The Commissioner Of Income Tax vs Touchalife Foundation India
2025 Latest Caselaw 4391 Tel

Telangana High Court

The Commissioner Of Income Tax vs Touchalife Foundation India on 30 June, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
     THE HONOURABLE SRI JUSTICE NARSING RAO
                 NANDIKONDA
                     I.T.T.A.No.38 OF 2025

JUDGMENT:

(per Hon'ble Sri Justice P.Sam Koshy)

Heard Mr. Vijhay K. Punna, learned Senior Standing

Counsel for Income Tax Department appearing for the appellant

and Mr. A.V.A.Siva Kartikeya, learned counsel appearing for the

respondent. Perused the record.

2. The present is an appeal filed under Section 260A of the

Income Tax Act, 1961, against the order dated 25.07.2024, passed

in I.T.A.No.617/Hyd/2024, by the Income Tax Appellate Tribunal

(hereinafter referred as, 'the Tribunal'), for the Assessment Year

2022-23.

3. Having heard Mr. Vijhay K. Punna, learned Senior Standing

Counsel for Income Tax Department appearing for the appellant,

more particularly, taking into consideration the finding given by

the Tribunal in the impugned order under challenge, particularly

paragraph No.5, we are of the considered opinion that there does

not seem to be any substantial question of law left to be

adjudicated in the instant case. Moreover, we find that the view

expressed by the Tribunal has also been considered by this very

Bench in one of its recent judgment in W.P.No.8294 of 2025

decided on 24.03.2025 and earlier also, this High Court had in

W.P.No.31360 of 2023 which stood decided on 24.11.2023 had

allowed the petition in favour of the assessee against the revenue

holding that non-furnishing of Form 10B before the due date by

itself would not be so fatal, particularly, if the assessee has

meanwhile filed it before the impugned order having been passed.

4. The Appeal, therefore, being devoid of substantial question

of law fails and is accordingly, rejected. There shall be no order as

to costs.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

___________________ P.SAM KOSHY, J

_______________________________ NARSING RAO NANDIKONDA, J 30.06.2025 Pvt