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Income Tax Case Laws - Section: 272A


Income Tax

Cases for Section: 272A
Showing 1 to 15 of 85 Records

2014 (5) TMI 477 - ITAT MUMBAI

The ITO (TDS) 1(1), Mumbai Versus M/s. Amanraj Housing & Development Corpn.

Penalty for technical breach of law - Wrong mention of section 272A(2)(C) in place of 272A(2)(K) of the Act - Penalty u/s 272A(2)(c) - CIT(A) delete the penalty by observing that since the tax was deducted only in the last quarter of the year under c ......

2014 (4) TMI 786 - ITAT HYDERABAD

Sreemitra Estates Pvt. Ltd., Versus Addl. Commissioner of Income-tax, Range – 15, Hyderabad.

Confirmation of Penalty u/s 272A(2)(k) of the Act – Quarterly statements with details of tax deducted at source not furnished - Held that:- The paramount duty of the assessee is to remit the TDS amount within the statutory time limit - Payment of int ......

2014 (4) TMI 526 - ITAT AHMEDABAD


Penalty u/s 272A(2)(g) of the Act - Failure to furnish certificate of TDS u/s 203 of the Act – Whether the failure of the assessee to furnish the certificate in respect of tax deducted at source within the time prescribed under the relevant section 2 ......

2014 (1) TMI 1295 - ITAT COCHIN

Branch Manager Punjab National Bank Versus ITO (Intelligence)

Penalty u/s 272A(2)(c) of the Act – Stay application – Held that:- The penalty u/s 272A has to be levied by an officer not lower than a Joint Director or Joint Commissioner of Income-tax - A consequential amendment ought to have been made by the legi ......

2014 (1) TMI 387 - ITAT CUTTACK

Under Secretary & DDO, Panchayati Raj (Gram Panchayat) Versus Addl. Commissioner of Income-tax (TDS)

Penalty u/s 272A(2)(k) of the Act – No deliberate and contumacious default - Assessee contended that TDS submitted in due time – Held that:- Relying upon Section 272-A (2)(k) provides that penalty @ Rs. 100 per day may be levied if the person respons ......

2013 (12) TMI 305 - ITAT CUTTACK


Penalty u/s 272A(2)(k) – Income-tax is deducted from the contractors’/ suppliers’ bills and credited to the respective head of Central Government through book adjustment - E-TDS was filed through a franchise holder for filing of e-TDS on behalf of Go ......

2013 (11) TMI 205 - ITAT CUTTACK


Penalty u/s 272A(2)(k) – The exparte order passed by the learned CIT(A) vide order was under the challenge as to the imposition of the Penalty - Held that:- The penalty levied u/s.272A(2)(k) was cancelled for the respective assesses for the respectiv ......

2013 (5) TMI 305 - ITAT HYDERABAD

M/s. G. Pullareddy Charitable Trust Versus The DDIT (Exemptions) -II Hyderabad

Exemption u/s. 10(23C)(vi) - denial of claim - Reopening of assessment - also for filing the returns belatedly for these assessment years there was levy of penalty u/s. 272A(2)(e) - Held that:- There cannot be one authority for levying of penalty on ......

2012 (11) TMI 459 - ITAT AGRA

The Manager, Union Bank of India Versus Additional Commissioner of Income-tax, Range -3, Mathura

Penalty for failure to submit returns or statements in time - reasonable cause - No notice issued for default under section 272A (2) (k) - Held that:- There is mistake in notice as regards mentioning of clause (2) of section 272A of the Act is cover ......


Commissioner of Income Tax (TDS), Chandigarh Versus The Collector, Land Acquisition, Department of Industrial & Commerce

Non issuance of form 16A to the deductee within time as required u/s 203(1) - non ascertaining the PAN Number from the payees - penalty levied under Section 272A(2)(g)- Held that:- The explanation of the assessee for non-issuing the certificates with ......


Collector Land Acquisition Versus Additional Commissioner of Income-tax (TDS), Range

Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns - Held that :- There was only a technical and venial breach to the provisions contained in Rules 31A (2) of the Income Tax Rules, 1962 r.w.s. 200(3) requiring the assessee to submit quar ......

2012 (4) TMI 152 - ITAT BANGALORE

HTSL Community Service Trust Versus Joint Director of Income-tax (Exemptions), Range-17, Bangalore

Delay in filing return - Public Charitable trust U/S 12A - also secured recognition under section 80G(5)(vi) - levy of penalty under section 272A(2)(e) for not filing the return of income within the due date as prescribed in section 139 - assessee in ......


Commissioner of Income-tax Versus Krishna Cold Storage

Penalty u/s 272A - The assessee, who is deriving income from its business of cold storage, was required to deduct tax at source from interest payable/paid to certain creditors and in case the creditors were not liable to pay any income tax, the asses ......

2011 (5) TMI 831 - ITAT LUCKNOW

Branch Manager, Punjab National Bank Versus Additional Commissioner of Income-tax

Penalty u/s 272A - failure to file quarterly TDS returns within prescribed time - Held that:- There is no dispute that the quarterly statements were filed late by certain days, and that the tax was deducted and was paid to the credit of Government in ......

2011 (3) TMI 1030 - ITAT, Mumbai

ITO Versus Moraj Building Concepts (P) Ltd.

Penalty u/s 272A(2)(c) - Tax deducted at source - Delay ranges from 733 days to 1031 days while furnishing the return - The quarterly TDS returns ultimately were filed by the assessee voluntarily without being prompted by any notice from the departme ......

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