Which specific state or course you are aiming for or generally after 12th with commerce students opt for B.Com/H and for that below colleges are considered to be decent -

Shri Ram College of Commerce Delhi

Christ Bangalore

Loyola College (LC, Chennai) Chennai

Hans Raj College Delhi

St. Joseph's College of Commerce (SJCC) Bangalore

Ramjas College Delhi

Madras Christian College Chennai etc.

Good Luck!!!