आयकर अपीलीय अिधकरण, ‘सी’ (cid:586)ायपीठ, चे(cid:580)ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI (cid:373)ी मनु कु मार िग(cid:303)र ,(cid:586)ाियक सद(cid:735) एवं (cid:373)ी एस .आर .रघुनाथा, लेखा सद(cid:735) के सम(cid:407)

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलस.ं /ITA No.540/CHNY/2025 ((cid:467)नधा(cid:91)रण वष (cid:91)/ Assessment Year: 2013-14)

M/s. Our Lady of Lourdes Boys Vs The Income Tax Officer, High School, TDS Ward, U/o LE Conseil D Administration Del Puducherry.

Archidiocese De Pondicherry, Villainur, Puducherry – 605 110.

PAN : AAAAL 0070E (अपीलाथ(cid:568)/Appellant) ((cid:292)×यथ(cid:568)/Respondent)

अपीलाथ(cid:568) क(cid:551) ओर स/े Appellant by : None (cid:292)×यथ(cid:568) क(cid:551) ओर स/े Respondent by : Ms. Anitha, Addl. CIT सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing : 23.04.2025 घोषणा क(cid:551) तार(cid:547)ख/Date of Pronouncement : 25.04.2025 आदेश / O R D E R PER S R RAGHUNATHA, AM:

The captioned appeal filed by the assessee is directed against the order of the Ld.Commissioner of Income Tax (Appeals) (NFAC)

Delhi, [CIT(A)] dated 17.01.2025 for Assessment Year 2013-14.

2. The assessee is a Gover