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 366,470 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

Jaypee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result, all the appeals are disposed of in the terms as indicated above

ITA 3875/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Jun 2018AY 2012-13

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

Section 133ASection 194Section 201(1)

…rtually created ownership rights in favour of the lessee. 2. That without prejudice to the above, the learned CIT (A) has erred in law in not holding, in terms of the rule laid down by the jurisdictional high court in Jagran Prakashan Ltd v. DCIT (TDS) [2012] 345 ITR 288, that even if tax (in respect of lease rent) was deductible but was not deducted, the appellant- assessee still cannot be required to pay the tax not so deducted, because the liability to pay the tax remains that of the payee of income direct. The assessee is liable only to pay the interest under s. 201(1 A) on tax which remains unpaid by the pay…

Jaypee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result, all the appeals are disposed of in the terms as indicated above

ITA 3874/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

Section 133ASection 194Section 201(1)

…rtually created ownership rights in favour of the lessee. 2. That without prejudice to the above, the learned CIT (A) has erred in law in not holding, in terms of the rule laid down by the jurisdictional high court in Jagran Prakashan Ltd v. DCIT (TDS) [2012] 345 ITR 288, that even if tax (in respect of lease rent) was deductible but was not deducted, the appellant- assessee still cannot be required to pay the tax not so deducted, because the liability to pay the tax remains that of the payee of income direct. The assessee is liable only to pay the interest under s. 201(1 A) on tax which remains unpaid by the pay…

ACIT, Cir-2(TDS), Kolkata vs. Idea Cellular Ltd., Kolkata

ITA 22/KOL/2017[2012-13]Status: DisposedITAT Kolkata31 May 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…stributors failed to pay tax directly and in case the recipient thus paid, the appellant's plea is that the deductor cannot be treated as assessee in default. The appellant has relied on the case of DCIT v/s Jagaran Prakashan Ltd. (2012) Allahabad High Court [345 ITR 288]. This plea was also taken before the A.O. in the course of determination of the liability u/s.201, who rejected it on the ground that the appellant did not comply with all the provisions of TDS and did not furnish any evidence that the tax was already paid by the deductees. The appellant has also relied on the decision of Hon'ble Lucknow Tribuna…

M/S. Idea Cellular Limited, Kolkata vs. DCIT, Circle - 2(TDS), Kolkata

ITA 2409/KOL/2016[2013-14]Status: DisposedITAT Kolkata31 May 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…stributors failed to pay tax directly and in case the recipient thus paid, the appellant's plea is that the deductor cannot be treated as assessee in default. The appellant has relied on the case of DCIT v/s Jagaran Prakashan Ltd. (2012) Allahabad High Court [345 ITR 288]. This plea was also taken before the A.O. in the course of determination of the liability u/s.201, who rejected it on the ground that the appellant did not comply with all the provisions of TDS and did not furnish any evidence that the tax was already paid by the deductees. The appellant has also relied on the decision of Hon'ble Lucknow Tribuna…

ACIT, Cir-2, TDS, Kolkata vs. Idea Cellular Ltd., Kolkata

ITA 1302/KOL/2016[2012-2013]Status: DisposedITAT Kolkata31 May 2018AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…stributors failed to pay tax directly and in case the recipient thus paid, the appellant's plea is that the deductor cannot be treated as assessee in default. The appellant has relied on the case of DCIT v/s Jagaran Prakashan Ltd. (2012) Allahabad High Court [345 ITR 288]. This plea was also taken before the A.O. in the course of determination of the liability u/s.201, who rejected it on the ground that the appellant did not comply with all the provisions of TDS and did not furnish any evidence that the tax was already paid by the deductees. The appellant has also relied on the decision of Hon'ble Lucknow Tribuna…

M/S Idea Cellular Ltd., Kolkata vs. ACIT (TDS)-58, Kolkata

ITA 1204/KOL/2016[2012-2013]Status: DisposedITAT Kolkata31 May 2018AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…stributors failed to pay tax directly and in case the recipient thus paid, the appellant's plea is that the deductor cannot be treated as assessee in default. The appellant has relied on the case of DCIT v/s Jagaran Prakashan Ltd. (2012) Allahabad High Court [345 ITR 288]. This plea was also taken before the A.O. in the course of determination of the liability u/s.201, who rejected it on the ground that the appellant did not comply with all the provisions of TDS and did not furnish any evidence that the tax was already paid by the deductees. The appellant has also relied on the decision of Hon'ble Lucknow Tribuna…

I.T.O.(T.D.S.) Ward 2(3), Chandrapur vs. Ultratech Cement Ltd Unit Awarpur Cement Works

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA no.345/Nag./2015 (Assessment Year : 2011–12) Income Tax Officer (TDS) …………… Appellant Ward–2(3), Chandrapur 442 401 v/s Ultratech Cement Ltd. Unit Awarpur Cement Works Awarpur, Tal Koparna ..…….………. Respondent Dist: Chandrapur 442 917 TAN – NGPUO1449A C.O. no.13/Nag./2016 (Arising out of ITA no.345/Nag./2015) (Assessment Year : 2011–12) Ultratech Cement Ltd. Unit Awarpur Cement Works …………… Cross Objector Awarpur, Tal Koparna (Original Respondent) Dist: Chandrapur…

The Dir. Prasar Bharati vs. Commissioner of Income Tax, Thiruvananth

C.A. No.-003496-003497 - 2018Supreme Court03 Apr 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 194HSection 201(1)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos. 3496-3497 OF 2018 (Arising out of S.L.P.(C) Nos.3320-3321 of 2011) The Director, Prasar Bharati ….Appellant(s) VERSUS Commissioner of Income Tax, Thiruvananthapuram …Respondent(s) J U D G M E N T Abhay Manohar Sapre, J. 1. Delay condoned. 2. Leave granted. 3. These appeals are directed against the final judgment and order dated 20.11.2009 passed by the High Court of Kerala at Ernakulam in Income Tax Appeal No.27 of 2009 and Income Tax Appeal No.62 of 2009 whereby the High Court allowed the appeals prefer…

Vodafone Digilink Limited, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 67/JPR/2015[2011-12]Status: DisposedITAT Jaipur28 Feb 2018AY 2011-12
For Appellant: Ms. Ishita Farsaiya (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 191Section 194HSection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 67/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Vodafone Digilink Ltd., The Income Tax Officer (TDS)-2, Vs. (Formerly known as Vodafone Jaipur. Essar Digilink Limited) 5th Floor, Gaurav Towers, Malviya Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@TAN No. JPRA 02455 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Ishita Farsaiy…

ACIT, Noida vs. M/S. Jaypee Ganga Infrastructure Corporation Ltd., Noida

In the result, both the appeals filed by the Revenue are dismissed

ITA 1094/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Jan 2018AY 2012-13

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2011-12 Acit, Tds, Jaypee Ganga Infrastructure Noida. Corporation Ltd., Vs. Sector- 128, Noida.

For Appellant: Shri Ashwini Garg, AdvFor Respondent: Shri Amit Jain, Sr.DR
Section 133ASection 194A(3)(iii)Section 194HSection 201(1)

…nk guarantee commission being principal to principal payment is not filing within the purview of section 194H of the I.T. Act. He also relied on the decision of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (TDS) reported in 345 ITR 288. 5. Aggrieved with such order of the ld. CIT(A), the Revenue is in appeal before the Tribunal. 6. The ld. DR strongly supported the order of the Assessing Officer. 7. and ACIT vs. Japyee Infratech Ltd. and batch of other appeals order dated 31.08.2017 and submitted that under identical circumstances the Tribunal in the case of the sister conce…

ACIT, Noida vs. M/S. Jaypee Ganga Infrastructure Corporation Ltd., Noida

In the result, both the appeals filed by the Revenue are dismissed

ITA 5440/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Jan 2018AY 2011-12

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2011-12 Acit, Tds, Jaypee Ganga Infrastructure Noida. Corporation Ltd., Vs. Sector- 128, Noida.

For Appellant: Shri Ashwini Garg, AdvFor Respondent: Shri Amit Jain, Sr.DR
Section 133ASection 194A(3)(iii)Section 194HSection 201(1)

…nk guarantee commission being principal to principal payment is not filing within the purview of section 194H of the I.T. Act. He also relied on the decision of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (TDS) reported in 345 ITR 288. 5. Aggrieved with such order of the ld. CIT(A), the Revenue is in appeal before the Tribunal. 6. The ld. DR strongly supported the order of the Assessing Officer. 7. and ACIT vs. Japyee Infratech Ltd. and batch of other appeals order dated 31.08.2017 and submitted that under identical circumstances the Tribunal in the case of the sister conce…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…ficer has erred in upholding the order of the learned TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges paid to other telecom operators 2.1…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…ficer has erred in upholding the order of the learned TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges paid to other telecom operators 2.1…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…ficer has erred in upholding the order of the learned TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges paid to other telecom operators 2.1…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…ficer has erred in upholding the order of the learned TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges paid to other telecom operators 2.1…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…ficer has erred in upholding the order of the learned TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges paid to other telecom operators 2.1…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…ficer has erred in upholding the order of the learned TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges paid to other telecom operators 2.1…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone Mobile Services Ltd. (Formerly Known As Vodafone South Ltd.), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 233/KOL/2016[2012-2013]Status: DisposedITAT Kolkata26 Oct 2017AY 2012-2013

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

ACIT, Circle - 3 (TDS), Kolkata vs. Vodafone Mobile Services Ltd. (Formerly Known As Vodafone East Ltd.), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 232/KOL/2016[2012-2013]Status: DisposedITAT Kolkata26 Oct 2017AY 2012-2013

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone Mobile Services Ltd., Kolkata vs. ACIT, TDS, Cir-59 (TDS) Kolkata, Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 137/KOL/2016[2012-2013]Status: DisposedITAT Kolkata26 Oct 2017AY 2012-2013

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…