ANUPAM GIAN VIKAS PARI SHAD vs COMMISSIONER OF INCOME TAX EXEMPTION DELHI & ANR.

Judgment text excerpt

$~105 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 30.04.2025 + W.P.(C) 5635/2025 ANUPAM GIAN VIKAS PARI SHAD .....Petitioner Through: Mr Ajay Pal Kullar with Mr Pranndy Dey, Advocates. Versus COMMISSIONER OF INCOME TAX EXEMPTION DELHI & ANR. .....Respondents Through: Mr Gaurav Gupta, SSC with Mr Shivendra Singh and Mr Yojit Pareek, JSCs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) CM No.25679/2025 (for exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 5635/2025 & CM No.25678/2025 3. Issue notice. The learned counsel for the respondents accepts notice. 4. The petitioner has filed the present petition, inter alia, praying as under: “A) issue a Writ of certiorari/ mandamus or any other Signature Not Verified Digitally Signed W.P.(C) 5635/2025 Page 1 of 4 By:TARUN RANA Signing Date:08.05.2025 15:55:39 appropriate Writ/ order/direction quashing of the Impugned Order dated 29/01/2025 bearing no: ITBA/COM/F/17/2024- 25/1072676460 (1) passed by the Respondent No. 1, whereby the application dated 19.12.2024 of the Petitioner seeking condonation of delay in filing the FORM 10BB for the Assessment Year 2020-21 was rejected/dismissed; B) issue a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction against the Respondents to adjudicate and pass appropriate orders on the application dated 13.03.2024 filed by the Petitioner u/s 119 (2)(b) of the Income Tax Act, 1961 seeking condonation of delay in filing the FORM 10BB for the Assessment Year 2020-21; C) issue a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction against the Respondents to not initiate any proceedings under the Income Tax-Act, 1961 qua the P