$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4114/2026, CM APPL. 20102/2026 & CM APPL. 20103/2026 DELHI POLLUTION CONTROL COMMITTEE .....Petitioner Through: Mr. Pramod Gupta, Ms. Yogita, Ms. Riya Khandelwal and Ms. Anushka Soni, Advs. and Mr. Dinesh Jindal for DPCC. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. VK Saxena, JSCs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 22.07.2026 1. By way of the present writ petition, the petitioner has prayed for a direction or mandamus to the respondents to decide their application dated 08.03.2024 to issue notification providing exemption under Section 10(46) of the Income Tax Act, 1961 (‘the Act of 1961’). 2. Learned counsel for the petitioner contended that the petitioner is an arm of the government and it discharges public functions and regardless of this, the Income Tax Department has framed assessment orders and raised demand against it. 3. Inviting Court’s attention to the assessment order dated 17.03.2023 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/07/2026 at 12:27:58 pertaining to year 2018-19, he submitted that the petitioner’s income has been assessed as nil, whereas for Assessment Year 2019-20, a demand has been raised. He prayed that the assessment order be quashed or the respondents be asked to re-consider the assessment order, while pointing out that by way of Notification dated 16.07.2026, the Central Government has exempted petitioner’s income albeit for financial years 2023-24, 2024-25, 2025-26, 2026-27 and 2027-28. 4. Mr. Anurag Ojha, learned Senior Standing Counsel submitted that the petitioner can claim exemption only for the period covered by the Notification issued under Section 10(46) of the Act and not for the period which is not covered by the Notification. 5. He submitted that the petitioner is required to take appropriate legal remedies in relation to his grievance against the assessment order that has been passed by the Assessing Officer. 6. Heard learned counsel for the parties. 7. The contention raised by Mr. Ojha, Senior Standing Counsel, appears to be correct. 8. While giving the petitioner a liberty to lay challenge to the assessment order by which the petitioner is aggrieved and to move the Competent Authority for grating exemption for the year qua which the demand has been raised, the petition stands disposed of. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 22, 2026/sds This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/07/2026 at 12:27:58