IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.44316 of 2025 L.Dharmakannan Trust, Represented by its Managing Trustee Micheal Lenin D, 604, Edayarpalayam Pirivu, RKV School Road, Kuniamuthur, Coimbatore – 641 008. ... Petitioner Vs.

The Commissioner of Income Tax (Exemptions), Chennai, 121, MG Road, Nungambakkam, Chennai – 600 034, Tamil Nadu, India. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records in the file of the Respondent in respect of the impugned Order under Section 119(2)(b) of the Income Tax Act, 1961, in DIN and Order No.ITBA/COM/F/17/2025-26/1080403353(1) dated 08.09.2025 in PAN- AAATL5028R for the Assessment Year (‘AY’) 2020-21 and quash the same and direct the Respondent to condone the delay in filing Form 10B under Section 12A(1)(b) of the Income Tax Act, 1961 read with Rule 17B of the Income Tax Rules, 1962.

For Petitioner : Mr.N.V.Krishnan For Respondent : Mr.V.J.Arul Raj, Senior Standing Counsel

ORDER

The petitioner has challenged the order dated 08.09.2025, whereby the applicatio