{"id":11762,"date":"2020-06-04T03:18:30","date_gmt":"2020-06-04T03:18:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aricent-technologies-holdings-ltd-v-acit-delhi-trib-www-itatonline-org\/"},"modified":"2020-06-04T03:18:30","modified_gmt":"2020-06-04T03:18:30","slug":"aricent-technologies-holdings-ltd-v-acit-delhi-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aricent-technologies-holdings-ltd-v-acit-delhi-trib-www-itatonline-org\/","title":{"rendered":"Aricent Technologies Holdings Ltd v ACIT ( Delhi) (Trib) www.itatonline .org"},"content":{"rendered":"<p><strong>Tribunal held that ,\u00a0 in a case where the deductor has deducted tax at source but has not deposited the tax with the Govt, the assessee cannot be made to suffer. U\/s 205, the assessee\/ deductee cannot be called upon to pay the tax. Credit for the tax deducted at source has to be allowed in the hands of the deductee irrespective of whether the same has been deposited by the deductor to the credit of the Central Government or not . Followed <\/strong>Yashpal Sahani v. Rekha Hajarnavis, [2007] 165 taxman 144 (Bom.) \u00a0(HC) Sumit Devendra Rajani v ACIT ssistant Commissioner of Income-tax [2014] 49 taxmann.com 31 (Guj). (HC) \u00a0Pushkar Prabhat Chandra Jain vs. Union of India [2019] 103 taxmann.com 106 (Bom) \u00a0(HC <strong>(ITA No.5708\/Del\/2019, Dt. 23\/12\/2019) (AY. 2015-16 )<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source &#8211; Credit for tax deducted \u2013 Deducutor has deducted the tax at source though failed to deposit the tax with the Govt dedcutee cannot be made to suffer-    Credit for the tax deducted at source has to be allowed in the hands of the deductee irrespective of whether the same has been deposited by the deductor to the credit of the Central Government or not [ S.205 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11762","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-33I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11762\/revisions"}],"predecessor-version":[{"id":11763,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11762\/revisions\/11763"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}