DELHI MAHARASHTRIYA EDUCATIONAL AND CULTURAL SOCIETY THROUGH AUTHORISED REPRESENTATIVE vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on:28.10.2025 W.P.(C) 15601/2025 & CM APPL. 63884/2025 DELHI MAHARASHTRIYA EDUCATIONAL AND CULTURAL SOCIETY THROUGH AUTHORISED REPRESENTATIVE .....Petitioner versus COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI & Ors .....Respondents Advocates who appeared in this case For the Petitioner : Mr Vivek Sarin, Mr Dhurv Devgupta, Ms Divyanshi Singh, Mr Satish C Kaushik, Mr Abhishek Jain, and Mr Devansh Aeron, Advocates. For the Respondent : Mr Abhishek Maratha, SSC, Mr Apoorv Aggarwal, Mr Parth Samwal, JSCs, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskan Goel, Mr Himanshu Goel and Mr Nischay Purohit, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. The petition been filed by the petitioner against an order dated 14.06.2024 passed by the Commissioner of Income Tax (Exemptions) 2. The petitioner is a society registered under the provisions of the Societies Registration Act, 1860 bearing Registration No.497, having its registered office at Aram Bagh, Walchand Palace, Paharganj, New Delhi- 110055. The petitioner is engaged in the society