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

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 5. The petitioner is, essentially, aggrieved by rejection of its application under Section 119(2)(b) of the Income Tax Act, 1961 [the Act] seeking condonation of delay in filing Form 10BB in respect of Assessment Year [AY] 2020-21. 6. The petitioner is a trust formed for charitable purposes. It is registered under Section 12A of the Act and is entitled to claim exemption under Section