Central Govt. Employees Consumer Coop. Society Ltd. (Popularly Known As Kendriya Bhandar) v. Income Tax Officer, Ward 28(1) & ANR.

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14550/2025 CENTRAL GOVT. EMPLOYEES CONSUMER COOP. SOCIETY LTD. (POPULARLY KNOWN AS KENDRIYA BHANDAR) .....Petitioner Through:

Mr. Sumit K. Batra, Ms. Manisa Khurana, Ms. Priyanka Jindal and Mr.

Parth Sharma, Advs.

versus INCOME TAX OFFICER, WARD 28(1) & ANR. .....Respondents Through:

Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Adv.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 23.12.2025 CM APPL. 81698/2025 1.

This application has been filed by the petitioner with the following prayers:- "a. allow the present application and direct the Respondents to rectify/amend/correct and update the status of the Petitioner in the existing PAN ie, AAAFC5403F from 'Firm' to 'Cooperative Society';

b.

direct the Respondents to treat the returns of Income filed or to be filed by the Petitioner under the existing PAN as a valid return filed by a 'Co-operative Society' for all purposes rate of tax, assessment and processing;

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 29/12/2025 at 11:45:08

c.

not to take any precipitative action including imposing any fine/penalty or any other adverse action for delay in filing the return because of inaction of the Respondent to correct the PAN"

2.

Mr. Shlok Chandra, learned Senior Standing Counsel appearing for the respondents seeks time to take instructions. 3.

At his request, renotify on 04.02.2026.

V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 23, 2025 cd 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 29/12/2025 at 11:45:08