Vodafone Idea Limited Vs ACIT (Delhi High Court)
Summary: The Delhi High Court allowed the connected writ petitions filed by Vodafone Idea Limited, seeking release of pending TDS refunds with applicable interest for Assessment Years 2003-04, 2008-09 to 2013-14. The petitions stated that the refunds had remained unpaid for about two years even after orders of the Income Tax Appellate Tribunal and subsequent orders passed by the Assessing Officer giving effect to those appellate decisions.
For AY 2012-13, the Tribunal’s order dated 05.06.2024 was followed by an appeal-effect order dated 30.10.2024, with refund quantified by the assessee at Rs.11,06,37,172; the Form 26B applications dated 25.04.2025 were rejected. For AY 2013-14, the Tribunal’s order dated 30.04.2024 was followed by an appeal-effect order dated 14.10.2024, with refund quantified at Rs.7,57,50,048; the Form 26B application dated 01.02.2025 was rejected. For AYs 2003-04 and 2008-09 to 2011-12, the relevant Tribunal orders were dated 26.11.2024 and 03.02.2025, followed by an appeal-effect order dated 15.05.2026, with refund quantified at Rs.34,45,69,250. The total amount found payable by the Assessing Officer was Rs.53,09,56,470.
The petitioner argued that Section 200A, Section 201, Rule 31A and Form 26B address the processing of TDS statements and refunds arising from excess or incorrect deduction/deposit. According to the petitioner, they do not govern a refund that crystallises after an assessment under Section 201 or after an appellate order.
