Which sections of the Income Tax Act does Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax come up under?

It is most often cited in judgments turning on Section 201(1), Section 201(1A), Section 133A, Section 148, Section 194-I, Section 263.

Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax

Q: How many judgments cite Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax?

28 judgments on BharatTax cite Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax (78 Taxmann.com 263), spanning 2017 to 2026.

78 Taxmann.com 263High Court2017#4256 most cited

What is Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax authority for?

An assessee is not liable for TDS default under section 201(1) on payments to NOIDA Authority for lease rents, but the interest liability under section 201(1A) may still apply if the deductee has offered such income. However, the conclusion regarding TDS default applies prospectively.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rajesh Projects India Pvt Ltd v CIT · section 201(1) · section 201(1A) · TDS · lease rent · NOIDA Authority · assessee in default · interest liability · prospective effect · section 194-I

Sections most often in play

Section 201(1)Section 201(1A)Section 133A Section 148 Section 194-I Section 263 Section 194A Section 194I

Issues it is cited on

section 201(1)assessee in default section 201 section 194 section 20 section 19 section 133 section 133a section 13 india interest company

Judgments citing Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax

COMMISSIONER OF INCOME TAX (TDS)-1, NEW DELHI vs. M/S MAHAGUN (INDIA) PVT. LTD.

Appeals stand disposed of with all pending applications

ITA/259/2025HC Delhi09 Feb 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 259/2025, ITA 418/2025 & ITA 420/2025 Page 1 of 3 $~5 to 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th February, 2026. + ITA 259/2025 COMMISSIONER OF INCOME TAX (TDS)-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashwini Kumar, JSC. versus M/S MAHAGUN (INDIA) PVT. LTD. .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. 6 +…

PR. COMMISSIONER OF INCOME TAX -TDS-1 vs. MAHAGUN REAL ESTATE PRIVATE LIMITED

Appeals stand disposed of with all pending applications

ITA/420/2025HC Delhi09 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

PR. COMMISSIONER OF INCOME TAX -TDS-1 vs. MAHAGUN (INDIA) PVT. LTD.

Appeals stand disposed of with all pending applications

ITA/418/2025HC Delhi09 Feb 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

MAHAGUN REAL ESTATE PVT. LTD,NEW DELHI vs. ACIT, CIRCLE 75(1), NEW DELHI

In the result, both the captioned appeals of the assessee are allowed

ITA 1900/DEL/2022[2012-13]Status: HeardITAT Delhi04 Sept 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2012-13

For Respondent: Shri Rajesh Tiwari, Sr.DR

Section 133ASection 148Section 194Section 201(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year 2012-13 Mahagun (India) Pvt. Ltd. Vs. ACIT, B-1, Sagar appt, New Delhi, Circle-75(1), Delhi-110001 New Delhi TAN/PAN: AAACM6572A (Appellant) (Respondent) Assessment Year 2012-13 Mahagun Real Estate Pvt. Ltd. Vs. ACIT, B-1, Sagar appt, New Delhi, Circle-75(1), Delhi-110001 New Delhi TAN/PAN: AAFCM4203R (Appellant) (Respondent) Applicant by: Shri Ruchesh Sinha, Advocate Respondent by: Shri Rajesh Tiwari, Sr.DR Date of hearing: 04 09 2024 Date of pr…

MAHAGUN (INDIA)PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-75(1), NEW DELHI

In the result, both the captioned appeals of the assessee are allowed

ITA 1899/DEL/2022[2012-13]Status: HeardITAT Delhi04 Sept 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2012-13

For Respondent: Shri Rajesh Tiwari, Sr.DR

Section 133ASection 148Section 194Section 201(1)Section 263

ASCOT HOTELS AND RESORTS P.LTD,NEW DELHI vs. DCIT, CIRCLE-73(1), NEW DELHI

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

ITA 2962/DEL/2022[2015-16]Status: DisposedITAT Delhi21 Feb 2024AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Kanv Bali, Sr.DR

Section 194Section 194ISection 201(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 Ascot Hotels and Resorts P. Ltd. Vs. DCIT 15, Mohandev Building, Circle-73(1) 13 Tolstoy Marg, New Delhi. New Delhi – 110002 PAN AAACA913IH (Appellant) (Respondent) Assessee by: Shri Ruchesh Sinha, Advocate Department by : Shri Kanv Bali, Sr.DR Date of Hearing 24/01/2024 Date of 21/ 02/2024 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order dated 29.11.2022 of the Ld. Commissioner of Income…

GARDENIA SHELTERS PRIVATE LIMITED.,NOIDA vs. ACIT TDS CIRCLE-74(1), NEW DELHI

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

ITA 978/DEL/2020[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Sanjay Kumar Yadav, Sr.DR

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.978/DEL/2020 Assessment Year 2009-10 Gardenia Shelters Pvt. Ltd. ACIT (TDS) E-16A, Sector-61, Noida Vs. Circle-74(1) Uttar Pradesh New Delhi TAN/PAN: AADCG4091K (Appellant) (Respondent) Appellant by: None Respondent by: Shri Sanjay Kumar Yadav, Sr.DR Date of hearing: 10 05 2023 Date of pronouncement: 08 08 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Inc…

AJNARA INDIA LTD.,DELHI vs. ITO (TDS), WARD- 49(1), NEW DELHI

In the result, the appeal of the assesee is dismissed

ITA 3931/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Nov 2022AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2012-13 M/S. Ajnara India Ltd., Vs. Ito, 502, Plot No. 17, Tds Ward-49(1) Sachdeva Corporate Towers, New Delhi. Comm. Centre, Karkardooma, Delhi – 110 092 (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr. DR

Section 194Section 201Section 201(1)

…n such payments. However, the Ld. CIT(A) accepted the contention of the assessee that the assessee should not be treated as an assessee-in-default following the decision of Hon’ble Delhi High Court, in Rajesh Projects (India) (P) Ltd. vs. CIT (TDS)-II, (2017) 78 Taxmann.com 263 (Delhi). None-the-less, the Ld. CIT(A) held that even if the assessee is not an assessee-in-default, it cannot be absolved from interest liability under section 201(1A). He, therefore, directed the Ld. AO, in view of the provisions of First Proviso to section 201(1) of the Act, to modify the demand after ascertaining that the deductee, nam…

PERFECT PROBUILD P.LTD,NEW DELHI vs. DCIT, CIRCLE-76(1), NEW DELHI

In the result, the appeal is partly allowed for statistical purposes

ITA 1034/DEL/2018[2011-12]Status: DisposedITAT Delhi05 Aug 2021AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2011-12 Perfect Probuild P. Ltd., 2Nd Floor, Vs. Dcit, Circle 76(1), Plot No. 2, Commercial Complex, New Delhi. Dwarka, New Delhi.

For Appellant: Sh. Ved Jain, AdvocateFor Respondent: Sh. Farhat Khan, Sr. DR

Section 194CSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2011-12 Perfect Probuild P. Ltd., 2nd Floor, vs. DCIT, Circle 76(1), Plot No. 2, Commercial Complex, New Delhi. Dwarka, New Delhi. PAN : AAECP8053H (Appellant) (Respondent) Appellant by : Sh. Ved Jain, Advocate Respondent by: Sh. Farhat Khan, Sr. DR Date of hearing: 07/07/2021 Date of order : 05/08/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 20/03/20178 passed by the Commissioner of Income Tax (Appeals)-41, New Delhi…

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6612/DEL/2017[2014-15]Status: DisposedITAT Delhi16 Jul 2021AY 2014-15

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2014-15

Section 10(2)Section 10(20)Section 133ASection 194A(3)(iii)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] Assessment Year: 2014-15 ACIT, Vs. UNITECH LTD., CIRCLE-78(1), 6, UNITECH HOUSE, NEW DELHI COMMUNITY CENTRE, SAKET, NEW DELHI PAN :AAACU1482H (Appellant) (Respondent) Appellant by Sh. H.K. Choudhary, CIT(DR) Respondent by None Date of hearing 07.07.2021 Date of pronouncement 16.07.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 25/08/2017 passed by the learned Commissioner of Income Tax (Appeals)…

M/S. LOGIX INFRATECH (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeals of the assessees are allowed

ITA 3209/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Feb 2021AY 2014-15

Bench: Shri K. Narasimha Chary & Shri B.R.R. Kumarassessment Year: 2014-15

For Respondent: Sh. Sohail Malik, Sr. DR

Section 194Section 194ASection 194A(3)(f)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DLEHI BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 Logix Infratech (P) Ltd., vs. ACIT, Circle 50(1), 301A, World Trade Tower, New Delhi Barakhamba Road, Connought Place, New Delhi PAN : AADCL8158L ITA Nos. 3210 & 3211/Del/2017 Assessment Year: 2012-12 & 2014-15 Logix City Developers (P) Ltd., vs. ACIT, Circle 50(1), 301A, World Trade Tower, New Delhi Barakhamba Road, Connought Place, New Delhi PAN : AABCL9744L ITA Nos. 3212 & 3213/Del/2017 Assessment Year: 2012-12 & 2014-15 Logix Infr…

PRATEEK BUILDTECH (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee for both assessment years are allowed for statistical purposes

ITA 3110/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Feb 2020AY 2013-14

Bench: Ms Sushma Chowla & Shri O. P. Kant

Section 194Section 194ISection 201Section 201(1)

…1 ITA Nos. 3109 & 3110/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE MS SUSHMA CHOWLA, VICE PRESIDENT AND SHRI O. P. KANT, ACCOUNTANT MEMBER ITA Nos. 3109 & 3110/DEL/2017 (Assessment Years – 2012-13 & 2013-14) Prateek Buildtech Vs ACIT, (India) Pvt. Ltd., Circle – 76(1), G-50, Lower Ground New Delhi Floor, Lajpat Nagar-III, New Delhi-110 024 (PAN : AADCP 7864 P) (APPELLANT) (RESPONDENT) Appellant by Sh Sanjay Kr Agarwal, C.A Ms Neha Agarwal, C.A Respondent by Sh Satish Kr Gupta, Sr. D.R Date of Hearing 20.02.2020 Date of Pronouncement 28.02.2020 ORDER PER O. P. KAN…

PRATEEK BUILDTECH (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee for both assessment years are allowed for statistical purposes

ITA 3109/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Feb 2020AY 2012-13

Bench: Ms Sushma Chowla & Shri O. P. Kant

Section 194Section 194ISection 201Section 201(1)

M/S. CAPITAL INFRAPROJECTS (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result the appeal filed by the assessee is dismissed

ITA 2466/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Jan 2020AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishim/S. Capital Infraprojects (P) Vs. Ito, Ltd, Ward-49(3), 313-315, Vikash Deep Building, New Delhi District Centre, New Delhi Pan: Aaecc0093J (Appellant) (Respondent)

For Appellant: Shri Amit Sharma, AdvFor Respondent: Ms. Ashima Neb, Sr. DR

Section 154Section 194ISection 201Section 201(1)Section 250(6)

…rt relied upon by the ld CIT(A). 8. The ld DR supported the order of the lower authorities. 9. We have carefully considered the rival contentions and find that facts in the case of the assessee are identical to the facts before the Hon'ble Delhi High Court in 78 Taxmann.com 263. The ld CIT(A) relying on that decision has correctly held that payment made towards lease rent constitute „rent‟ so as to attract the provisions of section 194I of the Act. As the assessee has not deducted any tax at source, the ld CIT(A) despite holding that tax should have been deducted did not upheld the finding of the ld AO that asses…

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4560/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv

Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.4559 & 4560/DEL/2017 Assessment Years: 2011-12 & 2012-13 ACIT, vs. M/s. Unitech Ltd., Circle-78(1), 6, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AAACU 1482H (Appellant) (Respondent) Appellant by: Shri S.S. Rana, CIT-DR Respondent by: Ms. Kanika Jain, Adv. Date of hearing: 23 09 2019 Date of pronouncement: 20 12 2019 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been filed by the assessee against separate impugned order of even da…

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4559/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Dec 2019AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv

Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

M/S. MULTITUDE INFRASTRUCTURES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The Appeal of the assessee is allowed

ITA 2722/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Dec 2019AY 2012-13

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblei.T.A. No. 2722/Del/2017 (A.Y 2012-13) M/S. Multitude Infrastructure Vs Deputy Commissioner Of Pvt. Ltd., 1St Floor, Ece House, Income Tax, 28, Kasturba Gandhi Marg, Circle – 17(1) New Delhi – 110 001. New Delhi (Pan : Aafcm 5511 L) (Appellant) (Respondent) Appellant By Sh. Vivek Bansal, Advocate Respondent By Ms. Rakhi Vimal, Sr. D.R. Date Of Hearing 11.12.2019 Date Of Pronouncement 13.12.2019

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…assessee from regular annual rate payments for the entire period of lease lumpsum payment of Rs.29,81,518/- was made. The aggregate of both the above amounts comes to Rs.42,11,495/-. The Ld. AR submitted that in case of Rajesh Projects India Pvt. Ltd. vs. CIT 392 ITR 483, it has been held that the rent generally 1% of the total consideration payable annually are clearly rent and not capital. This decision of the Hon’ble Delhi High Court was upheld by the Hon’ble Supreme Court in case of New Okhla Industrial Development Authority vs. CIT 406 ITR 209 (SC). Thus, it is clear that the payment made on account of Annua…

SKYTECH CONSTRUCTION PVT. LTD.,DELHI vs. ITO (TDS), NEW DELHI

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

ITA 3034/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Oct 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2012-13 M/S. Skytech Construction Vs. Income Tax Officer(Tds), Pvt. Ltd., Ward-51(3), 385, Kohat Enclave, New Delhi Pitampura, Delhi Pan :Aaics5940A (Appellant) (Respondent)

Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Skytech Construction Vs. Income Tax Officer(TDS), Pvt. Ltd., Ward-51(3), 385, Kohat Enclave, New Delhi Pitampura, Delhi PAN :AAICS5940A (Appellant) (Respondent) Appellant by Shri Vivek Bansal, Adv. Respondent by Shri Shailesh Kumar, Sr.DR Date of hearing 17.10.2019 Date of pronouncement 30.10.2019 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 30/03/2017 passed by the Ld. Commissioner of Income-tax (…

M/S JAYPEE INFRATECH LTD.,,NOIDA vs. ACIT (TDS), NOIDA

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

ITA 4448/DEL/2015[2014-15]Status: DisposedITAT Delhi31 Oct 2018AY 2014-15

Bench: Shri S. K Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Ashwani Kumar Garg, AdvocateFor Respondent: Sh. Manoj Kumar Chopra, Sr. DR

Section 201Section 201(1)

…ay Industrial Development Authority ("YEIDA") in respect of 90-years' leases of land. 2. The above appeals were decided in favour of the Revenue by ITAT Delhi Bench 'D' order dated 31.8.2017 relying on Rajesh Projects (India) Pvt. Ltd. v. CIT (TDS) [2017] 392 ITR 483 (Del) . However, the AO was directed to give benefit of the proviso to s. 201(1) if the assessee provides the necessary details to the AO (regarding the relevant income having been declared and tax thereon having been paid by YEIDA). Kindly refer paras 28 & 29 of the enclosed order. 3. Present appeal is on identical facts and arises from CIT (A…

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 3876/DEL/2015[2013-14]Status: DisposedITAT Delhi29 Jun 2018AY 2013-14

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

Section 133ASection 194Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3874, 3875 & 3876/Del/2015 Assessment Years: 2011-12, 2012-13 & 2013-14 Vs. DCIT(TDS), M/s. Jaypee Sports International Ltd., Noida Nirman Sadan, T-1, 2nd Floor, Jaypee Green Wish Town, Sector-128, Noida PAN :AABCJ9037E (Appellant ) (Respondent ) Appellant by Sh. A.K. Garg, Adv. Respondent by Sh. Atiq Ahmed, Sr.DR Date of hearing 28.06.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These three appeals are directed against common order dated 31.03…

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