M/s The A.P. High Court Co-operative Credit Society Limited, vs. The Principal Chief Commissioner of Income Tax,

WP/32772/2025HC TelanganaHBHC01065064202527 January 2026Author: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the learned counsel for the petitioner that the respondent Income Tax Department had already condoned the delay in filing the petitioner's Return of Income. Consequently, the Court found that the cause for the present writ petition had become infructuous. Accordingly, the High Court dismissed the writ petition as infructuous, with no order as to costs. Any pending miscellaneous applications were also ordered to stand closed. The Court did not delve into the merits of the challenged orders or the specific grounds raised by the petitioner regarding arbitrariness, illegality, or violations of constitutional provisions and the Income Tax Act.

What were the facts?

The petitioner, M/s The A.P. High Court Co-operative Credit Society Limited, filed a writ petition before the High Court for the State of Telangana. The petition challenged two orders: one passed by the Principal Chief Commissioner of Income Tax on June 26, 2025, rejecting the petitioner's application for condonation of delay in filing its Return of Income for Assessment Year 2019-20; and another by the Commissioner of Income Tax Appeals (NFAC) on July 6, 2023, dismissing the petitioner's appeal. The petitioner sought to declare these orders arbitrary, illegal, and violative of constitutional provisions and the Income Tax Act, 1961, as well as CBDT Circular No. 13 of 2023. The petition also sought a stay on further proceedings.

What were the issues?

1. Whether the order passed by the Principal Chief Commissioner of Income Tax on June 26, 2025, rejecting the application for condonation of delay in filing the Return of Income for AY 2019-20, is arbitrary, illegal, and violative of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India, and the Income Tax Act, 1961. 2. Whether the order passed by the Commissioner of Income Tax Appeals (NFAC) on July 6, 2023, dismissing the petitioner's appeal, is arbitrary, illegal, and violative of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India, and the Income Tax Act, 1961. Assessee's Contention: The petitioner argued that the Income Tax Department had already condoned the delay in filing its Return of Income, rendering the present writ petition infructuous. Revenue's Contention: No specific contention from the revenue is recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

M/s The A.P. High Court Co-operative Credit Society Limited,, Chamber No.. 39 and 40, High Court Buildings, High Court for the State of Telangana, Near Govemment City College, Hyderabad - 500 066, Telangana. Represented by its Percon in Charge, Mr. H.Pradyumna Kumar, S/o Mr. H.Pandurang. .....PETITIONER [ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN Between 't. The Principal Chief Commissioner of lncome Tax,, AP and Telangana, Room No.1031, 1Oth Floor, C Block, lncome Tax Towers, Masab Tank, AC Guards, Hyderabad - 500 004, Telangana. 2. The Centralized Processing Centre, Bengaluru,lncome Tax Department, Bengaluru - 560 500, Karnataka. 3. . The Commissioner of lncome Tax Appeals, National Faceless Appeal Centre NFAC, lncome Tax Department, Delhi - 11OOO3. 4. The lncome fax Officer, Ward 9 1, Hyderabad lT. Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 5. The Principal Commissioner of lncome Tax 4, Hyderabad, lncome Tax Towers, Masab Tank, AC Guards, Hyderabad - 500 004, Telangana. 6. The Chief Commissioner of lncome Tax, Hyderabad,lncome Tax Towers, Masab Tank,AC Guards, Hyderabad - 500 004, Telangana. 7. The Centralized Processing Centre, Bengaluru, lncome Tax Department, Bengalu-nr-- 560 500, Kamataka. 8. The Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre (NFAC), lncome Tax Department, Delhi - 110 003. 9. The lncome Tax fficer - Ward 9(1), Hyderabad, 1.T., Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 10.The Principal Commissioner of lncome Tax-4, Hyderabad, lncome Tax Towers, Masab Tank, AC Guards, Hyderabad - 500004, Telangana. I 1 1' The chief commissioner of rncome T31 Hyderabad. rncome Tax Towers, Masab Tank, AC Guardr, iyo"irO"O - soo"oO+lilnng.nr. .....RESPONDENTS Petition Under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction decraring that. a. order passed by the 1st Respondent, dated 26'06'2025' bearing DlN..lrBA/coMtFtllt2o2s-26t1orru2u2o8(1) for the Assessment Year 2o1g-20, in rejecting the application, filed by the petitioner. seeking condonation of delay in filing its Return of tncome. b. The order of the 3rd Respondent, dated 06.07.2023, passed u/s 250 0f the rncome Tax Act, 1961, bearing DIN and order No. |rBA/NFA ct2sor2o23-24t1os41rg13s(1), in dismissing the appeal, filed by the Petitioner. as arbitrary, illegal, bad in law, void- ab-initio, viotative of the principres of naturat justice, ,orn ;;';",rg viorative of Articles 14' 19(1Xg) and 265 of the constitution of lndia and the lncome Tax Act, 1961' and to consequently set aside the same , after declaring that the same is in violation of circular No'13 of 2o23,dated 26.07.2023, issued by the central Board of Direct Taxes. |.A.NO:1 OF 2025 Petition Under section 151 cPc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings, including any recovery, pursuant to the order u/s 11g(2xb) of the Act, dated 26.06.2025, bearing DrN. irrr"o, tFt17r2o25- 2611077828208(1)' passed by the 1st Respondent, for the Asyessnrent year 2o1g - 20, pending disposal of the above writ petition. counsel for the petitioner : sRI vtgHNEsH ASA*A, ADV..ATE FoR SRI A.V.A.SIVA KARTIKEYA COUNSCI fOr thE RESPONdENTS : SRt K.SUDHAKAR REDDY (Sr SC FOR INCOME TAX)

The Court made the foltowing ORDER : . I i i i a (- IN THE IIIGH COTJRT FOR THE STATE OF TELAI\GAI\A AT IIYDERABAI) THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AI\D THE HON'BLE SRI JUSTICE G.M.MOHITJDDIN WRIT PETITION No. 32772 of 2025 DATED :27.01.2026 Between: IWs. The A.P. High Court Cooperative Credit Society Limited AI\D Petitioner \ The Principal Chief Commissioner of Intome Tax, AP & Telangana, Hyderabad and five others ... Respondents ORDER: Sri Vighnesh Asawa, learned counsel appears for Sri A.V.A. Siva Kartikeya, learned counsel for petitioner. Sri K. Sudhakar Reddy, learned Senior Standing Counsel for Income Tax Department appears for respondents.

This Writ Petition is filed with the following prayer: "For the reasons stated in the accompanying affidavit, it is hereby prayed that this Hon'ble Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction declaring that: a. order passed by the I't Respondent, dated 26.06.2025, bearing DIN.: ITBA / COM I F I 17 I 2025-26 I 1077828208(l) for the Assessment Year 2019-20, in rejecting the application, filed by the Petitioner; seeking condonation of delay in filing its Return of lncome; b. The order of the 3'd Respondent, dated 06.07.2023, passed u/s 250 of the Income Tax Act, 1961, bearing \ \ \

.rE:rt-.rt HCJ (AKrS, J) & GMM, J w .P.No.32772 oI 2025 DIN & Order No: ITBA / NFAC / 250 I 2023-24 t 1054179135(l) in dismissing the appeat, fited by the Petitioner. as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, l9(l)(g) and 265 of the Constitution of India & the Income Tax Act, 1961, and to consequently set aside the same, after declaring that the same is in violation of Circutar No.l3 of ,023, datcd 26.07 .2023, issued by the Central Board of Direct Taxes."

Learned counsel for the petitioner submits that the respondent Income Tax Department has already condoned the delay in filing the petitioner's Return of Income. As such, the cause in the present Writ Petition has become infructuous.

Accordingly, the instant Writ petition is dismissed as infructuous. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. 2 //// SD/.C.DEEPlKA ASSISTANT REGISTRAR SECTION OFFICER To 1. One CC to SRI A.V.A.S|VA KABII]GYA, Advocate tOpUCl

ONE CC tO SRI K.SUDHAKAR REDDY (Sr SC FOR-INCOIiE TAX) AdVOCAIE loPUcl

Two CD Copies SA

\ \ HIGH COURT DATED:2710112026 ER WP.No.32772 of 2025 DISMISSING THE W.P AS INFRUCTUOUS WITHOTU GOSTS * T-l l 2 9 JArl Z117s (J THE S t * * a a

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