A2z Waste Management (Aligarh) Ltd. and A2z Waste Management (Jaipur) Ltd. vs ACIT/DCIT(TDS)

Parties Involved

Facts Summary

The assessee’s eight appeals for Assessment Years 2013-14 to 2015-16 arise against the CIT(A)/NFAC, Delhi’s DIN & order No. IT BA/N FAC/S/250/2025–26/1078336180(1), 1078336910(1), 1078337447(1), 1078336545(1), 1078337083(1), 1078337314(1), 1078337730(1) & 10788337975(1) dated 10.07.2025, in proceedings u/s 200A of the Income Tax Act, 1961. The cases were called twice, and none appeared on behalf of the assessee, hence proceeded ex-parte. The Revenue argued that the late filing fee was rightly levied due to the assessee’s default in filing the prescribed statement under section 200 read with section 200A(c) r.w.s. 234E of the Act.…

Legal Issues

• 1. Imposition of late filing fee under Section 234E while processing TDS statements under Section 200A for the assessment years 2013-14 to 2015-16.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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