Hello Yagnik !

You can consider the following institutes for distance learning for BA or B.com :-

1. Sky distance learning institute, delhi NCR

2. IGNOU study centre, delhi

3. Kosmo distance learning, delhi

4. School of open learning, university of delhi, delhi

5. DIPS  -  delhi institute of professional studies, delhi

There are many other institutes that you can consider as well.

All the best !