Good Earth Sixty Nine Projects LLP Vs Deputy Commissioner of Income Tax, Circle 77(1), New Delhi

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$~134 to 143 & 146, 147

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 6/2026 CM APPL. 2248/2026

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FLORENTINE ESTATES OF INDIA LTD.

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.....Appellant Through: Mr. Yuvraj Singh and Mr. Pankaj Saraogi, Advocates. versus INCOME TAX OFFICER .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC. Mr. Vipul Agrawal, SSC with Ms. Sakashi Shairwal, JSC. 135 + ITA 20/2026 CM APPL. 2558/2026 M/S IREO GRACE REALTECH PRIVATE LIMITED .....Appellant Through: Mr. Ruchesh Sinha, Advocate. versus

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DCIT, CIRCLE-74(1), NEW DELHI & ANR.

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.....Respondent Through: Appearance not given. 136 + ITA 21/2026 CM APPL. 2656/2026 M/S IREO GRACE REALTECH PRIVATE LIMITED

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.....Appellant Through: Mr. Ruchesh Sinha, Advocate. versus

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/05/2026 at 16:16:22

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DCIT, CIRCLE-74(1), NEW DELHI & ANR.

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.....Respondent

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Through: Appearance not given. 137 + ITA 73/2026 CM APPL. 6516/2026 IREO RESIDENCIES COMPANY PRIVATE LIMITED

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.....Appellant Through: Mr. Ruchesh Sinha and Mr. Gaurav Goel, Advocates. versus

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DCIT CIRCLE 74 (1) NEW DELHI & ANR. .....Respondent Through: Mr. Puneet Rai, SSC. 138 + ITA 74/2026 CM APPL. 6518/2026 IREO PRIVATE LIMITED .....Appellant Through: Mr. Ruchesh Sinha and Mr. Gaurav Goel, Advocates. versus

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DCIT CIRCLE 74 (1) NEW DELHI & ANR.

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.....Respondent Through: Mr. Puneet Rai, SSC. 139 + ITA 75/2026 CM APPL. 6520/2026 IREO HOSPITALITY COMPANY PRIVATE LIMITED

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.....Appellant Through: Mr. Ruchesh Sinha and Mr. Gaurav Goel, Advocates.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/05/2026 at 16:16:22

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versus

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DCIT CIRCLE 74 (1) NEW DELHI & ANR.

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.....Respondent

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Through: Mr. Puneet Rai, SSC. 140 + ITA 76/2026 CM APPL. 6522/2026 IREO PRIVATE LIMITED .....Appellant Through: Mr. Ruchesh Sinha and Mr. Gaurav Goel, Advocates. versus DCIT CIRCLE 74 (1) NEW DELHI & ANR. .....Respondent Through: Mr. Puneet Rai, SSC. 141 + ITA 77/2026 CM APPL. 6524/2026 M/S IREO PRIVATE LIMITED .....Appellant Through: Mr. Ruchesh Sinha and Mr. Gaurav Goel, Advocates. versus DCIT, CIRCLE-74 (1), NEW DELHI & ANR. .....Respondent Through: Mr. Puneet Rai, SSC. 142 + ITA 78/2026 CM APPL. 6526/2026 IREO WATERFRONT PRIVATE LIMITED .....Appellant Through: Mr. Ruchesh Sinha and Mr. Gaurav Goel, Advocates.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/05/2026 at 16:16:22

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versus

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DCIT CIRCLE 74 (1)NEW DELHI & ANR.

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.....Respondent

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Through: Mr. Puneet Rai, SSC.

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143

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- ITA 79/2026 CM APPL. 6528/2026

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IREO WATERFRONT PRIVATE LIMITED

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.....Appellant Through: Mr. Ruchesh Sinha and Mr. Gaurav Goel, Advocates.

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versus

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DCIT, CIRCLE-74(1) NEW DELHI & ANR.

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.....Respondent

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Through: Mr. Puneet Rai, SSC.

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146

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ITA 299/2026 CM APPL. 23327/2026 CM APPL. 23329/2026

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GOOD EARTH SIXTY NINE PROJECTS LLP

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.....Appellant

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Through: Mr. Amit Kaushik and Mr. Himanshu Sharma, Advs.

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versus

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DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 77(1), NEW DELHI

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.....Respondent

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Through: Mr. Anurag Ojha, SSC, Ms. Hemlata Rawat and Mr. V. K. Saksena JSCs.

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147

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- ITA 328/2026 CM APPL. 27210/2026

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M/S GLS INFRATECH PRIVATE LIMITED

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/05/2026 at 16:16:22

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.....Appellant Through: Mr. Ruchesh Sinha & Mr. Gaurav Goel, Advs.

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versus

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ITO (TDS), WARD-74(3) NEW DELHI & ANR.

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.....Respondent Through: Mr. Sunil Agrawal, Sr SC with Ms Monica Benjamin, Mr. Gibran Naushad, JSCs, Mr. Rohit Chakraborty and Mr. Vivan Garg, Advs.

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CORAM:

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HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R % 18.05.2026

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The present batch of appeals involves a common question relating to TDS on External Development Charges.

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Learned Senior Standing Counsel for the Department, at the outset, submitted that the issue has been set at rest by this Court in the case of Puri Construction Private Limited v. Additional Commissioner Of Income Tax & Ors reported in (2024) 462 ITR 326 (Delhi) .

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Learned counsel for the appellant, at this juncture, pointed out that against the above referred judgment, affected assessee has preferred a Special Leave Petition being SLP (C) No. 11614/2024 titled as M/s Florentine Estates Of India Ltd. v. Union Of India, in which Hon’ble the Supreme Court has granted interim relief vide order dated 20.08.2024 to the effect that no coercive measure shall be adopted against the assessees. He prayed that till the matter is decided by Hon’ble the Supreme Court, the

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/05/2026 at 16:16:22

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matters be kept pending and interim relief as has been given by the Supreme Court be granted.

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Heard learned counsel for the parties.

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There cannot be any quarrel over the issue that so far as this Court is concerned, the matter stands concluded. Moreover, since the matter is pending before Hon’ble the Supreme Court, we cannot keep the present appeals pending for indefinite period, as the final decision by Hon’ble the Supreme Court may take some time.

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We, therefore, dispose of all these appeals by observing that fate of the judgment passed by Hon’ble the Supreme Court in the case M/s Florentine Estates Of India Ltd. (supra) shall bind both the parties.

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Until the matters are decided by Hon’ble the Supreme Court, recovery of the disputed demand against the appellant shall remain stayed. In case the SLP/appeal is finally decided by the Supreme Court in favour of the assessee(s), they shall be free to move appropriate application before the Assessing Officer to formally drop the demand.

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In case the matter is decided by Hon’ble the Supreme Court against the assessee, the Department shall be free to enforce the demand in accordance with law.

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Appeals stand disposed of alongwith all pending applications.

DINESH MEHTA, J

VINOD KUMAR, J

MAY 18, 2026/ dd

This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/05/2026 at 16:16:22

Good Earth Sixty Nine Projects LLP v. Deputy Commissioner of Income Tax, Circle 77(1), New Delhi

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Good Earth Sixty Nine Projects LLP v. Deputy Commissioner of Income Tax, Circle 77(1), New Delhi

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