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

Judgment text excerpt

* 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) Signature Not Verified Signed By:PRADEEP W.P.(C) 15601/2025 Page 1 of 22 SHARMA Signing Date:28.10.2025 16:23:31 /respondent no.1 under Section 119 (2) (b) of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2018-19, against the order dated 24.12.2021 passed by respondent no.2 under Section 154 of the Act and intimation letter dated 23.03.2020 issued by the respondent no.2 under Section 143(1) of the Act for the AY 2018-19, with the following prayers:- “a. Issue a writ order or direction in the nature of certiorari or certiorarified mandamus or any other suitable writ or direction, calling the record relating to the order dated 14.06.2024 passed by Respondent No.1 under Section 119(2)(b) of ITA, 1961 for AY 2018-19 and set aside the same; and b. Issue a writ order or direction in the nature of certiorari or certiorarified mandamus