How many judgments cite CIT v. Rajinder Kumar?

32 judgments on BharatTax cite CIT v. Rajinder Kumar (362 ITR 241), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Rajinder Kumar come up under?

It is most often cited in judgments turning on Section 143(3), Section 40(a)(ia), Section 139, Section 142(1), Section 145(3), Section 194A.

CIT v. Rajinder Kumar

362 ITR 241High Court2014#3695 most cited

What is CIT v. Rajinder Kumar authority for?

Section 40(a)(ia) of the Income Tax Act should be interpreted in a fair, just, and equitable manner, considering the objective of ensuring scrupulous implementation of TDS provisions to augment revenue and prevent loss to the government.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Rajinder Kumar · Section 40(a)(ia) · TDS provisions · disallowance · fair interpretation · equitable interpretation · revenue loss · tax due

Sections most often in play

Section 143(3)Section 40(a)(ia)Section 139 Section 142(1)Section 145(3)Section 194A Section 201(1)Section 234B

Read the full judgment

Issues it is cited on

section 145(2)disallowance under section 40(a)(ia)section 24(b)section 40a(2)(b)icds section 192 rejection of books of account section 201(1)assessee in default section 40(a)section 40(a)(ia)section 201

Judgments citing CIT v. Rajinder Kumar

M/S. Shree Balaji Grit Udyog, Gurgaon vs. ITO, Rewari

The appeal is dismissed

ITA 5476/DEL/2016[2012-13]Status: DisposedITAT Delhi09 Nov 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Joginder Singh, Assessment Year: 2012-13 M/S Shree Balaji Grit Ito, Udyog, Near Sbi, Ward-3, बनाम/ Rao Prasad Sadan, Rewari Vs. Nh8, Dharuhera Dist. Rewari-123106 ("नधा%&रती /Assessee) (राज"व /Revenue) P.A. No.-Abmfs6461N

Section 143(1)Section 143(2)Section 143(3)Section 194Section 194ASection 40

…ereto, which is what the special bench was dealing with, was an “intended consequence” of the provision of Section 40(a)(ia). 6. However, the stand so taken by the special bench was disapproved by Hon’ble Delhi High Court in the case of CIT Vs Rajinder Kumar (362 ITR 241). While doing so, Their Lordships observed that, “The object of introduction of Section 40(a)(ia) is to ensure that TDS provisions are scrupulously implemented without default in order to augment recoveries……..Failure to deduct TDS or deposit TDS results in loss of revenue and may deprive the Government of the tax due and payable” (Emphasis by un…

DCIT, New Delhi vs. M/S Dlf Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 4342/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR

Section 142Section 143(3)Section 14ASection 250Section 40

…as per proviso to section 40(a)(ia). 126. The ld CIT DR relied upon order of AO. On the other hand ld. Counsel for the assessee supported the finding of CIT(A) and relied upon decision of Hon’ble Delhi High Court in the case of CIT vs. Rajinder Kumar [2014] 362 ITR 241 in which it has been held that first proviso to section 40(a)(ia) inserted vide Finance Act 2010 is retrospective in nature. 127. The issue under consideration is disallowance of Rs. 4,20,000/- u/s. 40(a)(ia) on the ground that there was delay in deposit of TDS. The CIT(A) has taken note of the fact that TDS was deposited before due date of fili…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 3846/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR

Section 142Section 143(3)Section 14ASection 250Section 40

D.C.I.T Cir - 2, Kolkata vs. M/S Amri Hospital Ltd, Kolkata

In the result, Revenue’s appeal is partly allowed for statistical purpose and that of assessee’s CO is allowed for statistical purpose

ITA 807/KOL/2013[2009-10]Status: DisposedITAT Kolkata22 Mar 2017AY 2009-10

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115JSection 143(3)

…DCIT Cir-2, Kol. Vs. Amri Hospital Ltd. Page 10 interpreted by the Hon'ble courts of law as retrospective in nature, so that it would apply for the current year as well. The decisions by the higher courts of law, as in the case of CIT v. Rajinder Kumar [2014] 362 ITR 241/220 Taxman 3/[2013] 39 taxmann.com 126 (Delhi) and CIT v. Naresh Kumar [2014] 362 ITR 256/221 Taxman 59/[2013] 39 taxmann.com 182 (Delhi), have read down the said amendment, holding it as retrospective on the ground of it being only clarificatory and toward mitigating the hardship being caused and, further, of the payment by due date qua the dedu…

Debjyoti Mishra, Kolkata vs. ITO, Ward-22(4), Kolkata

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

ITA 1411/KOL/2016[2006-07]Status: DisposedITAT Kolkata31 Jan 2017AY 2006-07

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Miraj D.Shah, ld.ARFor Respondent: Md. Ghyas Uddin, JCIT, ld.DR

Section 142(1)Section 143(2)Section 148Section 234ASection 40

…dered to AO to examine, whether the said payments made to Artists as found by the AO declared as their income in their returns or not and placed reliance on the decision of Hon’ble High Court of Delhi in the case of Ansal Landmark Township (P) Ltd reported in 362 ITR 241(Del) and the Ld.DR reported no objection to the plea of the Ld.AR. The relevant findings of the Hon’ble High Court in the case of Ansal Land Township (P) Ltd supra has held as under:- 9. It is seen that the second proviso to Section 40(a) (ia) was inserted by the Finance Act 2012 with effect from 1st April 2013. The effect of the said proviso is…

Goldgerg Finance Pvt. Ltd., Thane vs. ACIT, Circle-3, Thane

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

ITA 7496/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Jan 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Ashwani Tanejaआयकर अपील सं./I.T.A. No. 7496/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10)

For Respondent: Shri S. Senthil Kumaran

Section 10Section 115Section 115JSection 143(3)Section 67Section 67ASection 80HSection 80ISection 86

…आयकर अपील"य अ"धकरण “G” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7496/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10) M/s Goldgerg Finance Pvt. बनाम/ ACIT- Circle – 3, Thane, Ltd., 201, “Arihant” Ashar I.T. Park, 6th floor, v. Building, Parsi Agyari “A” Wing, Lane, Tembhi Naka, Room No. 29, Road No. Thane (W), Pin 400 602. 16-Z, Wagle Industrial Estate, Thane – 400 604. "थायी लेखा सं./PAN : AAACG9549B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Subodh R…

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)

Section 201Section 254Section 40

…s, had to be regarded as clarificatory in nature and having retrospective operation with effect from 1st April, 2005, viz., the date on which section 40(a)(ia) was brought on the statute. k) The Hon'ble Delhi High Court in the case of CIT vs. Rajinder Kumar: 362 ITR 241 (Del), held that the amendment to section 40(a)(ia) of the Act by the Finance Act, 2010, extending period of payment till due date of filing of return was retrospective in nature as the said amendment was procedural in nature, intended to ensure collection of TDS. The pertinent findings of the Court in this regard, are reproduced as under: "25. I…

ACIT Cir 12(3), Mumbai vs. Kabra & Associates, Mumbai

In the result, appeal filed by the Revenue in ITA No

ITA 6965/MUM/2014[2007-08]Status: DisposedITAT Mumbai19 Sept 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6965/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) Acit Circle – 12(3), M/S Kabra & Associates, बनाम/ R. No. 137, Ist Floor, 2 Nd Floor, Jash Chambers, V. Aayakar Bhavan, Sir P.M. Road, Fort, Mumbai – 400 020. Mumbai 400 023. "थायी लेखा सं./Pan : Aaffk2000F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Subodh Ratnaparkhi

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 40Section 40(1)(ia)

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.6965/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) ACIT Circle – 12(3), M/s Kabra & Associates, बनाम/ R. No. 137, Ist floor, 2 nd floor, Jash Chambers, v. Aayakar Bhavan, Sir P.M. Road, Fort, Mumbai – 400 020. Mumbai 400 023. "थायी लेखा सं./PAN : AAFFK2000F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by Shri A. Ramachandran Assessee by : Shri Subodh Ratnaparkhi सुनवाई क" तार"ख /Date of Hearing :…

Raasfaa, Delhi vs. ITO, Gurgaon

In the result, the appeal of the assessee is partly allowed for

ITA 3182/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Feb 2016AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaay: 2008-09 Raasfaa, Vs Income Tax Officer, C/O Kapil Goel, Adv. Ward-Ii(3), A-1/25, Sector-15, Gurgaon. Rohini, Delhi. (Pan: Aajfr1054Q) (Appellant) (Respondent) Appellant By : Shri Kapil Goel, Adv. Respondent By : Ms Rakhi Vimal, Sr. Dr

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms Rakhi Vimal, Sr. DR

Section 143(2)Section 143(3)Section 40Section 68

…Act is concerned, we find that the Agra Bench of the ITAT in the case of Rajiv Kumar Agrawal (supra) has held as follows:- “6. However, the stand so taken by the special bench was disapproved by Hon’ble Delhi High Court in the case of CIT Vs Rajinder Kumar (362 ITR 241). While doing so, Their Lordships observed that, “The object of introduction of Section 40(a)(ia) is to ensure that TDS provisions are scrupulously implemented without default in order to augment recoveries……..Failure to deduct TDS or deposit TDS results in loss of revenue and may deprive the Government of the tax due and payable” (Emphasis by un…

Tawakkal Wood Products P. Ltd, Mumbai vs. ACIT Cir 5(3), Mumbai

ITA 948/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Jan 2016AY 2009-10

For Respondent: Sh. Sachidanand Dubey-DR

Section 139Section 143(3)Section 254(1)Section 40Section 80I

…nt was made well before the due date of filing of return as per section 139(1) of the Act.In our opinion if the payment was made before the due date of filing of the return no disallowance could be made u/s.40(a) (ia) of the Act.In the case of Rajinder Kumar.(362 ITR 241) delivered by the Hon’ble Delhi High Court the Hon’ble Court has dealt and deliberated upon the issue at length.We would like to reproduce the relevant portion of the order and same reads as under: “Section 40(a)(ia) of the Income-tax Act, 1961, and the proviso thereto, as amended by the Finance Act, 2008, with retrospective effect from April 1,…

Commissioner of Income Tax-21 (Erstwhile CIT-Xiii) vs. Dr. Jaideep Kumar Sharma

The appeal is dismissed

ITA/352/2015HC Delhi19 Nov 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 194Section 194JSection 40

…Section 40(a)(ia) of the Act by Finance Act, 2012 as discussed by Agra Bench of the ITAT in the case of Rajiv Kumar Aggarwal v. CIT (order dated 29^ May, 2013 in ITA No.337/Agra/2013) which in turn followed the decision of this Court in CIT V. Rajinder Kumar 362 ITR 241. It was held that the second proviso is declaratory and curative in nature. It was held that as long as the corresponding income was brought to tax in the hands of the payee, it was not intended to disallow the expenditure in the hands of the payer due to non deduction of tax at source. 5. The ITAT has in the impugned order in the present case no…

(Erstwhile CIT-Xiii) vs. Dr. Jaideep Kumar Sharma

The appeal is dismissed

ITA/95/2015HC Delhi19 Nov 2015

Section 194JSection 40

…ion 40(a)(ia) of the Act by Finance Act, 2012 as discussed by Agra Bench of the ITAT in the case of Rajiv Kumar Aggarwal v. CIT (order dated 29th May, 2013 in ITA No.337/Agra/2013) which in turn followed the decision of this Court in CIT v. Rajinder Kumar 362 ITR 241. It was held that the second proviso is declaratory and curative in nature. It was held that as long as the corresponding income was brought to tax in the hands of the payee, it was not intended to disallow the expenditure in the hands of the payer due to non deduction of tax at source. 5. The ITAT has in the impugned order in the present c…