Jagaran Prakashan Ltd. v. DCIT

345 ITR 288High Court2012#600 most cited

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.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2025.

Also referred to as

Jagaran Prakashan Ltd. v. DCIT · section 194C · section 201(1A) · assessee in default · tax deducted at source · recipient paid tax · onus to prove

Also reported as

21 Taxmann.com 489

Sections most often in play

Section 133ASection 191Section 194ASection 201(1A)Section 197ASection 197A(1A)Section 197A(1C)Section 201

Issues it is cited on

section 191section 201(1a)section 194asection 201(1)assessee in defaultsection 201section 194section 20tax deducted at sourcesection 19prescribedperson

Judgments citing Jagaran Prakashan Ltd. v. DCIT

M/S.Popular Traders, Pathanmthitta vs. The ITO, (TDS), Alappuzha

ITA 323/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

M/S.Popular Traders, Pathanmthitta vs. The ITO, (TDS), Alappuzha

ITA 322/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

M/S.Popular Traders, Pathanamthitta vs. The ITO, (TDS), Alappuzha

ITA 321/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 310/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 309/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 308/COCH/2018[F.Y- 2014-15]Status: DisposedITAT Cochin18 Feb 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 307/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 306/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 305/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 304/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 303/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 302/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 300/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 299/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…e by the ITO and hence order is illegal. In support of the above contentions the appellant wishes to place reliance on the binding decision of the Hon. Allahabad High Court in Jagaran Prakashan Ltd. v. DCIT reported in (2012) 21 Taxmann.com 489 (All) or 2012 345 ITR 288 (All) wherein the Hon Court clearly approved all the contentions raised above and came to the conclusion that the ITO lacks foundational and jurisdictional powers to pass order u/s 201 without an attempt to tax the deductee. It may be noted that there is no decision of the Kerala High Court on this issue and there appears to be no other conflicti…

Vodafone Mobile Services Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 412/DEL/2015[2007-08 (F.Y.- 2006-07)]Status: DisposedITAT Delhi23 Jan 2019

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishivodafone Mobile Services Ltd, Vs. Acit, (Earlier Known As Vodafone Circle-51(1), Essar Mobile Services Ltd), New Delhi Circle Office, C-48, Okhla Industrial Area, Phase-Ii, New Delhi Pan: Aaacs4457Q (Appellant) (Respondent)

For Appellant: Shri Sparsh Bhargava, AdvFor Respondent: Shri Sanjeet Singh, CIT DR
Section 191Section 201Section 201(1)Section 201(3)Section 3

…the circumstances of the case and in law, the learned CIT(A) has erred in upholding the Appellant as „assessee in default‟ in view of the provisions of section 201(1) read with section 191 of the Act and the judgement of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the TDS officer with respect to the failure of the pre-paid distributors and roaming partners to pay tax directly, which is a jurisdictional pre- requisite. 1.3. Without prejudice to Grounds l.land 1.2 above, on the facts and circumstances of the case and in law, the order of the learned TDS Officer is bad in…

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2537/KOL/2017[2015-16]Status: DisposedITAT Kolkata28 Nov 2018AY 2015-16

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

…the tax on the income so received from the bank. We note that the Assessing Officer ought to have assumed jurisdiction only after satisfying the jurisdictional fact as laid by the Hon’ble High Court of Allahabad in the case of M/s Jagran Prakashan Ltd Vs.DCIT-345 ITR 288(All),wherein it was held that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly.Our views are further fortified by the judgment ofthe Coordinate Bench of Delhi in the case of The Branch Manager Allahabad Bank ITA Nos.2531 to 2537/Kol/2017 Assessment Years: 2009-10 to 2015-16…

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2536/KOL/2017[2014-15]Status: DisposedITAT Kolkata28 Nov 2018AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

…the tax on the income so received from the bank. We note that the Assessing Officer ought to have assumed jurisdiction only after satisfying the jurisdictional fact as laid by the Hon’ble High Court of Allahabad in the case of M/s Jagran Prakashan Ltd Vs.DCIT-345 ITR 288(All),wherein it was held that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly.Our views are further fortified by the judgment ofthe Coordinate Bench of Delhi in the case of The Branch Manager Allahabad Bank ITA Nos.2531 to 2537/Kol/2017 Assessment Years: 2009-10 to 2015-16…

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2535/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Nov 2018AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

…the tax on the income so received from the bank. We note that the Assessing Officer ought to have assumed jurisdiction only after satisfying the jurisdictional fact as laid by the Hon’ble High Court of Allahabad in the case of M/s Jagran Prakashan Ltd Vs.DCIT-345 ITR 288(All),wherein it was held that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly.Our views are further fortified by the judgment ofthe Coordinate Bench of Delhi in the case of The Branch Manager Allahabad Bank ITA Nos.2531 to 2537/Kol/2017 Assessment Years: 2009-10 to 2015-16…

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2534/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Nov 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

…the tax on the income so received from the bank. We note that the Assessing Officer ought to have assumed jurisdiction only after satisfying the jurisdictional fact as laid by the Hon’ble High Court of Allahabad in the case of M/s Jagran Prakashan Ltd Vs.DCIT-345 ITR 288(All),wherein it was held that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly.Our views are further fortified by the judgment ofthe Coordinate Bench of Delhi in the case of The Branch Manager Allahabad Bank ITA Nos.2531 to 2537/Kol/2017 Assessment Years: 2009-10 to 2015-16…