आयकर अपीलीय अिधकरण, ‘ए’ (cid:13)ायपीठ, चे(cid:18)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:21)ी जॉज(cid:24) जॉज(cid:24) के , उपा(cid:26)(cid:27), एवं सु(cid:21)ी पदमावती यस, लेखा सद$ के सम(cid:27)

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3282/Chny/2025 िनधा(cid:24)रण वष(cid:24) /Assessment Year: 2019-20 DD 587A Vellodu Primary The Income Tax Officer, Agricultural Co-operative Credit Vs. Ward-1, Society, Dindigul.

A. Vellodu Post, Dindigul – 624 307.

PAN: AABAD 1246P (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ( की ओर से/ Appellant by : Mr.K. Balasubramanian, C.A *+थ( की ओर से /Respondent by : Ms. R. Kavitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 21.01.2026 घोषणा की तारीख /Date of Pronouncement : 04.02.2026 आदेश / O R D E R PER PADMAVATHY.S, A.M:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 15.07.2025 for Assessment Year (AY) 2019-20.

2. The assessee is a primary agriculture co-operative credi