201(14). CIT v. Rishikesh Apartments Co-operative Housing Society Ltd.

253 ITR 310High Court2002#8915 most cited

What is 201(14). CIT v. Rishikesh Apartments Co-operative Housing Society Ltd. authority for?

Interest under Section 201(1A) cannot be levied if the tax payable to the revenue has already been paid, even if there was a failure to deduct tax at source, especially when the recipient has paid the full tax liability.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Rishikesh Apartments Co-operative Housing Society Ltd. · 253 ITR 310 · section 201(1A) · interest on TDS · tax deducted at source · assessee in default · tax paid · contractor paid advance tax

Sections most often in play

Section 139Section 194CSection 201Section 201(1A)Section 195Section 38Section 201(1)

Issues it is cited on

section 38right to receivemlisection 201(1a)section 194cassessee in defaultsection 201(1)advance taxsection 195section 201tax deducted at sourcesection 194

Judgments citing 201(14). CIT v. Rishikesh Apartments Co-operative Housing Society Ltd.

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 746/JPR/2025[2019-20]Status: DisposedITAT Jaipur02 Sept 2025AY 2019-20

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…ssee has paid more tax than the tax payable and refund is due, even (after) tax deducted at source is counted, in such case, there is no justification for charging interest under section 201(14). CIT Vs. Rishikesh Apartments Co-operative Housing Society Ltd. 253 ITR 310 (Guj.) Where the payer failed to deduct tax but the person has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case…

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 745/JPR/2025[2018-19]Status: DisposedITAT Jaipur02 Sept 2025AY 2018-19

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…ssee has paid more tax than the tax payable and refund is due, even (after) tax deducted at source is counted, in such case, there is no justification for charging interest under section 201(14). CIT Vs. Rishikesh Apartments Co-operative Housing Society Ltd. 253 ITR 310 (Guj.) Where the payer failed to deduct tax but the person has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case…

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 744/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…ssee has paid more tax than the tax payable and refund is due, even (after) tax deducted at source is counted, in such case, there is no justification for charging interest under section 201(14). CIT Vs. Rishikesh Apartments Co-operative Housing Society Ltd. 253 ITR 310 (Guj.) Where the payer failed to deduct tax but the person has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case…

ITO(TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 739/JPR/2025[2017-18]Status: DisposedITAT Jaipur02 Sept 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…ssee has paid more tax than the tax payable and refund is due, even (after) tax deducted at source is counted, in such case, there is no justification for charging interest under section 201(14). CIT Vs. Rishikesh Apartments Co-operative Housing Society Ltd. 253 ITR 310 (Guj.) Where the payer failed to deduct tax but the person has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case…

Commissioner, Cuttack Municipal Corporation, Cuttack vs. ITO(TDS), Cuttack

In the result, appeal of the assessee is allowed

ITA 83/CTK/2020[2014-15]Status: DisposedITAT Cuttack12 Oct 2023AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.83/Ctk/2020 (ननधाारण वषा / Assessment Year : 2014-2015) Commissioner, Vs Ito (Tds), Cuttack Cuttack Municipal Corporation, Choudhury Bazar, Dist: Cuttack Tan No. :Bbnc 00195 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Sanjeev Swain, Advs राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 31.10.2019, Passed In I.T.Appeal No.0398/2015- 16 For The Assessment Year 2014-2015. 2. The Appeal Of The Assessee Is Delayed By 25 Days For Which The Assessee Has Filed Necessary Application For Condonation Of Delay & The Affidavit. The Reason For Delay Is Mentioned To Be On Account Of Urinary Infection & High Blood Pressure & The Consequential Medical Treatment. The Affidavit Filed By The Assessee Has Not Been Controverted By The Revenue. Consequently, The Delay In Filing The Present Appeal Is Condoned & The Appeal Is Disposed Off On Merits. 3. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against Holding The Assessee As An Assessee In Default For Non-Deduction

For Appellant: Shri P.K.Mishra & Sanjeev Swain, AdvsFor Respondent: Shri Charan Dass, Sr. DR
Section 194CSection 201Section 201(1)

…Tribunal in the case of ICICI Securities Limited, passed in ITA No.1511/Mum/2022, order dated 09.11.2022. He also placed reliance on the decision of Hon’ble Gujarat High Court in the case of Rishikesh Apartments Co-op. Housing Society Ltd., reported in [2002] 253 ITR 310 (Gujarat), wherein it has been held that if the tax was duly paid and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest under section 201(1A) of the Act, especially when the contractor had paid more amount of tax by way of advance tax than what was payable by it. It was the submiss…

M/S. Rajasthan State Mines & Minerals Ltd., Udaipur vs. ACIT, Circle-TDS, Udaipur

In the result, appeals of the assessee are allowed

ITA 343/JODH/2019[2013-14]Status: DisposedITAT Jodhpur26 Nov 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri P.C. ParwalFor Respondent: Shri Girish Mehta JCIT DR
Section 206Section 206CSection 206C(7)Section 2O

…ssessee has paid more tax than the tax payable and refund is due, even tax deducted at source is counted, in such case, there is no justification for charging of interest under section 201(1 A). CIT V Rishikesh Apartments Co-operative Housing Society Limited 253 ITR 310 (Guj.)Where the entire tax payable by payee has been paid by him as advance tax and tax on self assessment, interest can’t be levied u/s 201(1 A) Solar Automobile India Private Limited V. DCIT 64 DTR 34 (Kar.) In this case hon 'ble Court in para 9 held as under "In so far as payment of interest under s. 194A [sic-201(lA)] is concerned, the inter…

Bishnu Oil Company, Kolkata vs. ITO, Ward - 31(3), Kolkata

In the result the appeal of the assessee is allowed

ITA 1560/KOL/2018[2013-14]Status: DisposedITAT Kolkata26 Sept 2018AY 2013-14

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ] Assessment Year : 2013-14

For Appellant: Shri Partha De, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.DR
Section 143(1)Section 143(2)Section 250Section 40

…of self- assessment tax, the payee have to pay the necessary tax including interest u/s 234A, 234B, 234C as applicable. In the said judgement it is also observed by ITAT that in the case of ClT vs Rishikesh Appartments Co-operative Housing Society Ltd (2002) 253 ITR 310 Gujarat, it held by the honourable High Court, that the entire tax payable by the payee on amount so received from the payer, if paid by the payee as advance tax/self assessment tax, no interest can be levied u/s 201(ia). It thus means that such non deduction of tax by the payer cannot attract the provision of sec 40(a)(ia). In this connection re…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…f assessment tax, then there was no question of levying any interest on the Assessee as the amount which was payable to the Income-tax Department have been duly paid by the Distributors. Reliance is placed on CIT Vs. Rishikesh Apartments Co-operative Housing (253 ITR 310) (Guj), 2) Further, the Assessee submits that, in the case of recipients of taxes who have claimed refund of taxes paid by them or who have filed loss return of income, there is no justification for charging of interest u/s. 201(1A) of the Act as the interest is to compensate the revenue for the loss. In the above case, the question of late depo…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…f assessment tax, then there was no question of levying any interest on the Assessee as the amount which was payable to the Income-tax Department have been duly paid by the Distributors. Reliance is placed on CIT Vs. Rishikesh Apartments Co-operative Housing (253 ITR 310) (Guj), 2) Further, the Assessee submits that, in the case of recipients of taxes who have claimed refund of taxes paid by them or who have filed loss return of income, there is no justification for charging of interest u/s. 201(1A) of the Act as the interest is to compensate the revenue for the loss. In the above case, the question of late depo…

Syndicate Bank, Patna vs. ACIT, TDS Circle, Patna

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

ITA 133/PAT/2010[2008-09]Status: DisposedITAT Patna08 Mar 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 133/Pat./2010 : Asstt. Year : 2008-09 Syndicate Bank, Vs Asstt. Commissioner Of Income Tax, Fraser Road, Tds Circle, Patna-800001 Patna (Appellant) (Respondent) Pan No. Ptns01245G Assessee By : Sh. A. K. Sarkar & Sh. Abhi Sarkar, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 08.03.2018 Date Of Pronouncement : 08.03.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.04.2010 Of Ld. Cit(A), Dhanbad, Camp Office Patna.

For Appellant: Sh. A. K. Sarkar &For Respondent: Sh. Abhay Kumar, Sr. DR
Section 133ASection 201Section 201(1)

…) of the Act was chargeable, if the tax was duly paid and that too at the time when it had become due. The reliance was placed on the judgment of the Hon’ble Gujarat High Court in the case of CIT Vs Rishikesh Apartments Co-op. Housing Society Ltd. reported at 253 ITR 310. 6. In his rival submissions, the ld. Sr. DR supported the orders of the authorities below. 7. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, the main contention of the ld. Counsel for the assessee was that the deductee has already paid the tax and this…

M/S the Right Address Ltd., Kolkata vs. The Income Tax Officer, (TDS) Ward-59(4) (TDS), Kolkata Kolkata, Kolkata

In the result, Revenue’s appeal stands dismissed and assessee’s appeals are allowed

ITA 46/KOL/2014[2008-2009]Status: DisposedITAT Kolkata16 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K.Narasimha Chary

Section 197(1)Section 201Section 201(1)

…claim compensation on the amount which ought to have been deducted and deposited and has not been done by the assessee. The learned authorised representative had relied upon the decision of CIT v. Rishikesh Apartments Co-operative Housing Society Ltd. [2002} 253 ITR 310 (Guj). In this case, it was held that there was no question of levying any interest on the assessee as the amount which was payable to the Revenue had been duly paid. 7. After perusal of the facts of the case and relevant law as on the subject, we are of the opinion that learned CIT(A) had rightly held that interest under s. 201(1A) of the Act w…

Yes Bank Ltd, Mumbai vs. ITO (TDS)3(5), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 2889/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Oct 2015AY 2008-09

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Yogesh A. TharFor Respondent: Shri Harshad S. Vengrulekar
Section 154Section 191Section 201Section 201(1)

…ta Motors Ltd. before the first appellate authority. 6. As far as levy of interest is concerned, the learned Counsel for the assessee relying upon the decision of the Hon’ble Gujarat High Court in CIT v/s Rishikesh Apartment Co–operative Society Ltd., [2002] 253 ITR 310 (Guj.), submitted that even interest under section 201(1A), cannot be levied if the deductee has shown the income and paid taxes thereon. M/s. Yes Bank Limited 6 7. The learned Departmental Representative though agreed on the proposition that no demand under section 201(1) can be raised if the deductee has shown the income and paid taxes thereon…