A2Z WASTE MANAGEMENT (FATEHPUR) LIMITED,. V. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), .

ITA 3299/DEL/2025

AI Insights

The case involves A2Z Waste Management (Fatehpur) Limited, the appellant, contesting the imposition of late filing fees under section 234E of the Income Tax Act, 1961 by the Deputy/ACIT (TDS), Gurgaon, for several assessment years. The appeals were heard by the Income Tax Appellate Tribunal, Delhi Bench, which considered the substantive grounds raised by the appellant against the orders of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi. The primary legal issue was the applicability of section 234E for the period prior to 01.06.2015. The Tribunal, referencing several judicial precedents, concluded that the late filing fee under section 234E was not applicable to the assessment years in question, thus allowing the appeals and deleting the fees imposed.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830044 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 19-05-2025
• Other Referred Cases: Conceria International Pvt. Ltd. v. ITO (2024) 464 ITR 92 (Mad.), Lingeswara Creations vs. Principal Chief Commissioner of Income Tax. (2024) 168 taxmann.com 383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. Vs. ITO (2022) 139 taxmann.com 535 (Ker), Vkare Bio Sciences (P.) Ltd. vs. DCIT [2022] 134 taxmann.com 7 (Delhi - Trib.), Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Keywords: TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.3287/Del/2025 Assessment Year: 2015-16 With ITA No.3299/Del/2025 Assessment Year: 2013-14 With ITA No.3300/Del/2025 Assessment Year: 2013-14 With ITA No.3301/Del/2025 Assessment Year: 2014-15 With ITA No.3302/Del/2025 Assessment Year: 2014-15 A2Z Waste Management (Fatehpur) Limited, O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana Vs. Deputy/ACIT (TDS), Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of pronouncement 14.01.2026 Printed from counselvise.com ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 2 | P a g e ORDER PER BENCH: These assessee’s five appeals ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025, for assessment years 2015-16, 2013-14, 2013- 14, 2014-15, 2014-15 & 2014-15, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, all dated 21.03.2025, having DINs and orders no. ITBA/NFAC/S/250/2024-25/1074831584(1), ITBA/NFAC/S/250/2024-25/1074830299(1), ITBA/NFAC/S/250 /2024-25/1074829433(1), ITBA/NFAC/S/250/2024-25/ 1074830787(1) and ITBA/NFAC/S/250/2024-25/1074831139(1), involving proceedings under section 200A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Cases called twice. None appears at the assessee’s/appellant behest. It is accordingly proceeded ex-parte. 2. We next note with the able assistance coming from the Revenue side that the assessee’s “lead” appeal ITA No. 3287/Del/2025 raises the following substantive grounds: 1. That on the facts and circumstances in law, the Ld. AO is not justified in levying the late fee under section 234E of the Income Tax Act, 1961 for the period prior to 01.06.2015. Printed from counselvise.com ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 3 | P a g e 2. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in dismissing the appeal. 3. Learned departmental representative vehemently argues that in light of the CIT(A)’s detailed discussion placing reliance upon the case law Conceria International Pvt. Ltd. v. ITO (2024) 464 ITR 92 (Mad.) that both the lower authorities herein have rightly levied section 234E late filing fee in the assessee’s/deductor’s cases. And that the impugned statutory provision has already been held applicable in all preceding period before 01.06.2015 as well in their lordships’ decision. 4. We have given our thoughtful consideration to the assessee’s and the Revenue’s respective pleadings. We note that in various other judicial precedents i.e. Lingeswara Creations vs. Principal Chief Commissioner of Income Tax. (2024) 168 taxmann.com 383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. Vs. ITO (2022) 139 taxmann.com 535 (Ker) as well as this tribunal’s in Vkare Bio Sciences (P.) Ltd. vs. DCIT [2022] 134 taxmann.com 7 (Delhi - Trib.) have adjudicated the very issue in the assessee’s favour thereby holding that the above filing fee provision in section 234E of the Act does not cover any assessment year prior to 01.06.2015. No valuable guidance has admittedly come from hon’ble jurisdictional Printed from counselvise.com ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 4 | P a g e high court. That being the case, we hereby quote Commissioner of Income-Tax Vs. Vegetable Products Ltd. [1971] 80 ITR 14 (Kol.) to decide the instant issue of retrospective applicability of section 234E of the Act in assessee’s favour in very terms to delete the impugned late filing fee levied by both the learned lower authorities. This appeal is allowed. Same order to follow in the assessee’s remaining four appeals ITA Nos.3299, 3300, 3301 & 3302/Del/2025. 5. These assessee’s five appeals ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025 are allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 14th January, 2026 Sd/- Sd/- (AMITABH SHUKLA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14th January, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "