Hey,
The University of Delhi is the most sought after place to pursue B.Com because of the ambience it provides in addition to great learning experience.
Some of the good  colleges of North Campus that offer B.Com are Shri Ram College of Commerce,Hindy College,Hansraj College,Ramjas College. The cutoff varies for all of them. In first cutoff,the cutoff goes up 97 percent or above.
Hope this helps.
Good luck.