ALL INDIA ASSOCIATION FOR CHRISTIAN HIGHER EDUCATION vs. COMMISSIONER OF INCOME TAX & ANR.

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W.P.(C)/6737/2025HC DelhiDLHC01031170202519 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court noted that the petitioner's counsel submitted that the first prayer, seeking condonation of delay in filing Form 10-B for Assessment Year 2014-15, did not survive as the delay had been condoned by an order dated 15.05.2025. The Revenue's counsel further clarified that the second prayer, seeking quashing of the notice dated 03.09.2024, had also been addressed because the notice of demand was withdrawn by a letter dated 13.05.2025 and would not survive in light of the condonation of delay. In view of these clarifications from the Revenue, the High Court found no further orders were required to be passed regarding the petitioner's second prayer, as it stood redressed. Consequently, the petition was disposed of.

What were the facts?

The petitioner, All India Association for Christian Higher Education, filed a writ petition before the Delhi High Court. The petition had two main prayers: first, for condonation of delay in filing Form 10-B for Assessment Year 2014-15, and second, for quashing of a notice dated 03.09.2024. The petitioner's counsel submitted that the first prayer was already addressed by an order dated 15.05.2025, which condoned the delay. The Revenue's counsel clarified that the notice of demand, which was the subject of the second prayer, had been withdrawn by a letter dated 13.05.2025 and would not survive given the condonation of delay in filing Form 10-B. The High Court noted these submissions.

What were the issues?

1. Whether the petitioner's prayer for condonation of delay in filing Form 10-B for Assessment Year 2014-15 requires further consideration by the Court? (Mixed question of law and fact, concerning procedural compliance under the Income Tax Act, 1961). 2. Whether the notice dated 03.09.2024 requires to be quashed by the Court? (Mixed question of law and fact, concerning the validity of a notice issued under the Income Tax Act, 1961). Assessee's Contentions: - The first prayer for condonation of delay in filing Form 10-B for AY 2014-15 has been rendered infructuous as the delay has already been condoned by an order dated 15.05.2025. - The second prayer for quashing the notice dated 03.09.2024 still requires consideration. Revenue's Contentions: - The second prayer has also been addressed as the notice of demand has been withdrawn by letter dated 13.05.2025. - In any event, the notice would not survive once the delay in filing Form 10-B has been condoned.

AI-generated summary — verify with the full judgment below

$~120 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6737/2025 CM APPL. 30618/2025 CM APPL. 30619/2025

ALL INDIA ASSOCIATION FOR CHRISTIAN HIGHER EDUCATION .....Petitioner Through: Mr. Subas Acharya, Mr. Harsh Raj Singh, Mr. Vaibhav Jain and Mr. Rishabh Thakur, Advs.

versus

COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC and Mr. Yojit Pareek, JSC, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

19.05.2025 1. At the outset, the learned counsel for the petitioner submits that the first prayer, seeking condonation of delay in filing Form10-B for the Assessment Year 2014-15, does not survive, as the delay has been condoned in terms of the order dated 15.05.2025. He, however, submits that the second prayer, seeking quashing of the notice dated 03.09.2024, still requires consideration. 2. The learned counsel appearing for the Revenue submits that the said prayer has also been addressed, as the notice of demand has been withdrawn by letter dated 13.05.2025, and in any event, would not survive once the delay in filing Form 10-B has been condoned. 3. In view of the clarification provided by the learned counsel for the This is a digitally signed order. 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 01/07/2025 at 20:02:09

Revenue, no orders are required to be passed in the petitioner’s second prayer as well. The same stands redressed. 4. The petition stands disposed of. VIBHU BAKHRU, J

TEJAS KARIA, J MAY 19, 2025 acm

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This is a digitally signed order. 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 01/07/2025 at 20:02:09

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