IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.03.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.522 & 524 of 2026 Sri Bairava Foundation Rep. by its President Kangeyam Main Road, Avalpoondurai, Erode – 638115 PAN : AATTS1304A ... Petitioner Vs.

Commissioner of Income Tax (Exemption)

Aayakar Bhavan, Annexe Building, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the Respondent in impugned rejection order u/s 119(2)(b) in DIN & Order No.ITBA/COM/F/17/2025-26/1080401386(1) dated 08.09.2025 in PAN: AATTS1304A for the AY 2021-22 and quash the same and further direct the Respondent to condone 25 days of delay in filing of Form 10B for the AY

2021-22.

For Petitioner : M/s.G.Vardini Karthik For Respondent : Mr.V.J.Arulraj Senior Standing Counsel &

M/s. Anu Ganesan Junior Standing Counsel

ORDER

Heard the learned counsel for the petitioner, the learned Senior Standing Counsel, and the learned Junior Standing Counsel for the respondent.

2. In this writ petition, the petitioner has challenged the impugned Or