The incumbent BJP led with 54 seats in 102 wards and the Congress trailed with 32 seats, according to early trends available at 10 a.m.
The BJP was leading with a steep margin of 27 seats in north Delhi, while the Congress showed nine seats in early trends. In south Delhi, both the parties were neck-and-neck with 20 and 19 seats respectively.
In east Delhi, BJP led with seven seats, while the Congress followed with four seats.
Independent candidates were leading in six seats.
The Delhi State Election Commission has set up counting centres at 32 places across the city for counting of votes in elections that saw around 55 percent voting Sunday.
The elections will decide the fate of 2,423 candidates for the three new agencies – north Delhi, east Delhi and south Delhi.