Commissioner Of Income Tax (Tds)-1, New ... vs M/S Mahagun (India) Pvt. Ltd
2026 Latest Caselaw 703 Del

Delhi High Court

Commissioner Of Income Tax (Tds)-1, New ... vs M/S Mahagun (India) Pvt. Ltd on 9 February, 2026

                          $~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
                          +       ITA 418/2025 & CM APPL. 58098/2025
                                  PR. COMMISSIONER OF INCOME TAX -TDS-1         .....Appellant
                                                  Through: Mr. Ruchir Bhatia, SSC with Mr.
                                                            Anant Mann, JSC.

                                                          versus

                                  MAHAGUN (INDIA) PVT. LTD.                .....Respondent
                                              Through: Mr. Somil Agarwal and Mr. Dushyant
                                                         Agarwal, Advs.
                          7
                          +       ITA 420/2025 & CM APPL. 58171/2025
                                  PR. COMMISSIONER OF INCOME TAX -TDS-1         .....Appellant
                                                  Through: Mr. Ruchir Bhatia, SSC with Mr.
                                                            Anant Mann, JSC.

                                                          versus

                                  MAHAGUN REAL ESTATE PRIVATE LIMITED .....Respondent
                                             Through: Mr. Somil Agarwal and Mr. Dushyant
                                                       Agarwal, Advs.


Signature Not Verified
Digitally Signed          ITA 259/2025, ITA 418/2025 & ITA 420/2025                                Page 1 of 3
By:NAVEEN KUMAR
Signing Date:11.02.2026
17:24:34
                                   CORAM:
                                  HON'BLE MR. JUSTICE DINESH MEHTA
                                  HON'BLE MR. JUSTICE VINOD KUMAR
                                                          JUDGMENT

DINESH MEHTA, J. (Oral)

1. The present appeals i.e. ITA 259/2025 and ITA 418/2025, ITA 420/2025 challenge the orders dated 15.12.2023 and 04.09.2024 respectively passed by the Income Tax Appellate Tribunal Delhi Bench 'E' Delhi (hereinafter referred to as "the Tribunal"), whereby the appeals of the respondent-assessee has been allowed in light of the judgment rendered by this Court in the case of Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax reported in (TDS)-II [2017] 78 taxmann.com 263 (Delhi).

2. Learned counsel for the appellant could not point out any substantial difference between the facts in the present case and the facts which were involved in the case of Rajesh Projects (supra). In the case of Rajesh Projects (supra) this Court held that TDS is required to be deducted from the payment of annual lease rent paid to Greater Noida Development Authority. The same was however, held to be prospective from the date of judgment.

3. The aforesaid judgment has also been affirmed by Hon'ble the Supreme Court vide its judgment dated 02.07.2018 rendered in the case of New Okhla Industrial Development Authority v. Commissioner of Income- tax reported in [2018] 95 taxmann.com 80 (SC).

4. In view of the above legal position, all the three appeals are hereby rejected.

5. The issue which is involved in the present case remains undecided by this judgment, and the same shall remain open for subsequent relief.

6. All appeals stand disposed of with all pending applications.

DINESH MEHTA (JUDGE)

VINOD KUMAR (JUDGE) FEBRUARY 9, 2026/MR