आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, उपाध्यक्ष, एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE VICE PRESIDENT &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.179/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26)

Chaitanya Bharathi Vs. Commissioner of Income Tax Plot No. 02, Naidu Residency Exemptions Ward C.B. Colony, Cantonment Hyderabad Vizianagaram – 535003 Andhra Pradesh [PAN:AAATC4803D]

(अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

करदाता का प्रतततितित्व/ Assessee Represented by : Shri C.Subrahmanyam, CA राजस्व का प्रतततितित्व/ Department Represented by : Shri Badicala Yadagiri, CIT(DR)

सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 14.08.2025 घोर्णध की तधरीख/Date of Pronouncement : 28.08.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1. This appeal is filed by the assessee against rejection order of Learned Commissioner of Income Tax (Exemption), Hyderabad [hereinafter in short “Ld.CIT(E)”] vide DIN & Notice No. ITBA/EXM/F/EXM45/2024-

25/1073445292(1) dated 13.02.2025 seeki