What is Jagaran Prakashan Ltd. v. DCIT authority for?

A deductor cannot be treated as an assessee in default for failure to deduct tax at source if the recipient has already paid the income tax directly. The onus is on the deductor to prove that the recipient has paid the tax.

How many judgments cite Jagaran Prakashan Ltd. v. DCIT?

164 judgments on BharatTax cite Jagaran Prakashan Ltd. v. DCIT (345 ITR 288), spanning 2016 to 2025.

Which sections of the Income Tax Act does Jagaran Prakashan Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 133A, Section 191, Section 194A, Section 201(1A), Section 197A, Section 197A(1A).

Jagaran Prakashan Ltd. v. DCIT (345 ITR 288)

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2335/BANG/2016[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2328/BANG/2016[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1220/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1219/BANG/2014[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1218/BANG/2014[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1217/BANG/2014[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1216/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Ltd, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

Spice Mobility Ltd., Noida vs. ACIT, Meerut

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2341/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2011-12] Spice Mobility Limited Vs. The A.C.I.T. [Formerly S. Mobility Ltd] Circle - 2 19A & 19B, Floor No. 5 Meerut Global Knowledge Park Sector 125, Noida Pan : Aabcm 5619 D [Appellant] [Respondent] Date Of Hearing : 28.03.2019 Date Of Pronouncement : 29.03.2019

For Appellant: Shri Ajay Vohra, Sr AdvFor Respondent: Shri J.K. Mishra, CIT. DR

Section 194CSection 40

…d that once it has been accepted that the impugned payment was reimbursement of expenses, no further verification is required. The ld. AR strongly placed reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd Vs. DCIT 345 ITR 288. It is the say of the ld. AR that it is a well settled proposition of law that no TDS is required on reimbursements as held by the Hon'ble Jurisdictional High Court of Delhi in the case of Fortis Healthcare Ltd 181 Taxmann 257 and DLF Commercial Project Corporation ITA No. 507 of 2013. 11. The ld. AR further drew our attention to the relevant cla…

Asianet News Network P.Ltd, Mumbai vs. Asst CIT Cir 16(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7318/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Mar 2019AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am M/S.Asianet News Network P. Ltd., Vs. Assistant Commissioner Of 2Nd Floor, B-Wing, Income Tax, Circle 16(1), Jay Chambers, Service Road Mumbai Vile Parle (East), Mumbai – 400 057 Pan/Gir No. Aahca3961A Appellant) .. Respondent) Assistant Commissioner Of Vs. M/S.Asianet News Network P. Ltd., 2Nd Floor, B-Wing, Income Tax, Circle 16(1), Mumbai Jay Chambers, Service Road Vile Parle (East), Mumbai – 400 057 Pan/Gir No. Aahca3961A Appellant) .. Respondent)

Section 143(3)Section 14ASection 194JSection 40Section 9

…l additions made by the AO which has been reproduced at para 2 of page 2 & 3 of ld. CIT(A) order. The CIT(A) after considering submissions of the assessee and also by following the decision of Hon’ble Allahabad High Court in the case of Jagran Prakashan Ltd., 345 ITR 288 deleted the additions made by the AO towards disallowance of agency commission and transponder fees. However, confirmed additions made by the AO towards disallowance of expenditure incurred relating to exempt income by following the decision of Hon’ble Karnataka High Court in the case of United Bewerages Ltd., vs. DCIT 72 Taxman.com 102 (2016). T…

Shri Jasminder Singh, Lucknow vs. Dy. Commissioner of Income Tax-IV, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 562/LKW/2018[2013-14]Status: DisposedITAT Lucknow22 Feb 2019AY 2013-14

Bench: Shri T. S. Kapoorassessment Year:2013-14

Section 11Section 40

…ee in default within the meaning of sub-section (1) of section 201 only where the deductee/payee has also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT (TDS) (2012) 345 ITR 288 (All) and by ITAT Kolkata bench in the case of Ramakrishna Vedanta Math v. ITO (2013) 55 SOT 417 (Kol). In the instant case, KPT was not required to pay any tax and in turn the assessee cannot be treated to be in default within the meaning of section 201(1). Accordingly, we are of the view that no disallowance ought to have been made under sectio…