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)

Permanent Magnets Ltd., Mumbai vs. DCIT - CPC (TDS), Mumbai

In the result, appeals filed by the Assessee are hereby ordered to be allowed

ITA 6436/MUM/2018[2015-16 26Q - Q1]Status: DisposedITAT Mumbai07 Aug 2019

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.6436 To 6442/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2015-16) Permanent Magnets Ltd. बिधम/ Dcit-Cpc (Tds) C/O Jayesh Sanghrajka & Co Vs. Tds Cpc, Aayakar Bhawan Llp Chartered Accountants Sector-3,Vaishali Nagar, Unit No. 405, Hind Ghaziabad. Rajasthan Centre, D.S. Phalke Road, Dadar (E), Mumbai-400014. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp2231M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Manasvi Chheda (Ar) Revenue By: Shri Mallikarjun Utture (Dr) सुनवाई की तारीख / Date Of Hearing: 05/08/2019 घोषणा की तारीख /Date Of Pronouncement: 07/08/2019

For Appellant: Ms. Manasvi Chheda (AR)For Respondent: Shri Mallikarjun Utture (DR)

Section 200Section 200(3)Section 200ASection 234ESection 272A(2)(k)

Shishu Ananta Mahavidyalaya, Khurda vs. JCIT(TDS), Bhubaneswar

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

ITA 203/CTK/2018[2012-13]Status: DisposedITAT Cuttack06 Aug 2019AY 2012-13

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.C.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR

Section 226(3)Section 272ASection 272A(2)(K)Section 272A(2)(k)Section 273B

Shishu Ananta Mahavidyalaya, Khurda vs. JCIT(TDS), Bhubaneswar

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

ITA 202/CTK/2018[2011-12]Status: DisposedITAT Cuttack06 Aug 2019AY 2011-12

For Appellant: Shri P.C.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR

Section 226(3)Section 272ASection 272A(2)(K)Section 272A(2)(k)Section 273B

Shishu Ananta Mahavidyalaya, Khurda vs. JCIT(TDS), Bhubaneswar

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

ITA 201/CTK/2018[2010-11]Status: DisposedITAT Cuttack06 Aug 2019AY 2010-11

For Appellant: Shri P.C.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR

Section 226(3)Section 272ASection 272A(2)(K)Section 272A(2)(k)Section 273B

Sai Satyam Hospitals Pvt. Ltd., Mumbai vs. Addll. CIT, TDS RG-, Thane

The appeal stands partly allowed

ITA 3220/MUM/2018[2011-12]Status: DisposedITAT Mumbai15 Jul 2019AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Dr. Prayag Jha, Advocate-Ld.ARFor Respondent: Chaudhury Arun Kumar Singh-Ld.DR

Section 200Section 206CSection 272Section 272A(2)(K)Section 272A(2)(k)Section 273B

Shri Vinay D. Narkar, Mumbai vs. Addl. CIT TDS, Thane

In the result, the appeal of the assessee in ITA

ITA 2181/MUM/2018[2012-13]Status: DisposedITAT Mumbai01 Jul 2019AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2181/Mum/2018 (नििाारण वर्ा / Assessment Year: 2012-13) Shri. Vinay D. Narkar, बिाम/ Addl. Cit(Tds), 1/3, James House, Ground Floor, B-Wing, Dsouza Wadi, Qureshi Mansion, V. Waglre Estate, Gokhale Road, Naupada, Shivaji Nagar Road No. 3, Thane-West, Thane-400604 Thane-400602 स्थायी ऱेखा सं./ Pan: Aespn7371K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Shri. Rajiv Gubgaotra (Dr) Revenue By:

For Appellant: None

Section 200(3)Section 253(3)Section 272ASection 272A(2)(k)

M/S. S.N.G. Developers Ltd., New Delhi vs. JCIT (TDS), New Delhi

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

ITA 4336/DEL/2016[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi30 Apr 2019

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2011-12 S.N.G. Developers Ltd., Vs Jcit (Tds), 112, Indraprakash Building, Range-51, 21, Barakhamba Road, New Delhi. New Delhi. Pan: Aafcs8465B (Appellant) (Respondent) Assessee By : Shri Mayank Patawari, Ca Revenue By : Shri N.K. Bansal, Sr. Dr Date Of Hearing : 29.04.2019 Date Of Pronouncement : 30.04.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30Th June, 2016 Of The Cit(A)-41, New Delhi, Relating To Assessment Year 2011-12. 2. Levy Of Penalty Of Rs.2,26,400/- U/S 272A(2)(K) By The Jcit & Upheld By The Cit(A) Is The Only Issue Raised By The Assessee In The Grounds Of Appeal. 3. Facts Of The Case, In Brief, Are That The Assessee Filed Its E-Tds Return For F.Y.

For Appellant: Shri Mayank Patawari, CAFor Respondent: Shri N.K. Bansal, Sr. DR

Section 133ASection 200Section 200(3)Section 201Section 201(1)Section 272A(2)(k)Section 273BSection 274(1)

Smv Agencies Pvt. Ltd., Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1955/DEL/2015[2006-07 (F.Y.- 2005-06)]Status: DisposedITAT Delhi22 Apr 2019

Bench: Shri G.D. Agrawal, Before Shri G.D. Agrawal, Vice & And Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Smt. Manju Yadav, AdvocateFor Respondent: Shri N.K. Bansal, Senior DR

Section 272A(2)(k)

Rajesh Bansal, Chandigarh vs. Addl. CIT (TDS), Chandigarh

In the result, the appeal of the assessee stands allowed

ITA 1447/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh05 Apr 2019AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.1447/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Pritish Goyal, CAFor Respondent: Shri Manjit Singh, CIT DR

Section 200(3)Section 250Section 272A(2)(k)

M/S Bnk Investments, Chandigarh vs. JCIT (TDS), Chandigarh

In the result, appeal of the assessee is allowed

ITA 1385/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh04 Apr 2019AY 2011-12

For Appellant: Shri Tej Mohan SinghFor Respondent: Shri Yogender Mittal,Sr.DR

Section 206ASection 272A(2)(k)

Mahavir Prasad Jian, Tonk vs. ITO, Kota

In the result, appeal of the assessee is allowed

ITA 649/JPR/2016[2011-12]Status: DisposedITAT Jaipur29 Mar 2019AY 2011-12

Bench: This Bench.

For Appellant: Shri P. C. Jain (CA)For Respondent: Shri K. C. Meena (Addl. CIT)

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

Transcoastal Cargo & Shipping Limited, Chennai vs. JCIT TDS Range 3, Chennai

In the result , the assessee’s appeal is allowed

ITA 2980/CHNY/2017[2011-12]Status: DisposedITAT Chennai06 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 2980/Chny/2017 "नधा"रण वष"/Assessment Year : 2011-12 Transcoastal Cargo & Shipping Limited, Joint Commissioner Of Income Tax, 1St Floor, Lcatholic Centre, Vs. Tds Range -3, 64, Armenian Street, Parrys, Chennai – 600 006. Chennai – 600 001. [Pan: Cheto 2642D]

For Appellant: Shri. R.K.V. Sundar, AdvocateFor Respondent: Shri. HariGovind, JCIT

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

Chief Architect (Ndr) Dgw, New Delhi vs. ACIT, New Delhi

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

ITA 2152/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi23 Oct 2018

Bench: Sh. N. K. Billaiya & Sh. Narendra Chodharyassessment Year: 2011-12 Chief Architect (Ndr) Dgw Acit Cpwd, Nirman Bhawan Vs Range- 49 New Delhi New Delhi Aaalco322R (Appellant) (Respondent)

Section 272

Nisar Mehboob Alam Khan, Aurangabad vs. Joint Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 2026/PUN/2016[2011-12]Status: DisposedITAT Pune16 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2026/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Nisar Mehboob Alam Khan N K Construction, Plot No.22, Motiwala Nagar, Opp. Mgm Hospital, अऩीऱाथी/Appellant Aurangabad …. Pan: Akgpk5798P Vs. The Jt. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Tds Range, Nashik

For Appellant: NoneFor Respondent: Ms Sabana Parveen

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

M/S Luxmi Rice Mills, Kurukshetra vs. JCIT (TDS), Karnal

In the result appeal filed by assessee stands allowed

ITA 2215/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Oct 2018AY 2010-11

Bench: Sh. N.K. Saini & Smt. Beena A. Pillaiita No. 2215/Del/2016 : Asstt. Year : 2010-11

For Appellant: Sh. Gurmeet Singh, CAFor Respondent: Smt. Ashima Neb, Sr. DR

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

The Board of Control for Cricket in India, Mumbai vs. ACIT (TDS) 2, Mumbai

In the result , the appeal of the assessee in ITA no

ITA 1999/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Oct 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1999/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ The Board Of Control For Acit (Tds) 2 Cricket In India, R.No. 701, 7 Th Floor, Wankhede Stadium, Smt. K.G. Mittal V. “D” Road, Churchgate, Ayurvedic Hospital Mumbai 400020 Bldg., Charni Road, Mumbai-400002 स्थायी ऱेखा सं./ Pan: Aaatb0186A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Nitesh Joshi Shri. Anil Sathe Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 05.09.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 1999/Mum/2017, Is Directed Against Appellate Order Date 10.01.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-60, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2011-12, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Penalty Order Dated 16.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 272A(2)(K) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2011-12. I.T.A. No.1999/Mum/2017

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. D.G Pansari , DR

Section 200(3)Section 206Section 272Section 272A(2)Section 272A(2)(k)Section 273B