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)

M/S Jas Telecom Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Range-16, Bangalore

In the result, appeals filed by assessee stands allowed partly

ITA 3251/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Jul 2020AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Manjeet Singh, Addl.CIT
Section 200Section 200(3)Section 271BSection 272A(2)(k)Section 274

Raviraj Relampaddu, Navi Mumbai vs. DCIT 23(1), Mumbai

In the result, appeal is allowed

ITA 2919/MUM/2016[2010-11 QUARTER - 4]Status: DisposedITAT Mumbai13 Mar 2020

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

For Appellant: Ms. Radha HalbeFor Respondent: Smt. Jyothilakshmi Nayak
Section 271CSection 272A(2)(k)Section 276BSection 39

M/S. Honest Marketing Pvt.Ltd, Nashik vs. Joint Commissioner of Income Tax, Nashik

In the result, the appeal of assessee is dismissed

ITA 673/PUN/2017[2011-12]Status: DisposedITAT Pune06 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Rajesh Gawali
Section 200(3)Section 272(2)(k)Section 272A(2)(k)

M/S. Setu Ahmednagar, Ahmednagar vs. Addl. Commissioner of Income Tax, (TDS), Pune

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

ITA 2466/PUN/2017[2011-12]Status: DisposedITAT Pune21 Feb 2020AY 2011-12

Bench: Shri George Mathan, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Hari KrishanFor Respondent: Shri Deepak Garg
Section 200(3)Section 272(2)(k)Section 272A(2)(k)

Medsave Healthcare (Tpa) Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2938/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi22 Jan 2020

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Suresh Sharma, (Employee)For Respondent: Shri Sunil Kr. Yadav, Sr. DR
Section 272A(2)(k)

Mmj Exports Private Limited, Kolkata vs. JCIT (TDS), Range - 58, Kolkata

In the result, appeal filed by the assessee is allowed

ITA 18/KOL/2019[2011-12]Status: DisposedITAT Kolkata10 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.18/Kol/2019 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 200Section 272A(2)(k)Section 273B

Mahanadi Coalfields Limited, Jharsugudha vs. JCIT(TDS), Bhubaneswar

In the result, all the three appeals of the assessee are dismissed

ITA 222/CTK/2019[2011-12]Status: DisposedITAT Cuttack08 Jan 2020AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 272A(2)(k)Section 273B

Mahanadi Coalfields Limited, Jharsugudha vs. JCIT(TDS), Bhubaneswar

In the result, all the three appeals of the assessee are dismissed

ITA 221/CTK/2019[2009-10]Status: DisposedITAT Cuttack08 Jan 2020AY 2009-10

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 272A(2)(k)Section 273B

Mahanadi Coalfields Limited, Jharsugudha vs. JCIT(TDS), Bhubaneswar

In the result, all the three appeals of the assessee are dismissed

ITA 220/CTK/2019[2008-09]Status: DisposedITAT Cuttack08 Jan 2020AY 2008-09

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 272A(2)(k)Section 273B

M/S.Blue Star Construction Co., Mumbai vs. Addl. CIT, Thane

In the result, appeal of the assessee is allowed

ITA 4610/MUM/2018[2011-12]Status: DisposedITAT Mumbai13 Dec 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem/S Blue Star Construction Co. V. Addl. Commissioner Of Income-Tax Near Shankar Mandir Tax Tds Raigad, Thane Opp. Shirke Plant Sh-54 Uran Panvel Road Tal., Uran Raigad – 400 702, Thane Pan: Aaffb3087E (Appellant) (Respondent) Assessee By : Shri D.Y. Pandit Department By : Ms. Kavita P.Kaushik

For Appellant: Shri D.Y. PanditFor Respondent: Ms. Kavita P.Kaushik
Section 200Section 200(3)Section 206CSection 272Section 272ASection 272A(2)(K)

The District Mining Officer, Shajapur vs. J C I T (TDS), Indore

In the result, the finding of Ld

ITA 49/IND/2019[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

The District Mining Officer, Shajapur vs. ITO (TDS), Ujjain

In the result, the finding of Ld

ITA 48/IND/2019[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

The District Mining Officer, Shajapur vs. J C I T (TDS), Ujjain

In the result, the finding of Ld

ITA 47/IND/2019[2011-12]Status: DisposedITAT Indore28 Nov 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

The District Mining Officer, Shajapur vs. I T O (TDS), Ujjain

In the result, the finding of Ld

ITA 46/IND/2019[2011-12]Status: DisposedITAT Indore28 Nov 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

The District Mining Officer, Shajapur vs. The Joint Commissioner (TDS), Indore

In the result, the finding of Ld

ITA 45/IND/2019[2010-11]Status: DisposedITAT Indore28 Nov 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

The District Mining Officer, Shajapur vs. ITO (TDS), Ujjain

In the result, the finding of Ld

ITA 44/IND/2019[2010-11]Status: DisposedITAT Indore28 Nov 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

The District Mining Officer, Shajapur vs. The Joint Commissioner, Indore

In the result, the finding of Ld

ITA 43/IND/2019[2009-10]Status: DisposedITAT Indore28 Nov 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

The District Mining Officer, Shajapur vs. ITO (TDS), Ujjain

In the result, the finding of Ld

ITA 42/IND/2019[2009-10]Status: DisposedITAT Indore28 Nov 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 206CSection 272A(2)(k)

Mancare Pharmaceuticals Private Limited, Mumbai vs. Addl. Commissioner of Income Tax TDS Range, Thane

In the result, the appeal is allowed

ITA 2402/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Oct 2019AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: Mr. Awadhesh Kumar, ARFor Respondent: Ms. JothilakshmiNayak, DR
Section 200(3)Section 234ESection 272A(2)(k)

Star Quenchers Spirit P.Ltd, Aurangabad vs. Joint Commissioner of Income Tax, Nashik

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

ITA 591/PUN/2017[2011-12]Status: DisposedITAT Pune30 Aug 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.591/Pun/2017 िनधा"रण वष" / Assessment Year : 2011-12 Star Quenchers Spirit P. Ltd., Flat No.5, Sukhakarta Sankul, Garkheda, Aurangabad-431001. .......अपीलाथ" / Appellant Tan : Nsksi2333G बनाम / V/S. Jcit, Tds Range, ……""यथ" / Respondent Nahik. Assessee By : Shri S. N. Puranik Revenue By : Mrs. Shabana Parveen सुनवाई क" तारीख / Date Of Hearing : 28.08.2019 घोषणा क" तारीख / Date Of Pronouncement : 30.08.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Aurangabad Dated 02.12.2016 For The Assessment Year 2011-12. 2. The Grounds Raised By The Assessee Are As Under :- “1. Commissioner Of Income Tax Appeals Has Erred In Confirming The Penalty U/S 272A(2)(K) R.W.S. 200(3) Of Rs.1,09,304/- Same May Please Be Deleted. 2. Cit(A) Has Erred In Not Cancelling The Penalty Order By Cit, As Said Order Is Without Prejudice & Sufficient Opportunity U/S 274, Hence Bad In Law. 3. Appellant Prays For Just & Equitable Relief.

For Appellant: Shri S. N. PuranikFor Respondent: Mrs. Shabana Parveen
Section 272A(2)(k)Section 274