All India Association For Christian Higher Education v. Commissioner Of Income Tax & ANR.

$~120 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6737/2025 CM APPL. 30618/2025 CM APPL. 30619/2025 ALL INDIA ASSOCIATION FOR CHRISTIAN HIGHER EDUCATION .....Petitioner Through:

Mr. Subas Acharya, Mr. Harsh Raj Singh, Mr. Vaibhav Jain and Mr. Rishabh Thakur, Advs.

versus COMMISSIONER OF INCOME TAX & ANR.

.....Respondents Through:

Mr. Gaurav Gupta, SSC with Mr.

Shivendra Singh, JSC and Mr. Yojit Pareek, JSC, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 19.05.2025 1.

At the outset, the learned counsel for the petitioner submits that the first prayer, seeking condonation of delay in filing Form10-B for the Assessment Year 2014-15, does not survive, as the delay has been condoned in terms of the order dated 15.05.2025. He, however, submits that the second prayer, seeking quashing of the notice dated 03.09.2024, still requires consideration.

2.

The learned counsel appearing for the Revenue submits that the said prayer has also been addressed, as the notice of demand has been withdrawn by letter dated 13.05.2025, and in any event, would not survive once the delay in filing Form 10-B has been condoned.

3.

In view of the clarification provided by the learned counsel for the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:02:09

Revenue, no orders are required to be passed in the petitioner's second prayer as well. The same stands redressed.

4.

The petition stands disposed of.

VIBHU BAKHRU, J TEJAS KARIA, J MAY 19, 2025 acm Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:02:09