+ W.p.(C) 1603/2025 The Reporters Collective v. Assistant Commissioner Of Income Tax, Cit (Exemption), Delhi
High Court
10 Feb 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
+ W.p.(C) 1603/2025 The Reporters Collective v. Assistant Commissioner Of Income Tax, Cit (Exemption), Delhi
Date of order
10 Feb 2025
Assessment year(s)
—
Outcome
Other
Case summary
In + W.p.(C) 1603/2025 The Reporters Collective v. Assistant Commissioner Of Income Tax, Cit (Exemption), Delhi, the High Court (2025) decided the matter under Section 12A of the Income-tax Act.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~80
IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 1603/2025 THE REPORTERS COLLECTIVE .....Petitioner THE REPORTERS COLLECTIVE .....Petitioner
.....Petitioner
Through: Mr Omar Hoda, Ms Eesha Bakshi, Mr Uday Bhatia, Mr Kamran Khan, and Mr Arjun Sharma, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIT (EXEMPTION), DELHI
.....Respondent
Through: Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms Madhavi Shukla, JSCs and Mr Sushant Pandey, Advocate.
CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R15.04.2025
%
CM APPL. 21414/2025(direction)
1. This is an application filed by the assessee, inter alia, praying as
under:-
“a. Quash/ set aside Rejection Order dated 27.01.2025 passed by Respondent Section 12AB (1) (b) (ii) (B) of the Act rejecting Petitioner’s Application for grant of registration under Section 12A(1) (ac) (iii);
b. Direct the Respondent to conduct de nova hearing on Petitioner’s Application seeking registration under Section 12A and 80G of the Income Tax Act, 1961 under Form 10AB and decide the same in a timely manner;
c. Pass such other / further order(s) as may be deemed fit and proper by this Hon’ble Court in the facts of the present case.”
2.The above captioned petition was disposed of vide order dated 10.02.2025 as the petitioner has an equally efficacious remedy before the Appellate Authority. This Court had further directed that if an appeal would
be preferred by the petitioner the same would be considered by the Appellate Authority in accordance with law as well as bearing the observations made in the order dated 10.02.2025, within a period of six weeks from the date on which the appeal was preferred. In view of the express directions issued by this Court, we do not consider this apposite to issue any further directions. However, liberty is granted to the petitioner to mention the matter before the learned Income Tax Appellate Tribunal and draw the attention of the Tribunal to the order dated 10.02.2025. 3.The application stands disposed of with the aforesaid observations.
APRIL 15, 2025 KG
VIBHU BAKHRU, JTEJAS KARIA, J
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