUM/2014[2009-10]Status: DisposedITAT Mumbai21 Jul 2016AY 2009-10

Bench: S/Sh.Rajendra & C.N. Prasadआयकर आयकर अपील अपील संसंसंसं./Ita.S./961-963/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 To2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Secutech Automation(India)Pvt.Ltd. Addl.Cit(Tds)Range-4 Nararyan Bhuvan,D L Vaidya Rd. K G Mittal Ayurvedic Hospital Bldg. Vs. Dadar,Mumbai-400028 Charni Road. Pan:Aaics 2475 F (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri N. Satya Moorthy-Dr Assessee By: Shri Dharmesh Shah सुनवाई क" तारीख / Date Of Hearing: 21.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 21.07.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders,Dated 18/12/2013 Of The Cit (A)-14,Mumbai The Assessee Has Filed The Appeals For The Above-Mentioned Three Assessment Years(Ay.S.).Issue Involved In All The Appeals Is About Levy Of Penalty U/S.272A(2)(K)Of The Act,For Filing Quarterly Returns In Form Number 24Q/26Q Belatedly.So,We Are Adjudicating All The Appeals By Single Order.

For Appellant: Shri Dharmesh shahFor Respondent: Shri N. Satya Moorthy-DR

Section 200Section 206Section 254(1)Section 272A(2)(K)

Sriniwas Akkepelli Gadipelli, Mumbai vs. Addl CIT TDS RG 3, Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 426/MUM/2015[2009-10]Status: DisposedITAT Mumbai19 Jul 2016AY 2009-10

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargi.T.A. No.426/M/2015 (Assessment Year: 2009-2010) I.T.A. No.427/M/2015 (Assessment Year: 2010-2011) फनाभ/ Shri Srinivas Akkepelli Gadipelli, Addl. Cit-Tds, Range-3, R.No.Ag-22, Ganesh Murti Mumbai. Vs. Nagar, Cuffe Parade Rd, Colaba, Mumbai -400005. स्थामी रेखा सं./ Pan : Aafpg5738E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant By : Shri Srinivas Akkepelli Gadipelli प्रत्मथी की ओय से/ Respondent By : Shri C.W. Angolwkar, Sr. Ar

For Appellant: Shri Srinivas AkkepelliFor Respondent: Shri C.W. Angolwkar, Sr. AR

Section 272A(2)(k)

Central Govt. Health Scheme, Mumbai vs. Addl CIT (TDS) RG 2, Mumbai

In the result, appeal of the assessee is allowed

ITA 112/MUM/2015[2011-12]Status: DisposedITAT Mumbai19 Jul 2016AY 2011-12

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.112/Mum/2015 (निर्धारण वषा / Assessment Year: 2011-12) Central Govt. Health Scheme Addl. Cit (Tds) Ddo Cghs Gr. Floor South Wing Range-2 701 Smt. Kg Mittal बिधम/ Pratishtha Bhavan 101, M.K. Road, Ayurvedic Hospital Bldg. Vs. Mumbai-400 020. Charni Rd.(W) Mumbai-2. स्थामी रेखा सं./जीआइआय सं ./Pan/Gir No. Mum 00388D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri S.S. Savale प्रत्मथी की ओय से/Respondent By : Shri Uday Bhaskar Jakke

For Appellant: Shri S.S. SavaleFor Respondent: Shri Uday Bhaskar Jakke

Section 2(31)Section 200Section 200(3)Section 204Section 272ASection 272A(2)(k)

Oriental Bank of Commerce, Mumbai vs. Addl CIT (Ttds) RG 1, Mumbai

In the result, the assessee’s appeal is allowed

ITA 7219/MUM/2014[2010-11]Status: DisposedITAT Mumbai05 Jul 2016AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. No. 7219/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Oriental Bank Of Commerce Addl. Cit (Tds), Range-1, बनाम/ 483, Aman Chambers, Mumbai Veer Sawarkar Marg, Prabhadevi, Vs. Mumbai-400 025 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaco 0191 M (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Ms. Radha Keetyal Narang

For Appellant: NoneFor Respondent: Ms. Radha Keetyal Narang

Section 272A(2)(k)