IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No . 24187 of 202 5 Sri Paspo Educational and Charitable Trust, Represented by its Managing Trustee, Mrs. B.Anuradha, W/o.Mr.K.Pandurangan, Aged 68 years, 30 Palaniappa Nagar, Hasthampatty, Salem – 636 007. ... Petitioner Vs.

1. The Commissioner of Income Tax (Exemptions), Aayakar Bhawan – Annexe Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

2. The Income Tax Officer, Exemptions Ward, Salem, No.3, Gandhi Road, Salem – 636 007.

3. The Central Processing Centre, 1st Floor, Prestige Alpha No.48/1 & 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru – 560 100.

... Respondents 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 DIN & Order No:ITBA/COM/F/17/2024-25/1071560664(1)dated 25.12.2024 order under Section 119 (2) (b) of the Income Tax Act, 1961 on the file of the first respondent for the A.Y: 2023-2024 and quash the same and direct the first respondent to condone the delay in filing the Audit report in Form-10BB for the AY: 2023-2