More systematic organized result-oriented approach is desired in Courts. Similar cases can be taken up together to save human resources and to expedite justice. Illustrated with some cases.

More systematic organized result-oriented approach is desired in Courts. Similar cases can be taken up together to save human resources and to expedite justice. Illustrated with some cases.

Illustrated with cases before Supreme Court - similar cases can be taken up together to save valuable time of honorable Court and to expedite justice. However, we find that even similar cases are placed for hearing and disposal on different dates, before different benches. More organized and systematic approach is desired.

Pending cases:

We find large number of cases are pending before the honorable Supreme Court and other courts.

Many of cases are of similar type, on similar issues involving interpretation of similar provisions. Out of such cases are many disposed off and many are pending.

More systematic and organized approach is required to take up such cases together for quick disposal and to reduce pending matters.

This is illustrated with an example of cases about applicability of TCS on compounding fees on illegal mining by miners and illegal transportation by miners or his transporter. The cases cover mining departments in various states.

Search criteria for search on https://www.taxtmi.com/caselaws?page=1&court=SC+All&searchIn=aiMain&sort=default&lawId=17&allSearchQueries=TCS+on+Compounding+fees&party=mining+officer

Searched Text : TCS on Compounding fees

law : income tax

Court: Supreme Court- all

Party name: Mining Officer

Law: Income Tax

Sort : default

On 14.05.2026 author found 7 Results in these seven results in some reports multiple cases/ parties are covered / decided.

The period of judgments is from Dated:- 27-01-2026 to Dated:- 08-05-2026

All these cases are of similar type involving similar authorities and parties. Issue was also similar about collection of TCS on compounding fees recovered for illegal mining and / or transportation.

Head notes of these cases found during search are reproduced with highlights added for analysis and catch words etc.

2026 (5) TMI 619 - SC OrderIncome Tax

The Deputy Commissioner of Income Tax (TDS) Versus District Mining Officer Dantewada.
Dated:- 08-05-2026
In: Income Tax
Special Leave Petition (Civil) 16991/2026 @ Diary No(s). 3349/2026

TCS on compounding fees for illegal mineral mining was not sustained; the High Court view remained undisturbed.
Compounding fee or fine collected from persons engaged in illegal mining, transportation or storage of minerals under the Chhattisgarh Minor Mineral Rules was considered outside the scope of tax collection at source under section 206C(1C) of the Income Tax Act, as the ITAT's reliance on section 2(47) was found unjustified. The High Court's view declining TCS on such compounding amounts was left undisturbed, and the Supreme Court declined to interfere, dismissing the special leave petition.

2026 (5) TMI 191 - SC Order Income Tax

The Deputy Commissioner of Income Tax (TDS) Versus District Mining Officer.
Dated:- 30-04-2026
In: Income Tax
Special Leave Petition (Civil) 16062/2026 @ Diary No. 17101/2026 With Diary No. 16844/2026, Diary No. 20621/2026

TCS on compounding fees for illegal mineral transport: High Court view on section 206C was left undisturbed.
Compounding fees collected from illegal miners or mineral transporters were examined for tax collection at source under section 206C(1C) of the Income Tax Act in the context of the MMDR Act. The High Court held that the ITAT was unjustified in treating such compounding fee or fine as chargeable TCS by relying on the definition in section 2(47) of the Income Tax Act, and the Supreme Court declined to interfere, dismissing the special leave petitions.

2026 (4) TMI 492 - SC Order Income Tax

The Deputy Commissioner Of Income Tax (TDS) Raipur Versus District Mining Officer.
Dated:- 06-04-2026
In: Income Tax
Special Leave Petition (Civil) 12604/2026 @ Diary No(s). 14937/2026

Compounding fees from illegal mining are not subject to TCS where the specific collection provision does not cover them
Compounding fees and fines collected from illegal miners or transporters under the MMDR framework were held not to attract TCS under the specified income-tax provision. The High Court found that reliance on the general definition of 'income' could not override the specific language and scheme governing collection at source, so the demand, interest and penalty based on treating such receipts as TCS-liable could not stand. The Supreme Court declined to interfere with that view and dismissed the special leave petition, leaving the High Court's conclusion intact.

2026 (4) TMI 202 - SC Order Income Tax

The Deputy Commissioner of Income Tax (TDS) Versus District Mining Officer.
Dated:- 02-04-2026
In: Income Tax
Special Leave Petition (Civil) 12333/2026 @ Diary No(s). 13012/2026

Compounding fee from illegal mineral transporters is not liable for tax collection at source under the Income-tax Act
Compounding fee or fine recovered from illegal miners and transporters of minerals was held not to be chargeable as tax collected at source under section 206C(1C) of the Income-tax Act merely by relying on the definition of 'goods' in section 2(47). The High Court set aside the ITAT's demand, interest and penalty order for non-compliance with section 206C(1C), holding that the statutory basis for such collection was unsustainable. The Supreme Court declined to interfere with that judgment and dismissed the special leave petition.

2026 (3) TMI 1501 - SC Order Income Tax

Deputy Commissioner of Income Tax (TDS) Versus District Mining Officer, Bemetara Mining Office.
Dated:- 20-03-2026
In: Income Tax
Special Leave Petition (Civil) 10896/2026 (@ Diary No(s). 6639/2026)

TCS on compounding fees for illegal mineral transporters rejected as section 206C(1C) demand and penalty fail
Compounding fees and fines collected from illegal miners or mineral transporters were considered outside the ITAT's view that such receipts were chargeable as TCS under section 206C(1C) by relying on section 2(47) of the Income-tax Act. The High Court's approach rejecting that treatment was left undisturbed, and the Supreme Court declined to interfere. As a result, the ITAT's demand, interest and penalty for alleged non-compliance with section 206C(1C) could not be sustained.

2026 (3) TMI 718 - SC OrderIncome Tax

The Deputy Commissioner of Income Tax (TDS) Versus District Mining Officer.
Dated:- 12-03-2026
In: Income Tax
Special Leave Petition (Civil) 9668 of 2026 @ Diary No(s). 8956/2026., with Diary No(s). 8414/2026, Diary No(s). ...More

Tax Collected at Source exclusion for compounding fees affirmed; special leave petitions dismissed and High Court outcome left intact.
Supreme Court addressed whether compounding fees paid by illegal miners or transporters fall within Tax Collected at Source under Section 206C(1C), concluding that the ITAT was unjustified in relying on the definition in Section 2(47) to treat such fees as TCS; accordingly the ITAT's demand, interest and penalty based on that conclusion could not be sustained. The Court declined to interfere with the High Court's view and dismissed the special leave petitions, leaving the High Court outcome intact.

2026 (1) TMI 1423 - SC OrderIncome Tax

The Deputy Commissioner of Income Tax (TDS) Versus District Mining Officer Dantewada Mining Office.
Dated:- 27-01-2026
In: Income Tax
Sections:- 002(47), 206C,
Special Leave Petition (Civil) Diary No(s). 2792/2026

TCS u/s 206C on compounding fees from illegal mining - taxability rejected by HC; SLP dismissed by SC
Challenge concerned tax collection at source on compounding fees obtained from illegal mining or transportation under the Mines and Minerals regulatory regime; the question whether such compounding fees attract TCS by reference to the income definition was rejected by the High Court as the appellate tribunals reliance on that definition was unjustified, resulting in the tribunals approach being set aside. The Supreme Court refused to interfere with the High Court decision and dismissed the special leave petition, leaving the High Court ruling intact.

Website of Supreme Court:

Searched on 03.04.2026 on the website of Supreme Court with search criteria as given below. Search resulted in pending cases 14 and disposed off cases 12. These cases are also of similar nature. But have been decided on different dates and pending cases are being fixed for steps or for hearing on different dates.

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