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

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WP/32774/2025HC TelanganaHBHC01065057202527 January 2026Author: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made 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 of action 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 closed.

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 an order dated 26.06.2025 passed by the Principal Chief Commissioner of Income Tax, Telangana, rejecting the petitioner's application for condonation of delay in filing its Return of Income for the Assessment Year 2020-21. The petitioner sought a writ of mandamus to declare the order arbitrary, illegal, and violative of constitutional and statutory provisions, including CBDT Circular No. 13 of 2023. The petition also sought a stay on further proceedings and recovery pursuant to the impugned order.

What were the issues?

1. Whether the order passed by the Principal Chief Commissioner of Income Tax, rejecting the petitioner's application for condonation of delay in filing its Return of Income for AY 2020-21, is arbitrary, illegal, bad in law, void-ab-initio, and violative of the principles of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India, and the Income Tax Act, 1961? 2. Whether the said order is in violation of CBDT Circular No. 13 of 2023 dated 26.07.2023? Assessee's Contention: The learned counsel for the petitioner submitted that the respondent Income Tax Department has already condoned the delay in filing the petitioner's Return of Income. Therefore, the cause in the present Writ Petition has become infructuous. Revenue's Contention: No specific contention is recorded for the respondents in the provided judgment.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENW SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR STNGH AND THE HONOURABLE SRIJUSTIGE G.M. MOHIUDDIN WRIT PETITION NO:32774 5 [ 34881 .....PETITIONER 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 Person in Charge. Mr. H.Pradyumna Kumar, S/o Mr. H.Pandurang. Between: AND 1. 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. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 3. The Principal Commissioner of lncome Tax 4, Hyderabad, lncome Tax Towers, Masib Tank, AC Guards, Hyderabad - 500 004, Telangana. 4. The Chief Commissioner of lncome Tax, Hyderabad, lncome Tax Towerc, Masab Tank,AC Guards, Hyderabad - 500 004, Telangana. - 5. The Commissioner of lncome Tax Appeals, National Faceless Appeal Centre NFAC, lncome Tax Department, Delhi - 110 003. 6. The lncome Tax Officer, Ward 9'1, HyderabadlT. Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana 7. Assessment Unit, lncome Tax Department, National e-Assessment Center / National Faceless Assessment Centre, Room No.. +01, 2nd Floor. E-Ramp, Jawaharlal Nehru Stadium. New Delhi - 110 003. 8. The Principal Commissioner of lncome Tax - 4, Hyderabad, lncome Tax Towers, Masab Tank, AC Guards, Hyderabad - 500 004. Telangana. 9. The Chief Commissioner of Income Tax., Hyderabad, lncome Tax Towers, Masab Tank, AC Guads, Hyderabad - 500 004. Telangana. 10.The Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre (NFAC), lncome Tax Department. Delhi - 110 003. 11.The lncome Tax Officer - Ward 9(1), Hyderabad, l.T. Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana .....RESPONDENTS Petition Under Article 226 ot lhe 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 declaring that order passed by the 1st Respondent dated 2610612025, bearing DlN..|TBA/COM|F|17|2O25-2611O77828901('1 ) for the Assessment Year 2O2O-21, in rejecting the application, filed by the Petitioner. seeking condonation of delay in filing its Retum of lncome. as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative 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 2023, dated 2610712023, 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 119(2)(b) of the Act, dated 2610O12025, bearing DlN..|TBA/COM1F11712O2S- 2611077828901(1) for the Assessment Year 2O2O-21, pending disposal of the above Writ Petition., pending disposal of the above writ petition. Counsel forthe Petitioner I SR! VIGHNESH ASAWA, ADVOCATE FOR SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents : SRI K.SUDHAKAR REDDY (Sf SC FOR TNCOME TAX) The Court made the following ORDER \ IN TIIE HIGH COI]RT FOR THE STATE OF TELAI\GANA AT ITYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APAR"ESII KI'MAR SINGH ANI) THE HON'BLE SRI JUSTICE G.M.MOIIIUDDIN WRIT PETITION No.32774of 2025 DA : 27.01.2026 Between: IWs. The A.P. High Court Cooperative Credit Society Limited Petitioner AND The Principal Chief Commissioner of Income Tax, AP & Telangana, Hyderabad and live 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.

2.

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 order passed by the l.t Respondent, dated 26.06.2025, bearing DIN.: ITBA/COM/F|1712025-261107782590t(r) for the Assessment Year 2020-21, in rejecting the application, filed by the Petitioner; seeking condonation of delay in filing its Return of Income; as arbitrary, illegat, bad in law, void-ab- initio, violative of the principles of natural justice, apart from being violative of Articles 14, l9(l)(g) and265 of the Constitution of India & the Income Tax Act, 1961, and to \ \

HCJ (AKrS, J) & GMM, J W.P.No.32774 of 2025 consequently set aside the same, after declaring that the same is in violation of Circular No.13 of 2023, dated 26.07.2023, issued by the Central Board of Direct Taxes."

3.

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.

4.

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. SD/.C.DEEPIKA ASSISTANT REGISTRAR //// G SECTION OFFICER The Princ,o", "n,* commissioner of lncome Tax, Ap and rerangana, Room No.1031, 1Oth Floor. c Block. lncome Tax Towers, Masab rank.-AC Guards, Hyderabad - 500 004. Telangana. The Assessment Unit, lncome Tax Department, Nationat e-Assessment Center, New Delhi, Room No. 401,2nci Floor, E-Ramp, Jawahartat Nehru Stadium; New Delhi - 110 003. The Principal commissioner of lncome Tax 4, Hyderabad, rncome Tax Towers, Masab Tank, AC Guards, HyderabaO - 5OO 004, Telangana. The chief commissioner of lncome Tax, Hyderabad, rncome TIx Towers, filasab Tank, AC Guards, Hyderabad - 50O004, Tetangana. The Commissioner of lncome Tax Appeals, National Faceless Appeal Centre NFAC, lncome Tax Department, Delhi - 110 003. The lncome Tax officer, ward gl, Hyderabad lr. Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 2 To 1. 2. 3. 4. 5. 6. 7. The Ass-essment lfnit, rncome Tax Department, Nationat e-Assessment center / Nationar Faceress Assessment c"nire, R;;'tj":;0i;"2;' troor. E- ^ Eprp,.Jawaharlal Nehru Stadium. New Dethi_ t t-d OOe.

8.

The Principal commissioner of lncome iax - q, irvo"rrord, lncome Tax Towers, Masab rank. Ac Guards, Hyderaoao I s6o oo+. i"d;;;;

9.

The chief commissioner of rncome irt.fttqerJ6ad, tncomJr-ai io*ur., Masab rank. AC Gug$s, Hyderabad - sbo bo+.T"rairgjnJ. - 10.The commissioner of rncom'e Tax (Appeiisl,_Nitionar Faceiess Appear - . 9."ntr" (NFA9), rncome Tax Deparimeint. oiitni - 110 003. "- ' 11. the tncome Tax officer - ward g(!),_]-lyderabad, l.T. Towers, AC Guards, .^ {asa!_Tant4, Hy-dpnbqd - SO0 Ofj+,'feiangani.' 12.one cc to sRtA.v.A.stvA KARTIKEYA, Advocate topucl 13.one CC to SRI K.SUDHAKAR REDDY tsr SCFcin}vco-niE TAX) Advocate loPUcI 14.Two CD Copies SA i

\ \ \ HIGH COURT DATED:2710112026 ORDER WP.No.32774 of 2025 DISMISSING THE W.P \ \ \ HE I ( I () :l ll '1n t U r2$ (- I 2 * IL th AS INFRUCTUOUS WITHOUT COSTS.

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