IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP No. 14524 of 2025 M/s.Chennai Liver Foundation Rep. by Managing Trustee, Dr. R.P. Shanmugam, No.65/2 water Canal Road, Korattur North, Chennai-076.

..Petitioner Vs The Commissioner of Income Tax (Exemptions), Nungambakkam, Chennai- 34. ..Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the file of the 1^st respondent and to quash the impugned assessment order dated 06.03.2025 bearing Din & order No.ITBA/COM/F/17/2024-25/1074116220(1) passed by the respondent as arbitrary.

For Petitioner : Mr.Goutham Venkat Narayanan For Respondent(s): Mr.V.J.Arulraj, Senior Standing Counsel

ORDER

In this writ petition, the petitioner is before this Court against the impugned order dated 06.03.2025 passed by the respondent whereby the application filed by the petitioner on 27.01.2025 for condonation of a delay of

13 days in filing Form 10B has been rejected.

2. The said application was filed by the petitioner on 27.01.2025, long after the extended due date for filing Audit report in Form 10B i.e., 15.01.